Georgia General Assembly · Full text

HB 942: Ad valorem tax; public property owned by a political subdivision outside of its territorial limits; limit an exemption

Introduced version, the latest LegiScan holds · Last action March 4, 2026 · Introduced

The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.

Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.

Copy for LLM, View as markdown, and Send to AI use the Markdown version: this text, then the summaries under a heading that names them as ours. View raw is the text alone.

Back to the summary

House Bill 942

By: Representatives Burnough of the 77th, Bell of the 75th, Flournoy of the 74th, and Scott of the 76th

A BILL TO BE ENTITLED

AN ACT

To amend Code Section 48-5-41 of the Official Code of Georgia Annotated, relating to property exempt from ad valorem taxation, so as to limit an exemption from ad valorem taxation for public property owned by a political subdivision outside of its territorial limits that is developed by grading or other improvements to the extent of at least 25 percent of the total land area and has facilities actively used for a public or governmental purpose; to provide for an effective date; to provide for related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48-5-41 of the Official Code of Georgia Annotated, relating to property exempt from ad valorem taxation, is amended by revising subparagraph (a)(1)(B) as follows: "(B) No public real or personal property which is owned by a political subdivision of this state and which is situated outside the territorial limits of the political subdivision shall be exempt from ad valorem taxation unless the property is:

(i) Developed by grading or other improvements to the extent of at least 25 percent of the total land area and facilities are located on the property which are actively used for a public or governmental purpose; provided, however, that on and after January 1, 2027, such property shall only be entitled to an exemption equal to 60 percent of its fair market value;

(ii) Three hundred acres or less in area;

(iii) Located inside a county embracing all or part of a municipality owning such property; or

(iv) That portion of any real property which has been designated as a watershed by the United States Soil and Water Conservation Service and used as a watershed by the political subdivision owning the property."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.