HB1516: HB1516 Revenue and taxation; sales to United States Department of Homeland Security or United States Immigration and Customs Enforcement; revise tax

Under current Georgia law, deeds transferring real estate to the United States government or its agencies are generally exempt from the state's real estate transfer tax, a small fee charged when property changes hands. This bill carves out an exception for two specific federal agencies: the U.S. Department of Homeland Security and U.S. Immigration and Customs Enforcement (ICE). The bill rewrites Georgia's transfer tax rate law (O.C.G.A. § 48-6-1) to impose a tax equal to 100 percent of the value or sale price on any deed transferring land or other real estate to DHS or ICE, instead of the normal small per-thousand-dollar rate. It also amends the exemption statute (O.C.G.A. § 48-6-2) so that the existing exemption for transfers involving the United States or its agencies no longer applies to DHS or ICE. The bill repeals any conflicting laws but does not state a specific effective date beyond the general rule that Acts take effect once signed.

• Adds a new tax rule so that any deed transferring real estate to the U.S. Department of Homeland Security or ICE is taxed at 100 percent of the property's sale value, instead of the normal transfer tax rate.
• Removes the existing real estate transfer tax exemption for transfers to the United States or its agencies specifically when the buyer is DHS or ICE.
• Leaves the standard, much lower transfer tax rate (about $1 per $1,000 of value) in place for all other property sales, including sales to other federal, state, and local government agencies.
• Repeals any other Georgia laws that conflict with these changes.

The bill affects anyone selling real estate to the U.S. Department of Homeland Security or Immigration and Customs Enforcement in Georgia, including private landowners, businesses, or local governments negotiating such sales, as well as the two federal agencies themselves.

If enacted, selling land or buildings to DHS or ICE in Georgia would become far more expensive because of the 100 percent transfer tax, which could discourage such sales or shift the cost burden in negotiations, unlike sales to other government bodies that remain exempt or lightly taxed.

• Section 1 rewrites O.C.G.A. § 48-6-1 to add a new subsection (b) taxing deeds to DHS or ICE at 100 percent of the property's consideration or value, overriding the standard rate.
• Section 1 keeps the existing standard rate ($1.00 per first $1,000 plus 10 cents per additional $100) for all other real estate transfers.
• Section 2 revises O.C.G.A. § 48-6-2 so the general exemption for deeds involving the United States or its agencies no longer covers transfers to DHS or ICE.
• Section 3 repeals any conflicting Georgia laws.

1. 2026-03-10House Second Readers (House)
2. 2026-03-09House First Readers (House)
3. 2026-03-06House Hopper (House)

• Ruwa Romman (D, HD-097)Primary sponsor
• Samuel Park (D, HD-107)
• Spencer Frye (D, HD-122)
• Park Cannon (D, HD-058)

• real estate transfer tax
• immigration enforcement
• property taxes
• Homeland Security
• ICE