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Senate · Passed · 2025-2026 Regular Session

SB 566: Ad Valorem Taxation of Property; the acceptance of tax digests in the event of a publication error made by a newspaper; provide

Last action April 22, 2026 · Effective Date

A Georgia Senate bill would rewrite several parts of the state's property tax law, giving homeowners more time to apply for homestead exemptions but adding a 50 percent penalty for failing to report when they no longer qualify for one.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.

In plain language

Georgia law lets homeowners claim homestead exemptions that lower their property tax bills, and the state created a base year homestead exemption tied to HB 581 (2024) that limits how much a home's taxable value can rise each year. This bill changes how that exemption is calculated when a home gains or loses value, and lets someone who becomes ineligible and later reapplies start over with a new base year value. The bill also extends the deadline to apply for a homestead exemption, from the old 'closing of the books' date to the deadline for appealing your annual property assessment notice. In exchange, anyone who fails to tell the tax office they no longer qualify for an exemption faces a new penalty equal to half the tax savings they wrongly kept. Local tax offices must also send annual lists of who has homestead exemptions to the Georgia Department of Revenue for statewide review. It also rewrites the required contents of tax bills and assessment notices, and repeals the requirement that taxing authorities calculate and certify an estimated property tax rollback rate. The changes apply starting with the 2026 tax year and take effect once the Governor signs the bill.

What the bill does

  • Extends the window for filing a homestead exemption application from the old tax-book closing date to the deadline for appealing the annual assessment notice.
  • Creates a new 50 percent penalty on unpaid tax savings for anyone who fails to report that they became ineligible for a homestead exemption by the appeal deadline (O.C.G.A. § 48-5-51.1).
  • Requires local tax officials to submit annual lists of granted and denied homestead exemptions to the Department of Revenue for statewide cross-checking (O.C.G.A. § 48-5-57).
  • Rewrites the base year homestead exemption rules so a homeowner who loses and later regains eligibility gets a fresh base year value instead of keeping the old one.
  • Changes what must appear on tax bills and annual assessment notices, adding details on exemption savings while removing the rollback rate notice requirements.
  • Repeals the requirement that taxing authorities calculate and certify an annual estimated property tax rollback rate (O.C.G.A. § 48-5-306.2).

Who it affects

Homeowners who claim or plan to claim a homestead exemption, county tax commissioners and tax receivers who process applications and issue assessment notices, local school and county taxing authorities, and the Georgia Department of Revenue, which will collect and maintain a statewide list of homestead exemption recipients.

Why it matters

Homeowners get more time to apply for exemptions before losing them for the year, but anyone who forgets to report a change in eligibility, such as no longer living in the home, could owe a penalty worth half their tax savings. Assessment notices and tax bills will also look different, with clearer breakdowns of exemption savings.

Key provisions

  • Section 1 rewrites tax bill contents (O.C.G.A. § 48-5-34) to itemize the tax reduction from exemptions, credits, and preferential assessments, and removes the rollback rate and HB 581 opt-out notice language.
  • Section 2 revises the base year homestead exemption definitions (O.C.G.A. § 48-5-44.2), including how 'substantial property change' and 'base year assessed value' are calculated, and resets the base year if a homeowner regains eligibility after losing it.
  • Section 3 extends the homestead exemption filing deadline (O.C.G.A. § 48-5-45) to the deadline for appealing the annual assessment notice and requires notifying the tax office upon becoming ineligible.
  • Section 4 creates a new penalty provision (O.C.G.A. § 48-5-51.1) imposing a 50 percent penalty on unreported ineligibility for a homestead exemption, starting with tax year 2026.
  • Section 5 creates a new requirement (O.C.G.A. § 48-5-57) for local tax officials to annually submit homestead exemption grant and denial lists to the Department of Revenue for statewide review.
  • Section 6 rewrites the required contents of the annual assessment notice (O.C.G.A. § 48-5-306), adding exemption and credit details and revising the taxpayer appeal-rights statement.
  • Section 7 repeals the annual rollback rate certification requirement (O.C.G.A. § 48-5-306.2) in its entirety.
  • Section 9 makes the Act effective upon the Governor's signature and applicable to tax years beginning on or after January 1, 2026.

From the bill

“a penalty shall be imposed in an amount equal to 50 percent of the amount by which the taxes were to be reduced from exemptions and credits for which the taxpayer was ineligible.”

