---
title: House Ways & Means Committee, March 19, 2026
collection: meetings
id: 2026-03-19/house-ways-and-means
cite_as: House Ways & Means Committee, March 19, 2026, video https://vimeo.com/1174905235 (machine transcript by Georgia Commons)
canonical_url: https://georgiacommons.org/meetings/2026-03-19/house-ways-and-means
md_url: https://georgiacommons.org/meetings/2026-03-19/house-ways-and-means.md
text_url: https://georgiacommons.org/meetings/2026-03-19/house-ways-and-means/text
source_url: https://vimeo.com/1174905235
date: 2026-03-19
status: machine transcript
corpus_version: meetings-2026-10-23-8c15ead0f18d
license: Machine transcript and summaries by Georgia Commons from the General Assembly's public video; the video stays on the General Assembly's Vimeo channel; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/meetings/2026-03-19.md
previous: https://georgiacommons.org/meetings/2026-03-19/house-judiciary.md
next: https://georgiacommons.org/meetings/2026-03-19/house-transportation.md
index: https://georgiacommons.org/meetings/index.md
chamber: House
body: House Ways & Means Committee
body_url: https://georgiacommons.org/meetings/house-ways-and-means.md
meeting_kind: committee
session: 2025-2026 Regular Session
start_time: 2026-03-19T14:00:00-04:00
location: 406 CLOB
duration_seconds: 1869.0
video_id: 1174905235
video_title: 3.19.26 Ways and Means
agenda_url: https://www.legis.ga.gov/api/document/agendas/house/Ways and Means%2F3.19.26 Ways & Means Committee Meeting Notice.pdf
bills_discussed:
  - SB 306
  - SB 446
  - SB 382
summaries_model: gpt-6.1-sol
transcript_turns: 39
---

# House Ways & Means Committee, March 19, 2026

House Ways & Means Committee; March 19, 2026; 2025-2026 Regular Session.

Video, on the General Assembly's Vimeo channel: https://vimeo.com/1174905235. Agenda: https://www.legis.ga.gov/api/document/agendas/house/Ways and Means%2F3.19.26 Ways & Means Committee Meeting Notice.pdf.

> This is a machine transcript of the General Assembly's video, made by a speech-recognition model. It is not an official record and can mishear words, names, and numbers. Speakers are not identified. The video is the record: every timestamp links to the moment it plays.

## Summary written by Georgia Commons

Written by gpt-6.1-sol from the transcript below. It is not part of the record. Quote the transcript or the video, not the summary.

The committee approved a substitute for [SB 306](https://georgiacommons.org/bills/2025-2026/sb306) concerning notices and refunds tied to expiring conservation-use property tax agreements. It also approved [SB 446](https://georgiacommons.org/bills/2025-2026/sb446), which the presenter said would automatically enroll Georgia each year in a federal education tax credit program. Opposition was heard on that voice vote, but no count was announced. The chair held [SB 382](https://georgiacommons.org/bills/2025-2026/sb382), concerning a statewide homestead exemption requirement, because intended exemption language was missing from the substitute. The chair said the committee would meet again after the language was updated.

## Bills discussed (3)

Each account was written by gpt-6.1-sol from the stretch of the transcript it names. The bill's number is said in that stretch, unless it was the only bill on a committee's agenda.

### SB 306. Bona Fide Conservation Use Property; impending expiration to be sent via certified mail; require notices

[SB 306](https://georgiacommons.org/bills/2025-2026/sb306) (2025-2026 Regular Session). From [0:22:40](https://vimeo.com/1174905235#t=1360s), turns 5 to 29.

