--- title: HR 1178. General Assembly; provide by general law for local grant and adjustment programs; authorize collection: bills id: 2025-2026/hr1178 cite_as: HR 1178, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hr1178 md_url: https://georgiacommons.org/bills/2025-2026/hr1178.md text_url: https://georgiacommons.org/bills/2025-2026/hr1178/text source_url: https://www.legis.ga.gov/legislation/72727 date: 2026-02-18 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/hr1177.md next: https://georgiacommons.org/bills/2025-2026/hr1179.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 185 omitted_url: https://georgiacommons.org/bills/2025-2026/hr1178.md?full=1 bill_number: HR 1178 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: resolution status_date: 2026-02-02 last_action: House Committee Favorably Reported sponsors: - Gary Richardson - Mark Newton - Rob Leverett - Rob Clifton - Vance Smith - Shaw Blackmon text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HR1178/2025 upstream_id: 2104422 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - constitutional amendment - local government funding - school funding --- # HR 1178. General Assembly; provide by general law for local grant and adjustment programs; authorize ## Text House Resolution 1178 By: Representatives Richardson of the 125th, Newton of the 127th, Leverett of the 123rd, Clifton of the 131st, Smith of the 138th, and others A RESOLUTION Proposing an amendment to the Constitution so as to remove the cap on benefits granted pursuant to the Homeowner's Incentive Adjustment clause; to authorize the General Assembly to provide by general law for local grant and adjustment programs; 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. Article VII, Section IIA of the Constitution is amended by revising Paragraph I as follows: "Paragraph I. State and local grants; adjustment amount. (a) For each taxable year, a homeowner's incentive adjustment may be applied to the return of each taxpayer claiming such state-wide homestead exemption as may be specified by general law. The General Assembly by general law may authorize local governments and local school systems to establish local grant programs and to appropriate local tax funds in support of local homeowner's incentive adjustments. (b) The amount of such adjustment the adjustment applied pursuant to subparagraph (a) of this Paragraph may provide a taxpayer with a benefit equivalent to a homestead exemption of up to $18,000.00 of the assessed value of a taxpayer's homestead or the taxpayer's ad valorem property tax liability on the homestead, whichever is lower. The General Assembly may appropriate such amount each year for grants to local governments and school districts as homeowner tax relief grants. (c) The adjustments and grants authorized by this Paragraph shall be made in such manner and shall be subject to the procedures and conditions as may be specified by general law heretofore or hereafter enacted." SECTION 2. 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 Homeowner's Incentive Adjustment clause be amended to provide ( ) NO property tax relief to homeowners by authorizing local grants and adjustments and by removing the current cap on benefits provided to homeowners?" 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 Georgia House resolution would ask voters to amend the state Constitution to remove the current $18,000 cap on the Homeowner's Incentive Adjustment property tax break and let local governments and school systems create their own local versions. ### Plain-language summary Georgia's Constitution currently allows a statewide Homeowner's Incentive Adjustment, a property tax break tied to the homestead exemption (a break on property taxes for a primary home), capped at a benefit equal to $18,000 of assessed home value or the homeowner's actual tax bill, whichever is lower. This resolution proposes a constitutional amendment that would eliminate that dollar cap so the adjustment could match a homeowner's full property tax liability on their home. The amendment would also let the General Assembly pass general laws authorizing local governments and local school systems to set up their own local grant programs and spend local tax money on local versions of this homeowner adjustment. The General Assembly could still appropriate state money each year for grants to local governments and school districts as homeowner tax relief. Because this is a constitutional amendment, it must be approved by Georgia voters in a statewide referendum before taking effect. ### What it does - Removes the existing cap that limited the Homeowner's Incentive Adjustment to a benefit equal to $18,000 of assessed home value or the tax bill, whichever was lower. - Allows the adjustment to equal the homeowner's full ad valorem property tax liability on their homestead with no dollar ceiling. - Authorizes the General Assembly to pass general laws letting local governments and school systems create their own local grant programs funded with local tax dollars. - Preserves the General Assembly's ability to appropriate state funds each year as homeowner tax relief grants to local governments and school districts. - Sends the proposed constitutional amendment to Georgia voters for ratification or rejection in a statewide referendum. ### Who it affects Georgia homeowners who claim the statewide homestead exemption and receive the Homeowner's Incentive Adjustment, local governments and local school systems that could start their own tax relief grant programs, and the state legislature, which would gain new authority to fund and regulate these programs. ### Why it matters If voters approve this amendment, some homeowners could see a larger property tax break than the current $18,000 cap allows, potentially covering their full tax bill on their home. It also opens the door for cities, counties, and school districts to spend local tax money on their own homeowner relief programs. ### Key provisions - Section 1 amends Article VII, Section II-A, Paragraph I of the Georgia Constitution, adding subparagraph (a) letting the General Assembly authorize local grant programs funded by local tax dollars. - Subparagraph (b) strikes the $18,000 assessed value cap and the 'whichever is lower' limitation, allowing the adjustment to match the homeowner's actual property tax liability. - Subparagraph (b) keeps the General Assembly's power to appropriate state funds annually as homeowner tax relief grants to local governments and school districts. - Subparagraph (c) states that adjustments and grants must follow procedures and conditions set by existing or future general law. - Section 2 sets the ballot language asking voters whether to approve local grants and adjustments and removal of the current benefit cap. ## Status - Status: Introduced (2026-02-02) - Last action: House Committee Favorably Reported (2026-02-18) - Sponsors: Gary Richardson, Mark Newton, Rob Leverett, Rob Clifton, Vance Smith, Shaw Blackmon - Official page: https://www.legis.ga.gov/legislation/72727 > The history, votes, and amendments (185 characters) are at https://georgiacommons.org/bills/2025-2026/hr1178.md?full=1