Sets the penalty a homeowner faces for not reporting they no longer qualify for a homestead exemption.

“In the event that an applicant becomes ineligible for the homestead exemption granted under subsection (b) or (c) of this Code section with respect to a particular homestead property and, thereafter, the applicant becomes eligible and applies for the homestead exemption on such property, the base year assessed value for such homestead shall be calculated in accordance with subparagraph (a)(3)(B) of this Code section as if the applicant were a new applicant”

Explains that losing and later regaining a homestead exemption resets the property's base year value for tax purposes.

Discussed in meetings (17)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

  1. Senate Finance Committee, March 2, 2026

    From 0:14:16 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor presented a substitute intended to make property assessment notices easier to understand by emphasizing property values, exemptions, contacts and appeal options rather than estimated taxes. The sponsor said it would prevent newspaper publication errors outside a local government's control from restarting notice deadlines, address rebuilding after property destruction, extend the homestead application window through the assessment appeal period, reduce an improper-exemption penalty from 100% to 50%, and require a statewide exemption list to prevent duplicate claims. The sponsor cautioned that some language depended on separate legislation removing local opt-outs from the statewide exemption. One member requested prior tax bills on the notice; the sponsor said future tax rates were unknown and estimates often proved inaccurate. A witness for the Georgia Association of Assessing Officials supported clearer notices and publication-error flexibility. Asked about newspapers closing, the witness said the bill did not address that issue. Asked about commercial assessments, the witness attributed difficulties to missing income information that owners were not required to provide. An ACCG witness supported the bill. The committee approved it, with the chair describing the vote as unanimous.

  2. Senate Rules Committee, March 5, 2026

    From 0:49:18 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said SB 566 would prevent newspaper publication errors from delaying tax-digest processing, provided the notice is corrected and posted online immediately. The sponsor said such errors had caused weeklong delays in communities without daily newspapers. The sponsor also described working with tax assessors to simplify confusing tax notices and writing the legal requirements to match the redesigned notice. The committee unanimously included the bill in the floor-calendar package.

  3. Senate floor session, March 6, 2026 (legislative day 28, part 1)

    From 1:05:46 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

    Summary by Georgia Commons: The Senate first included SB 566 in a six-measure motion to bar floor amendments, approved 32 to 20. The sponsor later said the bill would make property assessment notices easier to understand by clearly showing current and previous values, exemptions, contact information and appeal options. The sponsor distinguished assessment notices from later tax bills and said tax estimates on existing notices were often inaccurate. The sponsor also described allowing counties to correct newspaper publication errors without restarting a process that could delay tax work by a week. A member raised concerns about under-assessed commercial property and its effect on homeowners. The sponsor agreed that missing commercial-property information needed future attention and that under-assessment could shift the tax burden to others, but said this bill did not resolve that issue. The Senate adopted the committee substitute and passed the bill, 53 to 0.

  4. House Ways & Means Committee, March 16, 2026

    From 0:15:04 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said the bill would simplify property assessment notices, explaining that the language was drafted to match a clearer sample notice developed with a county chief appraiser. The sponsor described it as largely matching HB 275, but without the newspaper-advertising provision and with language recognizing that different local officials accept homestead exemption applications. A witness representing GAAL added that the bill included cleanup language previously included in versions of HB 1116. One committee member asked whether the assessment notice remained unchanged from HB 275. The witness said the format was unchanged except for referring to the appropriate taxing official rather than only the tax assessor, so taxpayers in counties where the tax commissioner accepts applications would receive accurate guidance. Another member, citing local-government experience, welcomed efforts to make the notices clearer. The committee approved a do-pass motion on the substitute by voice vote, with no opposition heard and no numerical tally stated. The chair said either the chair or another committee member would carry the bill in the House.

  5. House Higher Education Committee, March 18, 2026

    From 0:00:36 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The chair held the bill over, saying the committee was still working with the sponsor on language changes before further discussion and final action. No presentation or vote occurred.

  6. House Rules Committee, March 19, 2026

    From 0:52:13 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said the Ways and Means Committee had removed the newspaper-publication provision, leaving a bill to improve property assessment notices. The sponsor said the revised notice would give taxpayers clearer information about exemptions received, other possible exemptions, contact methods and four ways to appeal. The sponsor described existing notices as confusing and sometimes misleading. There were no questions or calendar action.