The presenter explained that the substitute combined previously House-passed language with changes to notices for expiring conservation-use property tax agreements. The presenter said taxpayers could request certified mail or email in addition to standard first-class mail. In response to a committee member, the presenter confirmed that providing an email address would require an additional email notice. The presenter described a constituent whose destroyed mailbox prevented receipt of an expiration notice, resulting in a breach and substantially higher property taxes. The presenter said a narrowly tailored provision would allow that constituent or similarly situated taxpayers to seek a county refund by providing a sworn affidavit showing that notice was not received. One member supported the additional email notice. A second member welcomed the affidavit provision and described a constituent who had trouble receiving mail during Hurricane Helene. After a motion and second, the chair declared the bill passed by voice vote. No vote count was announced.

### SB 446. Student Scholarship Organizations; State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; provide

[SB 446](https://georgiacommons.org/bills/2025-2026/sb446) (2025-2026 Regular Session). From [0:26:44](https://vimeo.com/1174905235#t=1604s), turns 30 to 33.

The presenter said the substitute used language the committee had approved earlier to have Georgia participate in a federal education tax credit program. The presenter described a $1,700 federal tax credit benefiting private and public school students and said federal law lets states choose whether to participate. The presenter said automatic annual participation would give parents, families and students certainty about educational options, and noted that states with differing political leadership had joined. No questions were asked. The committee approved the bill by voice vote, with opposition heard but no vote count announced.

### SB 382. Ad Valorem Taxation; make the state-wide base year homestead exemption mandatory for all political subdivisions

[SB 382](https://georgiacommons.org/bills/2025-2026/sb382) (2025-2026 Regular Session). From [0:28:21](https://vimeo.com/1174905235#t=1701s), turns 33 to 37.

With the bill's author absent, the chair briefly described a substitute that would require local governments to participate in the floating homestead exemption and combine that requirement with other House-passed provisions, revised in response to feedback. The chair said intended exemptions tied to local property tax digests were missing and held the bill so the language could be added. In response to a member's question, the chair explained that participation would be mandatory for all local governments, with exceptions for existing base-year exemptions, including preservation of the St. Stephen's Day exemption. The chair estimated that two-thirds or more of cities and counties had remained in the existing program, compared with somewhat fewer than one-third of school systems. No vote was taken, and the chair said the committee would reconvene later.

## Transcript (39 turns)

[0:21:28](https://vimeo.com/1174905235#t=1288s) Afternoon. Ooh.

[0:21:33](https://vimeo.com/1174905235#t=1293s) Good afternoon, everybody. Um, thank you for being here. I'm not sure we've ever met this much after crossover before. Um, we'll go ahead and call the Ways and Means, uh, full committee to order. And, uh, Chairman, uh, Vance Smith is opening us up in a word of prayer. Please, sir.

[0:21:55](https://vimeo.com/1174905235#t=1315s) All right. Thank you there, Mr. Chairman. Lord, keep us calm, keep us patient. Help us to do the right thing. Help us to understand what your will is that you want us to do that'll benefit the citizens of this good state of Georgia. We ask for everybody in this room to be watched over, our families back home especially, Lord, and some are traveling right now. Uh, take care of them and keep them safe, the children and the grandchildren. We all ask all these things in Jesus' name. Amen.

[0:22:24](https://vimeo.com/1174905235#t=1344s) Amen. Thank you. Thank you very much, uh, Mr. Chairman. We've got one change to the agenda. I think, uh, HB306, um, that, that we have a, a substitute-

[0:22:38](https://vimeo.com/1174905235#t=1358s) Senate Bill. That's my bad.

[0:22:39](https://vimeo.com/1174905235#t=1359s) Excuse me, Senate Bill 306. I did not mean to say H- HB. Senate Bill. Um, I believe Representative Cannon was going to present that bill, uh, in, uh, Whip Robertson's stead. So, uh, are you ready with that?

[0:22:55](https://vimeo.com/1174905235#t=1375s) Yes, sir.

[0:22:56](https://vimeo.com/1174905235#t=1376s) You can present from right there. I believe it contains some language that, from one of your bills.

