HB1526: HB1526 Early County; repeal a former local constitutional amendment

Since 1962, a local constitutional amendment allowed anyone who built, equipped, or expanded a manufacturing or processing plant in Early County to get a five year exemption from local property taxes (ad valorem taxes, meaning taxes based on a property's value). That old provision kept operating as statutory law under a section of Georgia's Constitution even after later constitutional changes. This bill repeals that provision entirely. However, it protects anyone already receiving the tax exemption when the bill takes effect: their exemption continues until the original five year period runs out. After that, no new exemptions of this kind can be granted in Early County. The bill also repeals any other laws that conflict with it.

• Repeals a 1962 local constitutional amendment (Ga. L. 1962, p. 808) that gave Early County manufacturers a five year property tax exemption.
• Ends the ability for new manufacturing or processing plants in Early County to receive this specific property tax exemption going forward.
• Preserves any exemption already in effect on the bill's effective date, letting it run for the rest of its original five year term.
• Repeals any other state laws that conflict with this change.

Manufacturers and processors in Early County who currently hold or might have sought this five year property tax exemption, as well as Early County's local government, which collects property taxes affected by the exemption.

Businesses that already have the exemption keep it until it expires on schedule, but no new manufacturing or processing plants built in Early County after this law takes effect can claim this particular property tax break, which could affect local tax revenue and business incentives.

• Section 1 repeals the former local constitutional amendment (Ga. L. 1962, p. 808) that authorized the five year property tax exemption for manufacturing and processing plants in Early County.
• Section 1 includes a savings clause: any property already receiving the exemption on the bill's effective date keeps it for the remainder of its unexpired five year term.
• Section 2 repeals all other laws or parts of laws that conflict with this Act.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 669
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-07House Sent to Governor (House)
5. 2026-03-31Senate Passed/Adopted (Senate)
6. 2026-03-31Senate Third Read (Senate)
7. 2026-03-27Senate Read Second Time (Senate)
8. 2026-03-27Senate Committee Favorably Reported (Senate)

• Gerald Greene (R, HD-154)Primary sponsor
• Clint Dixon (R, SD-045)

1. PassedHouse voteMarch 20, 2026

   153 yea, 0 nay (14 not voting, 9 absent)

   Local Calendar : House Vote #734

2. PassedSenate voteMarch 31, 2026

   47 yea, 0 nay (0 not voting, 7 absent)

   Passage: Senate Vote #886

• property taxes
• Early County
• manufacturing incentives
• local tax exemptions