SB 304: Ad Valorem Taxation; direct payments to property owners whose property was damaged or destroyed as a result of a certain natural disaster; provide

This bill responds to the damage caused by the disaster covered under FEMA's disaster declaration FEMA-4830-DR, which struck Georgia between September 24 and September 30, 2024. It adds a new section to Georgia's property tax law (O.C.G.A. § 48-5-35) letting the state's revenue commissioner send direct payments to owners of property that was destroyed or damaged by that disaster and sits in one of the FEMA-designated disaster counties. The payment amount would equal the full property tax bill the owner paid for tax year 2024. To qualify, the owner must have owned the property when the disaster hit, the county tax assessors must confirm the damage by July 5, 2025, and the owner must submit required paperwork to the commissioner by July 31, 2025 or lose eligibility. The program depends on the General Assembly actually setting aside money for it, and the new law would automatically expire on December 31, 2025. It would take effect as soon as the Governor signs it.

• Creates a new program letting the state revenue commissioner pay property owners back for their 2024 property tax bill if their property was damaged or destroyed by a qualifying 2024 disaster.
• Limits eligibility to property located in counties covered by the FEMA-4830-DR Georgia disaster declaration, and requires county tax assessors to confirm the damage by July 5, 2025.
• Requires property owners to submit all required documentation to the commissioner by July 31, 2025, or forfeit their payment.
• Sets the payment amount at exactly the total property tax levied on the property for tax year 2024.
• Makes the payments available regardless of whether the property was repaired or replaced by the end of 2024.
• Automatically repeals the entire program on December 31, 2025, and makes it depend on the legislature approving funding.

Owners of real or personal property (homes, land, businesses, but not public utility property) in Georgia counties covered by the FEMA-4830-DR disaster declaration tied to the September 2024 storm, county boards of tax assessors who must certify damage, and the state revenue commissioner's office, which would administer the payments.

Property owners hit by the 2024 disaster could get back the equivalent of their entire 2024 property tax bill in cash, but only if the legislature actually funds the program, the local tax assessor confirms the damage in time, and the owner meets a strict paperwork deadline of July 31, 2025.

• New Code Section 48-5-35(a) defines 'disaster area' as counties covered by the FEMA-4830-DR declaration and 'qualified disaster' as a FEMA-certified disaster occurring between September 24 and September 30, 2024.
• Subsection (b) makes payment contingent on legislative appropriations and requires county tax assessors to confirm property damage by July 5, 2025.
• Subsection (c) sets the payment amount equal to the full 2024 property tax bill on the affected property.
• Subsection (d) requires owners to submit documentation to the commissioner by July 31, 2025, with forfeiture of eligibility for missing the deadline.
• Subsection (e) clarifies payments apply even if the property was already repaired or replaced by the end of 2024.
• Subsection (f) automatically repeals the entire Code section on December 31, 2025.
• Section 2 makes the Act effective immediately upon the Governor's signature or becoming law without it.

1. 2025-02-28Senate Read and Referred (Senate)
2. 2025-02-27Senate Hopper (Senate)

• Lee Anderson (R, SD-24)Primary sponsor
• Jason Anavitarte (R, SD-31)
• Sam Watson (R, SD-11)
• Matt Brass (R, SD-6)
• John F. Kennedy (R, SD-18)
• Steve Gooch (R, SD-51)
• Drew Echols (R, SD-49)
• Rick Williams (R, SD-25)
• Max Burns (R, SD-23)
• Randy Robertson (R, SD-29)
• Russ Goodman (R, SD-8)

• property taxes
• natural disaster relief
• Hurricane Helene
• FEMA disaster declarations
• tax relief