---
title: HR 1104. Local government; sales and use tax for purpose of providing property tax relief; authorize - CA
collection: bills
id: 2025-2026/hr1104
cite_as: HR 1104, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hr1104
md_url: https://georgiacommons.org/bills/2025-2026/hr1104.md
text_url: https://georgiacommons.org/bills/2025-2026/hr1104/text
source_url: https://www.legis.ga.gov/legislation/72489
date: 2026-02-02
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hr1103.md
next: https://georgiacommons.org/bills/2025-2026/hr1105.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hr1104.md?full=1
bill_number: HR 1104
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: resolution
status_date: 2026-01-28
last_action: House Second Readers
sponsors:
  - Dale Washburn
  - Robert Dickey
  - Trey Rhodes
  - John Corbett
  - Spencer Frye
  - Ron Stephens
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HR1104/2025
upstream_id: 2100630
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - sales tax
  - local government finance
  - constitutional amendment
  - tax relief
---

# HR 1104. Local government; sales and use tax for purpose of providing property tax relief; authorize - CA

## Text

House Resolution 1104
By: Representatives Washburn of the 144th, Dickey of the 134th, Rhodes of the 124th, Corbett
of the 174th, Frye of the 122nd, and others
A RESOLUTION
Proposing an amendment to the Constitution so as to provide that the governing authority of
any county or consolidated government shall be authorized to impose a sales and use tax in
such county or consolidated government for the purpose of providing property tax relief in
such county or consolidated government; to provide for conditions and limitations; to provide
for legislative findings; to provide for related matters; to provide for the submission of this
amendment for ratification or rejection; and for other purposes.
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) The General Assembly finds and determines that it is appropriate and advisable to
provide for an optional local sales and use tax for counties and consolidated governments to
be able to offset ad valorem taxes on real property in such counties or consolidated
governments.
(b) The General Assembly further finds and declares that allowing for an optional local sales
and use tax would:
(1) Spread the tax burden for the funding of counties and consolidated governments over
a larger number of persons, thereby reducing the burden on property owners;
(2) Help eliminate the annual discussions on capping value increases on real property;
(3) Eliminate the need for exemptions that attempt to cap or freeze property value
increases, which are administratively cumbersome and confusing to taxpayers; and
(4) Help address the property tax burden which may, in some circumstances, force
people from their homes.
SECTION 2.
The Constitution of the State of Georgia is amended in Article IX by adding a new Section
to read as follows:
<ins>"SECTION VIII.
OPTIONAL SALES AND USE TAX FOR REAL PROPERTY TAX RELIEF
Paragraph I. Optional sales and use tax for real property tax relief purposes. (a) The
governing authority of each county or consolidated government in this state may by
resolution impose, levy, and collect a sales and use tax for property tax relief in such
county or consolidated government conditioned upon approval by a majority of the
qualified voters residing within the limits of the local taxing jurisdiction voting in a
referendum thereon. This tax shall be at the rate of 1 percent and shall be imposed for a
period of time not to exceed five years, but in all other respects, except as otherwise
provided in this Section, shall correspond to and be levied in the same manner as the tax
provided for by Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to the special county 1 percent sales and use tax, as now or hereafter
amended. Proceedings for the reimposition of such tax shall be in the same manner as
proceedings for the initial imposition of the tax, but the newly authorized tax shall not be
imposed until the expiration of the tax then in effect.
</ins>
<ins>(b) The proceeds of the tax shall be used and expended only to provide for a
dollar-for-dollar decrease in the amount of ad valorem tax imposed on real property in such
county or consolidated government.
(c) The resolution calling for the imposition of the tax and the ballot question shall each
describe that the sales and use tax shall be used:
(1) Only for the purpose of reducing ad valorem taxes on real property in the county
or consolidated government; and
(2) For a maximum period of time, to be stated in calendar years or calendar quarters,
not to exceed five years.
(d) Nothing in this Section shall prohibit a county or consolidated government from
imposing additional local sales and use taxes authorized by general law.
(e) The tax imposed pursuant to this Section shall not be subject to and shall not count
with respect to any general law limitation regarding the maximum amount of local sales
and use taxes which may be levied in any jurisdiction in this state.
(f) The tax imposed pursuant to this Section shall not be subject to any sales and use tax
exemption with respect to the sale or use of food and beverages which is imposed by law.
(g) The tax authorized by this Section may be imposed, levied, and collected as provided
in this Section without further action by the General Assembly, but the General Assembly
shall be authorized by general law to further define and implement its provisions."
</ins> SECTION 3.
The above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the
above proposed amendment shall have written or printed thereon the following:
"( ) YES Shall the Constitution of Georgia be amended so as to authorize the
( ) NO governing authority of a county or consolidated government to adopt an
optional local sales and use tax for the purpose of reducing ad valorem taxes
on real property in such county or consolidated government conditioned
upon approval by the electors of such county or consolidated government
in a referendum?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall
become a part of the Constitution of this state.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the resolution. Quote the text, not the summary.

