HB1102: HB1102 Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes

Under current Georgia law, if a property owner falls behind on ad valorem taxes (property taxes based on the value of the property), the county can place a lien on the property and eventually force a levy and sale to collect the debt. This bill would create a new protection for older property owners. It adds a new section to Georgia's tax code (O.C.G.A. § 48-5-382) saying that properties owned by individuals age 60 or older cannot be seized and sold through this process, even if the owner owes back taxes. The protection lasts only as long as the owner keeps the title. If the property changes hands through sale, gift, condemnation, inheritance by heirs, or any other transfer, the protection ends and the new owner would not be shielded from a levy and sale.

• Adds a new Georgia law (O.C.G.A. § 48-5-382) barring the levy and sale of property owned by someone 60 or older to collect unpaid property taxes.
• Keeps the tax lien itself in place, meaning the debt still exists even though the county cannot force a sale of the property.
• Ends the protection automatically once the property's title leaves the qualifying owner's name, whether by sale, gift, condemnation, inheritance, or other transfer.
• Repeals any existing state laws that conflict with this new protection.

Georgia property owners age 60 or older who fall behind on property taxes, county tax commissioners and local governments that collect ad valorem taxes and enforce liens, and any heirs, buyers, or others who might later receive title to an affected property.

Older Georgians who cannot pay their property tax bills would keep their homes rather than lose them through a forced tax sale, though they would still owe the underlying debt. Counties would lose a collection tool against a specific group of taxpayers, potentially changing how overdue taxes get recovered.

• Section 1 adds new Code section 48-5-382, applying to individuals age 60 or older whose property becomes subject to a tax lien for unpaid ad valorem taxes.
• The new section bars levy and sale of such property under any state legal process while the qualifying individual still holds title.
• The protection ends once title transfers by sale, gift, condemnation, distribution to heirs, or any other means.
• Section 2 repeals any conflicting state laws, a standard clause clearing the way for the new protection to take effect.

1. 2026-02-03House Second Readers (House)
2. 2026-02-02House First Readers (House)
3. 2026-01-29House Hopper (House)

• David Clark (R, HD-100)Primary sponsor
• Gerald Greene (R, HD-154)
• Matt Reeves (R, HD-099)
• Josh Bonner (R, HD-073)
• Scott Hilton (R, HD-048)
• Noelle Kahaian (R, HD-081)

• property taxes
• senior citizens
• tax liens
• property rights