---
title: 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
collection: bills
id: 2025-2026/sb304
cite_as: SB 304, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb304
md_url: https://georgiacommons.org/bills/2025-2026/sb304.md
text_url: https://georgiacommons.org/bills/2025-2026/sb304/text
source_url: https://www.legis.ga.gov/legislation/71004
date: 2025-02-28
status: introduced
corpus_version: bills-2026-09-12
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/sb303.md
next: https://georgiacommons.org/bills/2025-2026/sb305.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 95
omitted_url: https://georgiacommons.org/bills/2025-2026/sb304.md?full=1
bill_number: SB 304
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-02-27
last_action: Senate Read and Referred
sponsors:
- Lee Anderson
- Jason Anavitarte
- Sam Watson
- Matt Brass
- John Kennedy
- Steve Gooch
- Drew Echols
- Ricky Williams
- Max Burns
- Randy Robertson
- Russ Goodman
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB304/2025
upstream_id: 1987867
summaries_model: claude-sonnet-5
topic_tags:
- property taxes
- natural disaster relief
- Hurricane Helene
- FEMA disaster declaration
- Georgia tax law
---
# 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
## Text
Senate Bill 304
By: Senators Anderson of the 24th, Anavitarte of the 31st, Watson of the 11th, Brass of the
6th, Kennedy of the 18th and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad
valorem taxation of property, so as to provide for direct payments to property owners whose
property was damaged or destroyed as a result of a certain natural disaster; to provide for an
appropriations contingency; to provide for the amounts of such payments; to provide for
procedures; to provide for definitions; to provide for related matters; to provide for an
automatic repeal; to provide for an effective date; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem
taxation of property, is amended by adding a new Code section to read as follows:
"48-5-35.
(a) As used in this Code section, the term:
(1) 'Disaster area' means any county designated for public assistance or individual and
public assistance pursuant to the Federal Emergency Management Agency
FEMA-4830-DR Georgia disaster declaration as of November 4, 2024.
(2) 'Property' means all real or personal property subject to taxation under this chapter;
provided, however, that such term shall not include any property of a public utility
subject to taxation under Article 11 of this chapter.
(3) 'Qualified disaster' means any disaster certified by the Federal Emergency
Management Agency (FEMA) occurring on or after September 24, 2024, and before
September 30, 2024.
(b) In connection with a qualified disaster and in order to promote the general welfare,
subject to the requirements of this Code section and appropriations for the purposes of this
Code section by the General Assembly, the commissioner shall disburse payments directly
to owners of property:
(1) Whose property:
(A) Was destroyed or damaged by a qualified disaster, as determined by July 5, 2025,
by the county board of tax assessors for the county in which such property is located;
and
(B) Is located in a disaster area; and
(2) Who owned the affected property at the time of the qualified disaster.
(c) The payments disbursed pursuant to subsection (b) of this Code section shall be in an
amount equal to the total amount of the tax levied on the property for tax year 2024.
(d) By July 31, 2025, owners of property who are eligible for payment under
subsection (b) of this Code section shall provide to the commissioner all information and
correctly completed documentation necessary for payment disbursement, as determined by
the commissioner. The commissioner shall determine the means by which owners of
property shall submit such necessary documentation and information. Failure to provide
all necessary information and correctly completed documentation under this subsection
shall result in forfeiture of eligibility for payment under this Code section.
(e) This Code section shall apply regardless of whether the affected property was restored
or replaced by December 31, 2024.
(f) This Code section shall stand repealed on December 31, 2025."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
A Georgia Senate bill would let the state pay property owners back for their 2024 property taxes if their homes or land were damaged or destroyed by the September 2024 disaster covered under FEMA's Georgia declaration.
### Plain-language summary
This bill adds a new section to Georgia's property tax law (O.C.G.A. Title 48, Chapter 5) creating a direct payment program for owners of property damaged or destroyed by a disaster FEMA certified between September 24 and September 30, 2024, in counties covered by the federal FEMA-4830-DR Georgia disaster declaration.
If the county board of tax assessors determines by July 5, 2025 that a property was destroyed or damaged, and the owner held the property at the time of the disaster, the state revenue commissioner would send that owner a payment equal to the full amount of property tax billed on that property for 2024. Owners must submit required paperwork to the commissioner by July 31, 2025 or lose eligibility. The payments depend on the General Assembly actually appropriating money for the program, and the whole new law would automatically repeal on December 31, 2025. It would take effect as soon as the Governor signs it.
### What it does
- Creates a new state program refunding 2024 property taxes to owners whose property was destroyed or damaged by a FEMA-certified disaster occurring between September 24 and September 30, 2024.
- Limits eligibility to property located in counties covered by the FEMA-4830-DR Georgia disaster declaration as of November 4, 2024.
- Requires county boards of tax assessors to determine by July 5, 2025 whether a property was destroyed or damaged by the qualifying disaster.
- Sets the payment amount at the full property tax levied on the property for tax year 2024.
- Requires property owners to submit all required documentation to the state revenue commissioner by July 31, 2025 or forfeit their payment.
- Makes the entire payment program automatically repeal on December 31, 2025, and ties disbursement to future state funding decisions.
### Who it affects
Owners of homes, land, and other taxable property (but not public utility property) in Georgia counties covered by the FEMA-4830-DR disaster declaration; county boards of tax assessors, who must certify damage; and the state revenue commissioner's office, which administers and pays out the funds.
### Why it matters
Property owners in disaster-hit counties could get back the full amount they paid in 2024 property taxes, but only if their county assessor confirms the damage in time, they meet the paperwork deadline, and lawmakers actually set aside money for the payments, since the program depends on a separate appropriation.
### Key provisions
- Section 1 adds new Code section 48-5-35 defining 'disaster area', 'property', and 'qualified disaster' tied to the FEMA-4830-DR Georgia declaration and the September 24-30, 2024 window.
- Subsection (b) directs the commissioner to pay property owners directly, but only 'subject to...appropriations for the purposes of this Code section by the General Assembly.'
- Subsection (c) sets the payment amount as the total property tax levied on the property for tax year 2024.
- Subsection (d) requires owners to submit documentation by July 31, 2025, with failure to do so resulting in forfeiture of eligibility.
- Subsection (e) clarifies the program applies whether or not the property was rebuilt or replaced by December 31, 2024.
- Subsection (f) repeals the entire new Code section as of December 31, 2025.
- Section 2 makes the Act effective immediately upon the Governor's signature or upon becoming law without signature.
## Status
- Status: Introduced (2025-02-27)
- Last action: Senate Read and Referred (2025-02-28)
- Sponsors: Lee Anderson, Jason Anavitarte, Sam Watson, Matt Brass, John Kennedy, Steve Gooch, Drew Echols, Ricky Williams, Max Burns, Randy Robertson, Russ Goodman
- Official page: https://www.legis.ga.gov/legislation/71004
> The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb304.md?full=1