[0:23:04](https://vimeo.com/1174905235#t=1384s) Yes. I'm trying to relieve, uh, some of the backlog in Senate Finance. Appreciate the chairman adding it to the agenda. I'll give you a quick rundown of the... Most of the bill is my language, uh, but there is some Cuba language from Senator Robertson. Um, lines 21 through 23 is original language, just House passed language from HB547. Uh, no change to that. Lines 34 through 38, um, this changes the notification requirements, um, for an expiring CUVA covenant. It allows a taxpayer to request notification by a couple of methods, certified mail or email, uh, in addition to the standard notification via first-class mail.

[0:23:43](https://vimeo.com/1174905235#t=1423s) That's, um, certified mail and email are two new options that would be available to the taxpayer. The background for some of this is that, uh, there was a constituent of his that basically, uh, did not receive notification of an expiring covenant, and apparently the constituent's mailbox was destroyed, and he did not receive the notice. Therefore, he was in breach of the covenant, and as a result paid, um, you know, a pretty, uh, exponentially increase in property tax. Um, lines 44 through 64 addresses this specific episode, uh, which would allow the constituent or another taxpayer in a similar situation, uh, to get a refund from the county if they're able to prove by sworn affidavit, uh, that they did not receive the notice, and this is a very, very narrowly tailored section of the bill.

[0:24:33](https://vimeo.com/1174905235#t=1473s) A couple more sections here. Lines 65 through 83, again, that's House passed language from House Bill 547. No changes there. And then lines 102 through 108, same thing. House passed language from House Bill 547. No changes. That's the quick s- rundown of the bill, Mr. Chairman. Again, thanks for letting me put it on the agenda. I'll take any questions.

[0:24:56](https://vimeo.com/1174905235#t=1496s) This was mostly language we have seen before, I believe-

[0:24:59](https://vimeo.com/1174905235#t=1499s) That's correct

[0:25:00](https://vimeo.com/1174905235#t=1500s) ... if that's, uh, fair to say. Uh, Chairman Williamson has a question.

[0:25:05](https://vimeo.com/1174905235#t=1505s) Thank you, Mr. Chairman. Um, so, uh, Representative Cannon, um, frankly, I like this if I'm reading it correctly. Lines 34 through 38, um, so am I reading this correctly that currently the notification is written first class mail, uh, but if the taxpayer has sub- provided their email, uh, then it would be incumbent upon the tax, uh, uh, the tax assessors to not only notify by, uh, first class mail, but ad- additionally an email?

[0:25:37](https://vimeo.com/1174905235#t=1537s) That's correct.

[0:25:38](https://vimeo.com/1174905235#t=1538s) So that's, that's good measure. I hate to say the senator improved our bill, but I believe they did.

[0:25:44](https://vimeo.com/1174905235#t=1544s) Thank you, Mr. Chairman.

[0:25:44](https://vimeo.com/1174905235#t=1544s) You're welcome, bud.

[0:25:50](https://vimeo.com/1174905235#t=1550s) Uh, let's see. Who's number two? Is it Chairman Prince?

[0:25:54](https://vimeo.com/1174905235#t=1554s) Thank you, Mr. Chairman. I just want to, uh, thank the author for, uh, I guess around line 50, where you put the, uh, sworn affidavit that, uh, because during Helene, uh, at least one of my constituents had this issue and, uh, but he was able to, uh, recoup because he was able to do something to prove that, uh, you know, he just couldn't get the mail. So thank you for adding that.

[0:26:15](https://vimeo.com/1174905235#t=1575s) Yes, that's, that's the key provision there, Mr. Representative Prince. Thank you.

[0:26:24](https://vimeo.com/1174905235#t=1584s) I don't see any other questions. Um, chair will entertain a motion.

[0:26:29](https://vimeo.com/1174905235#t=1589s) Move to add.

[0:26:31](https://vimeo.com/1174905235#t=1591s) Second.

[0:26:32](https://vimeo.com/1174905235#t=1592s) Motion is second. Any further discussion? Hearing none, all those in favor, uh, please signify by stating aye.

