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

Right now, Georgia's constitution generally requires similar types of property to be taxed the same way across a given local government. This resolution proposes a constitutional amendment that would let the General Assembly pass a general law creating a new, separate property tax classification specifically for real property used mainly to house electronic equipment that processes, stores, or transmits digital information and data, essentially data centers. Under the amendment, the General Assembly could also authorize subclasses within that category. Counties, consolidated governments, municipalities, and local school systems could then assess this property at different tax rates or valuations than other property, with the stated purpose of reducing the ad valorem (property) tax burden on other tangible property. Because it is a constitutional amendment, it must go to Georgia voters for ratification in a statewide election, where they would see a yes-or-no ballot question describing the change.

• Proposes a constitutional amendment letting the General Assembly create a distinct property tax class for buildings mainly used to house data-processing, storage, or transmission equipment.
• Allows the General Assembly to authorize separate subclasses within that new property tax category.
• Permits counties, consolidated governments, municipalities, and local school systems to tax properties in this class at different rates or valuations than other property.
• States the purpose of these different rates is to reduce the ad valorem tax burden on other tangible property.
• Requires the proposed amendment to be submitted to Georgia voters for ratification or rejection via a specified ballot question.

Data center owners and operators, local county and municipal governments and school systems that set property tax rates, other property taxpayers whose tax burden could shift, and Georgia voters, who would ultimately decide the constitutional amendment at the ballot box.

If ratified, local governments could tax data centers differently from other property, potentially at lower rates, which could affect how much revenue those governments collect and how that shortfall or surplus is distributed among other taxpayers, including homeowners and businesses.

• Section 1 amends Article VII, Section I, Paragraph III of the Georgia Constitution by adding a new subparagraph allowing a separate property tax class for real property primarily housing digital data equipment.
• Section 1 also allows the General Assembly to authorize subclasses within that new tax class by general law.
• Section 1 lets each county, consolidated government, municipality, and local school system assess these properties at different rates or valuations to reduce the tax burden on other tangible property.
• Section 2 requires the amendment to be published and submitted to voters under Article X, Section I, Paragraph II of the Constitution, and specifies the exact wording of the yes/no ballot question.

1. 2026-03-06Senate Lost (Senate)
2. 2026-03-06Senate Third Read (Senate)
3. 2026-03-06Senate Taken from Table (Senate)
4. 2026-03-04Senate Tabled (Senate)
5. 2026-03-04Senate Third Read (Senate)
6. 2026-03-04Senate Engrossed (Senate)
7. 2026-02-26Senate Committee Favorably Reported By Substitute (Senate)
8. 2026-02-25Senate Recommitted (Senate)

• Greg Dolezal (R, SD-027)Primary sponsor
• Matt Brass (R, SD-006)
• Drew Echols (R, SD-049)
• Sam Watson (R, SD-011)
• Timothy Bearden (R, SD-030)

1. PassedSenate voteMarch 4, 2026

   31 yea, 22 nay (1 not voting, 1 absent)

   Motion To Engross: Sb 306, Sb 465, Sb 498, Sr 668: Senate Vote #615

2. PassedSenate voteMarch 6, 2026

   29 yea, 22 nay (2 not voting, 2 absent)

   Motion To Remove From The Table: Senate Vote #678

3. PassedSenate voteMarch 6, 2026

   29 yea, 21 nay (2 not voting, 3 absent)

   Adoption By Substitute: Senate Vote #679

• property taxes
• data centers
• constitutional amendment
• local government taxation
• ad valorem tax