SR668: SR668 General Assembly; the assessment of property taxes on property; electronic equipment primarily used to process, store, or transmit digital information and data; authorize

This resolution proposes a change to the Georgia Constitution rather than a regular law. It would let the General Assembly pass general laws allowing property used mainly to house electronic equipment that processes, stores, or transmits digital information, essentially data centers, to be treated as its own separate class of property for property tax (ad valorem tax) purposes. Within that class, the General Assembly could also create subclasses and let each county, consolidated government, municipality, and local school system set different tax rates or valuations for that property. The stated goal is to let local governments shift some tax burden away from other tangible property. Because this is a constitutional amendment, it must go to Georgia voters for ratification or rejection at the ballot box before taking effect.

• Amends Article VII, Section I, Paragraph III of the Georgia Constitution to add a new subparagraph on property tax classification.
• Authorizes the General Assembly to create a separate property tax class for real property used mainly to house data-processing electronic equipment, like data centers.
• Allows the General Assembly to further divide that class into subclasses by general law.
• Lets counties, consolidated governments, municipalities, and local school systems tax properties in this class or subclass at different rates or valuations than other property.
• Requires the proposed amendment to be submitted to Georgia voters for ratification or rejection, with specific ballot language spelled out in the resolution.

Owners and operators of data centers and similar electronic equipment facilities in Georgia, county and municipal governments, consolidated governments, local school systems that set property tax rates, and Georgia voters who would decide the constitutional amendment at the ballot.

If ratified, local governments could tax data center buildings differently from other property, potentially lowering their tax bills relative to homes and businesses, or shifting more of the local tax burden onto other property owners depending on how rates are set.

• Section 1 adds new subparagraph (4) to Article VII, Section I, Paragraph III, letting the General Assembly by general law create a separate property tax class for buildings primarily housing digital data equipment.
• Section 1 also lets the General Assembly authorize subclasses within that class and let local taxing authorities set different rates or valuations for them.
• Section 2 requires the proposed amendment to be published and put to a statewide vote, with the exact ballot question text specified.
• The amendment becomes part of the Georgia Constitution only if voters ratify it at the ballot.

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 finance