[0:26:38](https://vimeo.com/1174905235#t=1598s) Aye.

[0:26:38](https://vimeo.com/1174905235#t=1598s) Aye.

[0:26:38](https://vimeo.com/1174905235#t=1598s) Those opposed like sign. All right. Thank you very much. Bill passes.

[0:26:42](https://vimeo.com/1174905235#t=1602s) Thank you, Mr. Chairman.

[0:26:43](https://vimeo.com/1174905235#t=1603s) Thank you. Um, Senate Bill, uh, 446. I'll go ahead and go to, uh, Chairman Hilton.

[0:26:51](https://vimeo.com/1174905235#t=1611s) Thank you, Mr. Chairman. Uh, presenting Senate Bill 446, LC590441S. Uh, this is probably familiar to you guys because this is House Bill 1135, which passed, uh, this committee prior to crossover. Uh, this is in relation to, uh, a program that Congress passed providing a $1,700 federal tax credit, uh, for the benefit of both private and public school, uh, students. This, uh, the-

[0:27:18](https://vimeo.com/1174905235#t=1638s) Federal lang- language gave states the option to opt in. Uh, since that time, a number of states, red states, blue states, have opted into the program. Uh, we believe it's in the best interest of parents, families, students, uh, that we automatically opt on, uh, opt in on an annual basis to provide certainty in that child's education and, and the options available to them. And so that's what, uh, this bill accomplishes. And, uh, again, it's the language from 1135, uh, now on 446.

[0:27:53](https://vimeo.com/1174905235#t=1673s) I don't see any questions. Um, what's the will of the committee? Move to do pass. Second. I have a motion to do pass and a second. Is there any further discussion? Hearing none, all those in favor, please signify by stating aye. Aye. Those opposed, like sign. Nay. Okay. Bill passes. Thank you, Chairman Hilton. Um, and, and the final bill, I know the, uh, author of the Bill 382 is not here.

[0:28:23](https://vimeo.com/1174905235#t=1703s) I'm gonna m- mention it briefly, but there is one section that, um, I wanted to make sure we included in this, and it, it, it is not there. It is, uh, largely a combination of the original 382, which is a mandate of the floating homestead exemption from 581. It includes, uh, the provisions, uh, with a few edits as we've received feedback, continue to see re- receive feedback from 1116, uh, as passed the House. Um, but, uh, I think one of the things...

[0:28:56](https://vimeo.com/1174905235#t=1736s) I see some of the schools represented here, and one of the things that we intended to include as part of this substitute would be, uh, the exemptions that work in, um, i- i- in, uh, as a function of their digest. And so I do not see it in this version. I'm gonna hold 382 for now, and we will get that amended and updated, and, um, we will reconvene. So, uh, we will have yet another meeting, I suppose.

[0:29:29](https://vimeo.com/1174905235#t=1769s) Representative Neal? Yes. You have a question? Yes. And what was that original bill number, the s- the sub you're trying to put in? Uh, the original bill number, well, s- SB382. It contains the language that was in the original SB382, which is, uh, the mandate- Mm-hmm ... um, on the floating homestead exemption from, from 581. So it would, it would mandate that for all, um, local governments. Okay. I think we had about two-thirds or more of the cities and counties that opted, stayed, stayed in, did not opt out.

[0:30:04](https://vimeo.com/1174905235#t=1804s) And then I think it was probably just the opposite, maybe a little less than a third on the schools that, that did opt out. Mm-hmm. I mean, that did not opt out. Mm-hmm. So, um, this would require all to be a part of that float. It does provide some exceptions, um, if you already have a base year exemption in place. Mm-hmm. So, um, St- St- Steven's Day would be, you know, uh, uh, uh, would be preserved. Um- Yeah ... but if, if nobody has any questions, um, any more questions, we will, uh, we will reconvene at a later date.

[0:30:41](https://vimeo.com/1174905235#t=1841s) Anybody have anything further for the good of the order? All right. We stand adjourned. Thank you very much.