SR 668: General Assembly; the assessment of property taxes on property; electronic equipment primarily used to process, store, or transmit digital information and data; authorize

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Discussed in meetings (12)

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, February 11, 2026

   From 0:47:29 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor presented a constitutional amendment allowing local governments to create separate property-tax classes for manufacturing property and data centers, with different tax rates intended to reduce taxes on other property. The sponsor said participation would be optional and later legislation would establish the rules. Asked whether this required higher taxes on industry, the sponsor said a locality could retain an industrial rate while lowering or eliminating rates for other property. Asked how tax relief would be guaranteed, the sponsor pointed to the amendment’s stated purpose and said later legislation could set requirements. One member questioned the proposal’s reach beyond data centers and the possibility of shifting taxes onto manufacturers. Another member warned that departing from uniform taxation could hurt industrial recruitment, especially in rural areas, and requested industry and economic-development input. The sponsor compared the proposal’s homeowner protections to homestead exemptions. Asked about nearby home values rising after data-center purchases, the sponsor said the proposal could lower tax rates but would not protect against higher market assessments. The committee approved the resolution 8-4 and sent it to Rules.

2. Senate Rules Committee, February 24, 2026

   From 0:05:24 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said the resolution originally would allow separate property-tax treatment for manufacturing property and data centers, with local governments required to use the revenue to lower existing taxpayers' rates. The sponsor wanted to revise it in Standing Rules to cover only data centers, excluding other manufacturing and industrial property. The committee unanimously approved moving the resolution and SB 447 to the Standing Rules Committee.

3. Senate Rules Committee, February 25, 2026

   From 0:11:05 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said this proposed constitutional amendment would let local governments tax data-center property separately from other property, with the aim of lowering taxes on other property. The substitute removed manufacturing facilities from the proposal. One committee member questioned whether higher taxes would discourage data centers and whether local governments could instead lower their rates. The sponsor said the authority would be optional and would not require a tax increase. A second member asked whether residential property owners were guaranteed relief. The sponsor said commercial and residential rates would move together under existing uniformity requirements, apart from exemptions, and noted that implementing legislation would still be needed. The committee approved the substitute with 16 in favor and two opposed.

4. Senate Rules Committee, March 3, 2026

   From 0:24:17 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said SR 668 would allow data centers to be treated separately for property-tax purposes and taxed at a different rate from other real property in a municipality. The sponsor noted that the standing committee had considered the proposal the previous week. No substantive questions followed. Members selected the resolution for the calendar, and the chair confirmed its inclusion in the approved slate.

5. Senate floor session, March 4, 2026 (legislative day 27)

   From 1:56:37 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

   Summary by Georgia Commons: The Senate included SR 668 in a four-measure motion to prevent floor amendments, approved 31-22. In the initial reading, the clerk described a proposed constitutional amendment concerning property-tax assessment of manufacturing, storage and data-processing property. When the measure returned later, the clerk read a Rules Committee substitute focused on property housing electronic equipment used to process, store or transmit digital information. The clerk said a fiscal note was attached. The sponsor then moved to set the resolution aside, and the Senate agreed without objection. No vote on adoption occurred.

6. Senate Rules Committee, March 5, 2026

   From 0:28:34 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The chair said SR 668 remained tabled on the Senate floor and could be brought off the table there. The committee took no further action on the resolution during this meeting.

7. Senate floor session, March 6, 2026 (legislative day 28, part 2)

   From 1:09:18 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Taken from Table)

   Summary by Georgia Commons: The sponsor said the proposed constitutional amendment would let local governments and school districts tax data center property separately to reduce taxes on other property. The Rules Committee substitute narrowed the proposal to property housing electronic data equipment. Supporters described it as an optional local tool for homeowner tax relief. One member questioned whether communities could instead favor data centers and shift costs to homeowners. The sponsor said the constitutional language required reducing other property owners’ tax burden, with further legislation needed to set out the process. Another member raised concerns about water, power, property values, and incentives. The sponsor said zoning and resource use were outside the proposal and existing tax abatements would remain available. A member suggested adding personal property to cover equipment. The sponsor agreed to pursue that change in the House, but no floor amendment was adopted. The Senate removed the resolution from the table, 29-22, and adopted the committee substitute. The final vote was 29-21, short of the two-thirds required, so the resolution failed.

• Read aloud: Senate floor session, February 3, 2026 (legislative day 11), 0:27:21
• Read aloud: Senate floor session, February 12, 2026 (legislative day 18), 0:25:23
• Read aloud: Senate floor session, February 17, 2026 (legislative day 19), 0:35:41
• Read aloud: Senate floor session, February 25, 2026 (legislative day 24), 0:34:27
• Read aloud: Senate floor session, February 26, 2026 (legislative day 25), 0:27:57

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