---
title: 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
collection: bills
id: 2025-2026/sr668
cite_as: SR 668, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sr668
md_url: https://georgiacommons.org/bills/2025-2026/sr668.md
text_url: https://georgiacommons.org/bills/2025-2026/sr668/text
source_url: https://www.legis.ga.gov/legislation/72667
date: 2026-03-06
status: introduced
corpus_version: bills-2026-09-13
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.
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omitted: votes and history
omitted_chars: 1056
omitted_url: https://georgiacommons.org/bills/2025-2026/sr668.md?full=1
bill_number: SR 668
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: resolution
status_date: 2026-02-02
last_action: Senate Lost
sponsors:
- Greg Dolezal
- Matt Brass
- Drew Echols
- Sam Watson
- Timothy Bearden
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SR668/2025
upstream_id: 2104329
summaries_model: claude-sonnet-5
topic_tags:
- property taxes
- data centers
- constitutional amendment
- local government taxation
- ad valorem tax
---
# 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
## Text
The Senate Committee on Rules offered the following
substitute to SR 668:
A RESOLUTION
Proposing an amendment to the Constitution so as to authorize the General Assembly to
provide by general law for the assessment of property taxes on property used primarily for
housing electronic equipment that is primarily used to process, store, or transmit digital
information and data; to provide for related matters; to provide for the submission of this
amendment for ratification or rejection; and for other purposes.
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article VII, Section I, Paragraph III of the Constitution is amended by adding a new
subparagraph to subparagraph (b) to read as follows:
"(4) The General Assembly shall be authorized by general law to establish as a separate
class of property for ad valorem tax purposes any tangible real property used primarily
for housing electronic equipment that is primarily used to process, store, or transmit
digital information and data, and the General Assembly shall further be authorized by
general law to establish separate subclasses within such class. For such purposes, the
General Assembly shall be authorized by general law to permit each county, consolidated
government, municipality, and local school system to assess properties within such class
or any subclass for taxes at different rates or valuations in order to reduce the burden of
ad valorem taxation on other tangible property."
SECTION 2.
The above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the
above proposed amendment shall have written or printed thereon the following:
"( ) YES Shall the Constitution of Georgia be amended so as to authorize the General
Assembly to permit each county, consolidated government, municipality,
( ) NO and local school system to assess properties used primarily for housing
electronic equipment that is primarily used to process, store, or transmit
digital information and data at different rates or valuations in order to
reduce the burden of ad valorem taxation on other tangible property?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall
become a part of the Constitution of this state.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the resolution. Quote the text, not the summary.
A Georgia Senate resolution would ask voters to amend the state constitution to let lawmakers create a separate property tax category for data centers and similar digital infrastructure buildings, letting local governments tax them differently to ease the burden on other property.
### Plain-language summary
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.
### What it does
- 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.
### Who it affects
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.
### Why it matters
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.
### Key provisions
- 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.
## Status
- Status: Introduced (2026-02-02)
- Last action: Senate Lost (2026-03-06)
- Sponsors: Greg Dolezal, Matt Brass, Drew Echols, Sam Watson, Timothy Bearden
- Official page: https://www.legis.ga.gov/legislation/72667
> The history, votes, and amendments (1,056 characters) are at https://georgiacommons.org/bills/2025-2026/sr668.md?full=1