A proposed Georgia constitutional amendment would let county and consolidated governments ask voters to approve a temporary 1 percent sales tax used only to lower property taxes on real estate.

### Plain-language summary

This resolution proposes a change to the Georgia Constitution that would let the governing authority of any county or consolidated government adopt a new local sales and use tax, but only if a majority of voters approve it in a referendum. The tax rate would be capped at 1 percent and could last no more than five years at a time, though it could be reimposed later through the same voter approval process.
All money raised would have to go toward a dollar-for-dollar reduction in property taxes (ad valorem taxes) on real estate in that county, and could not be used for anything else. The tax would not count against existing state limits on how much local sales tax a county can stack up, and it would apply even to food and beverage sales that are normally exempt. If approved by the General Assembly and then by statewide voters, the amendment would appear on the ballot for ratification.

### What it does

- Lets a county or consolidated government's governing authority adopt, by resolution, a local sales and use tax of up to 1 percent if voters approve it in a referendum.
- Requires that all proceeds from the tax go only toward directly lowering property taxes on real estate in that county, dollar for dollar.
- Caps each authorization of the tax at five years, though it can be renewed through a new vote once the prior tax expires.
- Exempts this new tax from existing state caps on the total local sales taxes a jurisdiction may impose.
- Applies the tax to food and beverage sales that are normally exempt from sales tax under other laws.
- Sends the proposed constitutional amendment to Georgia voters for statewide ratification or rejection.

### Who it affects

County and consolidated government officials who would gain new taxing authority, voters in those counties who would decide the tax through a referendum, property owners who could see reduced property tax bills, and shoppers and diners who would pay the extra sales tax, including on food and beverages.

### Why it matters

If ratified, Georgians in participating counties could see property tax bills fall while paying a bit more sales tax on everyday purchases, including groceries and restaurant meals. The change shifts some of the tax burden from property owners to a broader group of consumers, including visitors and renters who make purchases locally.

### Key provisions

- Section 1 lists the General Assembly's findings, including that spreading the tax burden could ease pressure on property owners and reduce the need for confusing property value cap exemptions.
- Section 2 adds a new Article IX, Section VIII to the Georgia Constitution authorizing the optional 1 percent sales and use tax, contingent on local voter approval.
- Paragraph I(a) sets the tax rate at 1 percent, limits it to five years per authorization, and ties its administration to the existing special county 1 percent sales tax law (O.C.G.A. Title 48, Chapter 8, Article 3).
- Paragraph I(b) and (c) require that proceeds be used only for a dollar-for-dollar cut in real property taxes and that this purpose be stated in the authorizing resolution and ballot question.
- Paragraph I(d) and (e) clarify the tax can coexist with other local sales taxes and does not count toward general state limits on total local sales tax rates.
- Paragraph I(f) removes the usual sales tax exemption for food and beverages with respect to this tax.
- Section 3 sets the exact ballot language voters would see and specifies that ratification would add the amendment to the Georgia Constitution.

## Status

- Status: Introduced (2026-01-28)
- Last action: House Second Readers (2026-02-02)
- Sponsors: Dale Washburn, Robert Dickey, Trey Rhodes, John Corbett, Spencer Frye, Ron Stephens
- Official page: https://www.legis.ga.gov/legislation/72489

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hr1104.md?full=1