---
title: HR 1392. Ad valorem tax; qualified low-income building projects may be classified as a separate class of property; provide - CA
collection: bills
id: 2025-2026/hr1392
cite_as: HR 1392, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hr1392
md_url: https://georgiacommons.org/bills/2025-2026/hr1392.md
text_url: https://georgiacommons.org/bills/2025-2026/hr1392/text
source_url: https://www.legis.ga.gov/legislation/73350
date: 2026-03-03
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/hr1391.md
next: https://georgiacommons.org/bills/2025-2026/hr1393.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 185
omitted_url: https://georgiacommons.org/bills/2025-2026/hr1392.md?full=1
bill_number: HR 1392
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: resolution
status_date: 2026-02-18
last_action: House Committee Favorably Reported
sponsors:
  - Shaw Blackmon
  - Rob Leverett
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HR1392/2025
upstream_id: 2119547
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - low-income housing
  - constitutional amendment
  - affordable housing
  - tax classification
---

# HR 1392. Ad valorem tax; qualified low-income building projects may be classified as a separate class of property; provide - CA

## Text

House Resolution 1392
By: Representatives Blackmon of the 146th and Leverett of the 123rd
A RESOLUTION
Proposing an amendment to the Constitution so as to provide that qualified low-income
building projects may be classified as a separate class of property for ad valorem property
tax purposes, and different rates, methods, and assessment dates may be provided for such
building projects; 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 I, Paragraph III of the Constitution is amended by revising
subparagraph (b) as follows:
"(b)(1) Except as otherwise provided in this subparagraph (b), classes of subjects for
taxation of property shall consist of tangible property and one or more classes of
intangible personal property including money; provided, however, that any taxation of
intangible personal property may be repealed by general law without approval in a
referendum effective for all taxable years beginning on or after January 1, 1996.
(2) Subject to the conditions and limitations specified by law, each of the following types
of property may be classified as a separate class of property for ad valorem property tax
purposes and different rates, methods, and assessment dates may be provided for such
properties:
(A) Trailers.;
(B) Mobile homes other than those mobile homes which qualify the owner of the home
for a homestead exemption from ad valorem taxation.;
(C) Heavy-duty equipment motor vehicles owned by nonresidents and operated in this
state.; <ins>and
(D) Qualified low-income housing projects as such term is defined in 26 U.S.C.
Section 42(g)(1).
</ins> (3) Motor vehicles may be classified as a separate class of property for ad valorem
property tax purposes, and such class may be divided into separate subclasses for ad
valorem purposes. The General Assembly may provide by general law for the ad
valorem taxation of motor vehicles including, but not limited to, providing for different
rates, methods, assessment dates, and taxpayer liability for such class and for each of its
subclasses and need not provide for uniformity of taxation with other classes of property
or between or within its subclasses. The General Assembly may also determine what
portion of any ad valorem tax on motor vehicles shall be retained by the state. As used
in this subparagraph, the term 'motor vehicles' means all vehicles which are
self-propelled."
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 Constitution of Georgia be amended so as to provide that qualified
( ) NO low-income housing projects may be classified as a separate class of
property for ad valorem property tax purposes, and different rates, methods,
and assessment dates may be provided for such building projects?"
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 so qualified low-income housing projects can be taxed as their own property class, with rules set by the General Assembly.

### Plain-language summary

Georgia's Constitution currently lists specific categories of property, like trailers, mobile homes, and heavy-duty equipment owned by nonresidents, that can be taxed differently from other property. This resolution proposes adding a new category: qualified low-income housing projects, defined using the federal tax code's definition of low-income housing tax credit properties (26 U.S.C. Section 42(g)(1)).
If approved by two-thirds of each chamber of the General Assembly and then by Georgia voters in a statewide referendum, the amendment would let the legislature set separate property tax rates, valuation methods, and assessment dates for these housing projects, subject to conditions the General Assembly writes into law. The resolution also sets the exact ballot language voters would see, asking them to vote yes or no on the change.

### What it does

- Proposes adding qualified low-income housing projects, defined by the federal tax code at 26 U.S.C. Section 42(g)(1), as a new separate class of property for Georgia property tax purposes.
- Allows the General Assembly to set different tax rates, valuation methods, and assessment dates for these housing projects than apply to other property.
- Requires the proposed constitutional amendment to be submitted to Georgia voters for ratification or rejection in a statewide referendum.
- Specifies the exact yes or no ballot question voters will see if the amendment is submitted for a vote.

### Who it affects

Developers and owners of qualified low-income housing projects that receive federal low-income housing tax credits, county tax assessors and local governments that administer property taxes, and Georgia voters, who would decide the amendment's fate in a referendum.

### Why it matters

If ratified, the change could let the General Assembly set lower or different property tax treatment for low-income housing developments, potentially affecting the cost of building or operating such housing and the property tax revenue local governments collect from these projects.

### Key provisions

- Section 1 amends Article VII, Section I, Paragraph III(b) of the Georgia Constitution to add a new subparagraph (D) creating a separate property tax class for qualified low-income housing projects as defined in 26 U.S.C. Section 42(g)(1).
- Section 1 keeps this new classification subject to conditions and limitations the General Assembly may set by general law, similar to the existing classes for trailers, mobile homes, and nonresident heavy-duty equipment.
- Section 2 requires the amendment to be published and submitted to voters under Article X, Section I, Paragraph II of the Constitution, and sets the specific ballot wording for the yes/no vote.

## Status

- Status: Introduced (2026-02-18)
- Last action: House Committee Favorably Reported (2026-03-03)
- Sponsors: Shaw Blackmon, Rob Leverett
- Official page: https://www.legis.ga.gov/legislation/73350

> The history, votes, and amendments (185 characters) are at https://georgiacommons.org/bills/2025-2026/hr1392.md?full=1