  7. House Rules Committee, March 23, 2026

    From 0:35:13 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: A committee member requested SB 566 without explaining its provisions. Later, the committee placed it on the day's calendar without stated opposition.

  8. House floor session, March 23, 2026 (legislative day 36, PM)

    From 2:12:33 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Withdrawn, Recommitted)

    Summary by Georgia Commons: A member moved to return SB 566 to the Rules Committee, saying a date change was needed. The clerk read a caption concerning property taxation. Without objection, the House withdrew the bill from the calendar and recommitted it to the Rules Committee.

  9. House floor session, March 25, 2026 (legislative day 37, PM)

    From 2:48:09 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 3231

    Summary by Georgia Commons: The clerk described the bill as allowing acceptance of property tax digests when a newspaper makes a publication error. The presenter said the committee substitute closely followed language previously sent to the Senate in HB 275, clarified homestead provisions and established a new property assessment notice. The presenter said the language came from the Georgia Association of Assessing Officials and ACCG and had support from cities, counties and schools. A member voiced support and highlighted agreement among local government and school organizations. The House adopted the committee substitute and passed the bill, 161-0.

  10. House Rules Committee, March 25, 2026

    From 0:48:57 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 3209

    Summary by Georgia Commons: The chair proposed adding the bill to the supplemental calendar. After a motion and second, the committee added it without voiced opposition. No explanation of the bill's provisions or substantive discussion was shown.

  11. Senate floor session, March 27, 2026 (legislative day 38)

    From 6:06:29 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Agreed House Amend or Sub)

    Summary by Georgia Commons: The sponsor said SB 566 would make property assessment notices easier to use. The clerk's reading also described changes involving homestead exemption information, applications and eligibility reporting. The sponsor characterized the House change as recognizing that tax commissioners, rather than tax assessors, receive homestead exemption applications in eight counties. No questions or opposition followed. The Senate agreed to the House substitute 48-1.

Status timeline

  1. 2026-04-22Effective Date
  2. 2026-04-22Act 378
  3. 2026-04-22Senate Date Signed by Governor (Senate)
  4. 2026-04-10Senate Sent to Governor (Senate)
  5. 2026-03-27Senate Agreed House Amend or Sub (Senate)
  6. 2026-03-25House Passed/Adopted By Substitute (House)
  7. 2026-03-25House Third Readers (House)
  8. 2026-03-23House Withdrawn, Recommitted (House)
Show full history (18 actions)
  1. 2026-03-18House Committee Favorably Reported By Substitute (House)
  2. 2026-03-10House Second Readers (House)
  3. 2026-03-09House First Readers (House)
  4. 2026-03-06Senate Passed/Adopted By Substitute (Senate)
  5. 2026-03-06Senate Third Read (Senate)
  6. 2026-03-06Senate Engrossed (Senate)
  7. 2026-03-04Senate Read Second Time (Senate)
  8. 2026-03-03Senate Committee Favorably Reported By Substitute (Senate)
  9. 2026-02-25Senate Read and Referred (Senate)
  10. 2026-02-24Senate Hopper (Senate)

Sponsors

  • Chuck Hufstetler (R, SD-52)Primary sponsor
  • Jason Anavitarte (R, SD-31)
  • John Albers (R, SD-56)
  • Billy Hickman (R, SD-4)
  • Shawn Still (R, SD-48)
  • Bruce Williamson (R, HD-112)

Votes

  1. PassedSenate voteMarch 6, 2026

    32 yea, 22 nay (1 not voting, 0 excused)

    MOTION TO ENGROSS: SB 423, SB 515, SB 566, SB 568, SB 573, SR 838: Senate Vote #640

  2. PassedSenate voteMarch 6, 2026

    53 yea, 0 nay (1 not voting, 1 excused)

    PASSAGE BY SUBSTITUTE: Senate Vote #649

  3. PassedHouse voteMarch 25, 2026

    161 yea, 0 nay (3 not voting, 12 excused)

    PASSAGE: House Vote #767

  4. PassedSenate voteMarch 27, 2026

    48 yea, 1 nay (1 not voting, 4 excused)

    AGREE TO HOUSE SUBSTITUTE: Senate Vote #840

Topics

  • property taxes
  • homestead exemption
  • tax assessment notices
  • Georgia Department of Revenue
  • local tax officials

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