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Machine-readable https://georgiacommons.org/bills/search.md?q=Ad+valorem+tax · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp

40 bills for “Ad valorem tax”.

  1. HB273 · 2025-2026 Regular Session · Introduced

    Title ad valorem tax; motor vehicles; change certain definitions

    Summary by Georgia Commons: A Georgia House bill would broaden the definition of 'immediate family member' used in the state's title ad valorem tax law on motor vehicles, expanding which family transfers qualify for exemptions.

    … Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem tax on motor vehicles, is amended in Code Section 48-5C …

  2. HB429 · 2025-2026 Regular Session · Engrossed

    Ad valorem tax; exempt vehicles owned by a natural person for which a title was issued before March 1, 2013

    Summary by Georgia Commons: House Bill 429 would exempt individually owned motor vehicles from Georgia's annual ad valorem (property) tax if the vehicle's Georgia title was issued before March 1, 2013, starting with tax years in 2027.

    … The procedures prescribed in this part for returning motor vehicles for ad valorem taxation, determining the applicable rates for taxation, and collecting the ad valorem taxes imposed on …

  3. HB1102 · 2025-2026 Regular Session · Introduced

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

    Summary by Georgia Commons: A Georgia House bill would stop counties from seizing and selling the homes of property owners age 60 and older over unpaid property taxes, as long as the owner still holds title.

    … Properties owned by individuals 60 years of age or older that become subject to liens for failure to pay ad valorem taxes shall not be subject to levy …

  4. HB712 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; prohibit property bills from including any nontax related fees or assessments

    Summary by Georgia Commons: House Bill 712 would bar Georgia local governments from lumping nontax fees, like stormwater or solid waste charges, onto property tax bills, starting with bills issued on or after January 1, 2026.

    … charge, or cost related to delinquent ad valorem property tax collections, including, but not limited to, any delinquent ad valorem property tax collection costs allowed pursuant to Title …

  5. HB274 · 2025-2026 Regular Session · Introduced

    Alternative ad valorem tax; motor vehicles; change certain definitions

    Summary by Georgia Commons: A Georgia House bill would broaden who counts as an 'immediate family member' for purposes of the state's alternative motor vehicle tax, adding grandparents and grandchildren to the list of relatives eligible for related tax treatment.

    … Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to alternative ad valorem tax on motor vehicles, is amended in Code Section 48-5C …

  6. HB282 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; property; change certain definitions

    Summary by Georgia Commons: A Georgia House bill would rewrite the legal definition of "current use value" used to tax bona fide conservation use property, a term used to calculate property taxes on land kept in agricultural or conservation use.

    … Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, is amended in Code Section 48-5-2, relating …

  7. HB1336 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions

    Summary by Georgia Commons: A Georgia House bill would require local tax jurisdictions to spend at least half of the property tax money they collect on aircraft toward maintaining and operating airports within their borders, starting in 2027.

    ad valorem taxation of airline companies, so as to require that at least 50 percent of revenues collected from a local tax jurisdiction's levy of ad valorem

  8. HB942 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; public property owned by a political subdivision outside of its territorial limits; limit an exemption

    Summary by Georgia Commons: A Georgia House bill would partially remove a property tax exemption for land a city or county owns outside its own borders, once that land is developed and used for public purposes.

    … Code Section 48-5-41 of the Official Code of Georgia Annotated, relating to property exempt from ad valorem taxation, is amended by revising subparagraph (a)(1)(B …

  9. HB964 · 2025-2026 Regular Session · Engrossed

    Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments

    Summary by Georgia Commons: A Georgia Senate committee substitute for HB 964 would exempt nonprofit fire departments' vehicles and supplies from the state and local title tax and sales tax when used for county or city fire protection and emergency response.

    … Section 48-5C-1, relating to alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, by adding a new paragraph to read as follows …

  10. HB281 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; property; change certain definitions

    Summary by Georgia Commons: A Georgia House bill would revise the legal definition of 'current use value' used to tax conservation land, tying it directly to the valuation rules already in Georgia's property tax code.

    … Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, is amended in Code Section 48-5-2, relating …

  11. HB186 · 2025-2026 Regular Session · Engrossed

    Revenue and taxation; eliminate title ad valorem tax fee requirement for certain inherited vehicles

    Summary by Georgia Commons: A Senate substitute for HB 186 would end the state sales and use tax exemption for high-technology data centers in Georgia, stopping new exemption certificates from being issued after the law takes effect.

    … provisions relative to state sales and use taxes, so as to repeal the data center equipment sales and use tax exemption; to allow for the continued use of …

  12. HB260 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; increase amount of a state-wide homestead exemption from certain ad valorem taxes

    Summary by Georgia Commons: House Bill 260 would raise Georgia's state-wide homestead exemption from property taxes from $2,000 to $5,000 of a home's value, pending voter approval in a November 2026 referendum.

