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

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.

• 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).

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.

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.

• 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.

1. 2026-04-22Effective Date 2026-04-22
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)

• Chuck Hufstetler (R, SD-052)Primary sponsor
• Jason Anavitarte (R, SD-031)
• John Albers (R, SD-056)
• Billy Hickman (R, SD-004)
• Shawn Still (R, SD-048)
• Bruce Williamson (R, HD-112)

1. PassedSenate voteMarch 6, 2026

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

   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 absent)

   Passage By Substitute: Senate Vote #649

3. PassedHouse voteMarch 25, 2026

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

   Passage: House Vote #767

4. PassedSenate voteMarch 27, 2026

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

   Agree To House Substitute: Senate Vote #840

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