---
title: HR 1472. General Assembly; assessment and taxation of affordable housing use property; provide - CA
collection: bills
id: 2025-2026/hr1472
cite_as: HR 1472, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hr1472
md_url: https://georgiacommons.org/bills/2025-2026/hr1472.md
text_url: https://georgiacommons.org/bills/2025-2026/hr1472/text
source_url: https://www.legis.ga.gov/legislation/73634
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.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hr1472.md?full=1
bill_number: HR 1472
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: resolution
status_date: 2026-02-25
last_action: House Second Readers
sponsors:
- Marvin Lim
- Karen Lupton
- David Wilkerson
- Kasey Carpenter
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HR1472/2025
upstream_id: 2124848
summaries_model: claude-sonnet-5
topic_tags:
- affordable housing
- property taxes
- constitutional amendment
- low-income housing
---
# HR 1472. General Assembly; assessment and taxation of affordable housing use property; provide - CA
## Text
House Resolution 1472
By: Representatives Lim of the 98th, Lupton of the 83rd, Wilkerson of the 38th, and Carpenter
of the 4th
A RESOLUTION
Proposing an amendment to the Constitution so as to provide for assessment and taxation of
affordable housing use property; to provide for definitions, methods of assessment and
taxation, and conditions; 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 I, Paragraph III of the Constitution is amended by adding a new
paragraph to read as follows:
"(i) The General Assembly shall provide by general law for definitions and methods of
assessment and taxation of 'affordable home use property' to be limited to property
intended to be used for private single-family residential occupancy not to exceed five acres
and to be sold to a single low-income family owner. Such methods of assessment and
taxation shall be subject to the following conditions:
(1) A property owner desiring the benefit of such methods of assessment and taxation
shall be required to enter into a covenant to control, either directly or indirectly, the
purchase price of residential housing for the primary purpose of providing that the
housing remains affordable to lower income households; and
(2) A breach of such covenant within ten years shall result in a recapture of the tax
savings resulting from such methods of assessment and taxation and may result in other
appropriate penalties."
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 for the
( ) NO assessment and taxation of affordable housing use property?"
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 let lawmakers create a special property tax assessment method for affordable, income-restricted single-family homes.
### Plain-language summary
This resolution proposes a constitutional amendment rather than a regular law change. It would add language to Georgia's Constitution (Article VII, Section I, Paragraph III) authorizing the General Assembly to pass a general law defining and taxing 'affordable home use property,' meaning single-family homes on five acres or less that are sold to a single low-income family.
To get this special tax treatment, a property owner would have to sign a covenant, essentially a binding promise, limiting the resale or purchase price of the home so it stays affordable to lower-income households. If that promise is broken within ten years, the owner would have to pay back the tax savings and could face additional penalties. Because it is a constitutional amendment, it must go to Georgia voters, who would see a yes-or-no ballot question asking whether to approve it.
### What it does
- Authorizes the General Assembly to pass a future general law creating special property tax assessment and taxation rules for 'affordable home use property.'
- Limits the affected property to single-family homes on five acres or less sold to a single low-income family owner.
- Requires property owners who want this tax treatment to sign a covenant restricting the home's purchase price to keep it affordable to lower-income households.
- Creates a recapture penalty: if the affordability covenant is broken within ten years, the owner must repay the tax savings and may face other penalties.
- Puts the constitutional amendment to a statewide ballot vote, with a yes or no question for voters to ratify or reject it.
### Who it affects
Low-income families seeking to buy affordable single-family homes, property owners who enter affordability covenants, county tax assessors who would administer the new assessment method, and Georgia voters, who must approve the constitutional change at the ballot box.
### Why it matters
If ratified by voters and followed by implementing legislation, this could lower property tax bills on qualifying affordable homes, potentially helping sustain lower purchase prices for low-income buyers, while owners who break the affordability promise early would owe back taxes and possible penalties.
### Key provisions
- Section 1 adds a new paragraph to Article VII, Section I, Paragraph III of the Georgia Constitution letting the General Assembly define and set assessment/taxation methods for 'affordable home use property.'
- The property must be intended for private single-family residential use, not exceed five acres, and be sold to a single low-income family owner.
- Owners must enter a covenant controlling the home's purchase price to keep it affordable to lower-income households in order to get the tax benefit.
- A breach of the covenant within ten years triggers recapture of the tax savings and may lead to other appropriate penalties.
- Section 2 requires the amendment to be submitted to voters with a specific yes/no ballot question, and it becomes part of the Constitution only if ratified.
## Status
- Status: Introduced (2026-02-25)
- Last action: House Second Readers (2026-03-03)
- Sponsors: Marvin Lim, Karen Lupton, David Wilkerson, Kasey Carpenter
- Official page: https://www.legis.ga.gov/legislation/73634
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hr1472.md?full=1