    … Annotated, relating to property tax exemptions, so as to increase the amount of a state-wide homestead exemption from certain ad valorem taxes; to provide for related matters …

  13. HB1240 · 2025-2026 Regular Session · Introduced

    Local government; total ad valorem tax digest limitation upon creating new tax allocation districts shall also apply to the renewal of existing tax allocation districts; provide

    Summary by Georgia Commons: A Georgia House bill would apply the existing 10 percent limit on tax allocation district size to renewals of existing districts, not just newly created ones, closing what some see as a gap in current law.

    … No political subdivision may create <ins>or renew</ins> a tax allocation district when the total current taxable value of property subject to ad valorem property taxes within …

  14. HB1387 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; state-wide homestead exemption in an amount as determined from proceeds generated from collection of certain ad valorem property taxes on data centers

    Summary by Georgia Commons: A Georgia House bill would create a state-wide homestead exemption funded by the extra property taxes collected from data centers, but it would only take effect if voters approve both this measure and a related constitutional amendment in November 2026.

    … The ballot shall have written or printed thereon the words: "( ) YES Shall the Act be approved which provides a state-wide homestead ( ) NO exemption from ad valorem taxes

  15. HB1583 · 2025-2026 Regular Session · Passed

    Fayette County; ad valorem tax; floating proportional amount based upon any increased property tax collections; provide new exemption

    Summary by Georgia Commons: House Bill 1583 would create a new floating homestead tax exemption for Fayette County property owners, tied to any growth in countywide property tax collections above 2025 levels, pending voter approval in November 2026.

    … An Act provide for residents of specified ages a homestead exemption from certain ad valorem taxes levied by Fayette County for county purposes and to provide a homestead …

  16. HR1392 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; qualified low-income building projects may be classified as a separate class of property; provide - CA

    Summary by Georgia Commons: A Georgia House resolution would ask voters to amend the state Constitution so qualified low-income housing projects can be taxed as their own property class, with rules set by the General Assembly.

    … Section 42(g)(1). </ins> (3) Motor vehicles may be classified as a separate class of property for ad valorem property tax purposes, and such class may be …

  17. HB142 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; extension of preferential assessment periods for certain historic properties; provide

    Summary by Georgia Commons: A Georgia House bill would let counties extend the special property tax assessment period for certain historic buildings that produce income, adding up to 12 more years beyond the current nine-year limit.

    … Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to ad valorem taxation of property, is amended …

  18. HR1047 · 2025-2026 Regular Session · Introduced

    State government; rate of ad valorem tax assessment of a single family residential property; provisions - CA

    Summary by Georgia Commons: A Georgia House resolution would let the General Assembly create a special property tax category for large corporate landlords, taxing homes they own for rental income at 100 percent of fair market value if the company holds at least 100 single-family rental properties statewide.

    … the State of Georgia so as to set the rate of the ad valorem tax assessment of a single-family residential property to 100 percent of its fair …

  19. HB1595 · 2025-2026 Regular Session · Passed

    Clarke County; school district ad valorem tax; revise how income cap is calculated

    Summary by Georgia Commons: House Bill 1595 changes how income is measured for a low-income property tax break available to Athens-Clarke County homeowners, tying the cap to federal poverty guidelines instead of a fixed dollar figure.

    … 5504), so as to revise how the income cap is calculated related to the low-income base year assessed value homestead exemption from certain ad valorem taxes levied …

  20. HB1538 · 2025-2026 Regular Session · Passed

    Macon-Bibb County; ad valorem tax for county purposes; provide a homestead exemption

    Summary by Georgia Commons: House Bill 1538 would create new age-based property tax breaks for Macon-Bibb County homeowners, with Macon-Bibb County voters deciding in a November 2026 referendum whether to approve them.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for …

  21. HR1244 · 2025-2026 Regular Session · Introduced

    Ad valorem tax; business enterprises; rate of assessment of 1,000 or more single family residential properties used for rental income; provisions - CA

    Summary by Georgia Commons: A Georgia House resolution would ask voters to amend the state constitution so large-scale corporate landlords owning 1,000 or more single-family rental homes face a 100 percent property tax assessment, with proceeds used to lower homeowners' property tax bills.

    ad valorem taxation purposes; to require that any proceeds from the ad valorem taxation of business enterprise property be used to reduce the ad valorem property tax bill …

  22. HB1203 · 2025-2026 Regular Session · Passed

    Chatham County; school district ad valorem tax; homestead exemption; provisions

    Summary by Georgia Commons: A local bill for Chatham County would let homeowners who already qualify for an existing school tax homestead exemption automatically receive a newer 2025 school tax exemption without filing a separate application.

    … An Act providing a homestead exemption from Chatham County school district ad valorem taxes for educational purposes in an amount equal to the amount by which the current …

  23. HB1341 · 2025-2026 Regular Session · Passed

    Hall County; ad valorem tax for county purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 1341 would create a new $10,000 homestead exemption from Hall County's ad valorem (property) taxes for county purposes, pending voter approval in a November 2026 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for …

  24. HB1573 · 2025-2026 Regular Session · Passed

    Statham, City of; ad valorem tax for municipal purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 1573 would create new homestead tax exemptions for older residents of the City of Statham, cutting their city property tax bills if voters approve it in a November 2026 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal purposes levied by, for …

  25. HB1537 · 2025-2026 Regular Session · Passed

    Bibb County; ad valorem tax for educational purposes; provide a homestead exemption

    Summary by Georgia Commons: House Bill 1537 would create new school tax exemptions for older homeowners in the Bibb County school district, with the size of the break growing by age group, pending voter approval in November 2026.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for …

  26. HB1582 · 2025-2026 Regular Session · Passed

    Fayette County; school district ad valorem tax; provide homestead exemption

    Summary by Georgia Commons: House Bill 1582 would give Fayette County school district homeowners a new floating property tax break, sized each year based on how much school tax collections grow beyond 2025 levels, pending voter approval in November 2026.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for …

  27. HB28 · 2025-2026 Regular Session · Passed

    Colquitt County; ad valorem tax for county purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 28 would create a $10,000 homestead exemption from Colquitt County's ad valorem taxes for county purposes, pending voter approval in the 2026 general primary.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for …

  28. HB784 · 2025-2026 Regular Session · Passed

    Columbia County; ad valorem tax for county purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 784 would create a new $8,000 homestead exemption on Columbia County property taxes, but only if county voters approve it in a November 2025 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for …

  29. SB544 · 2025-2026 Regular Session · Passed

    Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

    Summary by Georgia Commons: A Senate bill would give Butts County homeowners age 62 and older a $70,000 exemption on their home's assessed value for county property taxes, pending voter approval in November 2026.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for …

  30. HB1074 · 2025-2026 Regular Session · Passed

    Suwanee, City of; ad valorem taxes for municipal purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 1074 would give City of Suwanee homeowners a $15,000 exemption from the city's property taxes, pending voter approval in a November 2026 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal purposes levied by, for …

  31. HB824 · 2025-2026 Regular Session · Passed

    Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens

    Summary by Georgia Commons: House Bill 824 would stop Dawson County from accepting new applications for four older senior citizen property tax exemptions starting January 1, 2026, pending voter approval, while letting current recipients keep their exemptions.

    … 4431); an Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes in the amount of $60,000.00 of the assessed value …

  32. HB823 · 2025-2026 Regular Session · Passed

    Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen

    Summary by Georgia Commons: House Bill 823 would change who counts as a senior citizen for Dawson County's property tax break, letting longtime residents qualify even if they never owned a home, pending voter approval.

    … An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p …

  33. HB1581 · 2025-2026 Regular Session · Passed

    Fayetteville, City of; ad valorem tax for municipal purposes; provide homestead exemption

    Summary by Georgia Commons: A local bill from the Georgia General Assembly would give Fayetteville homeowners a floating property tax break tied to how much city tax collections grow above 2025 levels, pending voter approval in November 2026.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal purposes levied by, for …

  34. HB841 · 2025-2026 Regular Session · Passed

    Pickens County; school district ad valorem tax; provide homestead exemption

    Summary by Georgia Commons: HB841 would give senior homeowners in the Pickens County school district a $40,000 property tax break on school taxes, but only if voters approve it in a November 2025 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for …

  35. HB1503 · 2025-2026 Regular Session · Passed

    Covington, City of; ad valorem tax for municipal purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 1503 would give Covington homeowners a full exemption from the city's municipal property taxes on their homestead, pending voter approval in a November 2026 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal purposes levied by, for …

  36. HB1564 · 2025-2026 Regular Session · Passed

    Lee County; school district ad valorem tax; provide homestead exemption

    Summary by Georgia Commons: A local bill would give Lee County school district residents age 67 or older a full exemption from the school district's bond related property taxes, pending voter approval in a November 2026 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for school bond purposes" means ad valorem taxes for educational purposes to pay interest …

  37. HB772 · 2025-2026 Regular Session · Passed

    Norcross, City of; ad valorem tax; raise homestead exemption amounts

    Summary by Georgia Commons: House Bill 772 would raise the homestead property tax exemption for Norcross homeowners, pending voter approval in a November 2025 referendum.

    … An Act to increase the homestead exemption from city ad valorem taxes for residents of the City of Norcross who own and occupy their residences; to increase the …

  38. HB787 · 2025-2026 Regular Session · Passed

    Chickamauga, City of; ad valorem tax for municipal purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 787 would create a $50,000 homestead exemption from City of Chickamauga municipal property taxes for residents age 70 or older who have lived in the city at least five years, pending voter approval.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal purposes levied by, for …

  39. HB814 · 2025-2026 Regular Session · Passed

    Lowndes County; ad valorem tax for county purposes; provide homestead exemption

    Summary by Georgia Commons: House Bill 814 would create new homestead tax exemptions for older homeowners in Lowndes County, cutting the taxable value of their homes for county tax purposes if voters approve the change in 2026.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for …

  40. HB1515 · 2025-2026 Regular Session · Passed

    Madison County; school district ad valorem tax; provide homestead exemption

    Summary by Georgia Commons: House Bill 1515 would give Madison County school district residents age 70 or older a $75,000 homestead exemption from local school property taxes, pending voter approval in a November 2026 referendum.

    … SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for …

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