January 30, 2026

Volume 17, Issue 3

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House Introduces Property Tax Relief and Reform Measures

On Wednesday, Jan. 28, House Speaker John Burns announced a proposal to significantly reduce property taxes on homesteaded properties. House Ways and Means Committee Chairman Shaw Blackmon introduced HR 1114, proposing a constitutional amendment to implement Speaker Burns’ plan. A recording of the House's Jan. 28, press conference can be viewed here.

Key aspects of HR 1114 include a mandatory state-wide 100% homestead exemption to be in place by January 1, 2032; new local option sales taxes for local governments and schools to cover homestead exemptions; new powers to impose local finance assessments on real property; and limits on the ability of local governments to increase their budgets. The measure also expands the Homeowner Tax Relief Grant (HRTG) by removing the $18,000 assessment limit and authorizing a program for local governments to offer tax relief to homestead properties.


Following the announcement, ACCG released draft property tax data to assist counties in estimating how much sales tax would be needed to offset revenue lost due to a 100% exemption of homestead property taxes. The analysis also includes data from cities and school systems throughout the state. This data is being provided for illustrative purposes and should not be relied upon solely to determine the amount of sales tax needed. The data has not been fully vetted and may contain errors or omissions. It is very important that your county review the data along with your tax commissioner and tax assessor to ensure that it is correct. Any changes or questions you have about the data should be directed to accgresearch@accg.org. Click here to view the data. ACCG's summary of HR 1114 can be accessed here.

Click on "This Week's Bills" to review the bills included in this week's Legislative Update.
Access the Legislative Tracking Database for a compilation of all bills ACCG is following. 

On Thursday, Chairman Shaw Blackmon introduced HB 1116, the Homeownership Opportunity and Market Equalization (HOME) Act of 2026, which is companion legislation for HR 1114. This bill would increase the current $2,000 homestead exemption that is applicable to all counties and county school districts as follows: $10,000 (2026-2028), $30,000 (2029-2030), and $60,000 (2031 and thereafter).  


HB 1116 would revise the Floating Local Option Sales Tax (FLOST) by lengthening the duration of the tax to a 10-year term upon renewal, which would be automatic, unless the General Assembly passes a local Act to terminate it. FLOST proceeds could now be used to provide homestead exemptions first, and then be used to rollback the millage rate.


Additionally, HB 1116 imposes caps on school systems and local governments that limit their ability to increase their annual budgets without obtaining voter approval. Further property tax revisions are related to digest submission, notices of assessment, tax bills, homestead exemption applications, enforcement, and penalties.


It also revises the Quality Basic Education (QBE) formula, the method used to allocate state funding to public K-12 schools in Georgia. This portion of the bill removes homestead and freeport exemptions from the calculation of the tax digest when determining a school district's five mill share.


Click here to view ACCG's summary of HB 1116 and here to access the webinar recording of ACCG's review of the bill. All questions or concerns should be directed to ACCG Deputy Director Clint Mueller at cmueller@accg.org.

Significant New Bills of Interest to Counties

 

Progressing Bills


Mandatory Statewide Homestead Exemption Passes Committee (Removes HB 581 Opt-Out Provision)  


SB 382, sponsored by Sen. Chuck Hufstetler, repeals the option for local governments to opt out of the HB 581 floating homestead exemption. The substitute also allows FLOST collections from Jan.1 to June 30 to be applied as a rollback in the first year that they are collected.


ACCG Position: Neutral

Status: Passed Senate Finance Committee; Pending in Senate Rules

Contact: Nathan Corbitt

 

Local Government Audit Extension Act Passes Committee


HB 244, sponsored by Rep. Chas Cannon and an ACCG Policy Priority, allows county governing authorities a 90-day extension on the annual audit if the failure to complete the audit is due to a constitutional officer or others not providing the appropriate information. The substitute requires all public officers and employees serving a county, and state officers and employees, to cooperate with the county in completion of the audit.

 

ACCG Position: Support (2026 Policy Priority)

Status: Passed Senate Finance Committee; Pending in Senate Rules

Contact: Nathan Corbitt

ACCG Governmental Affairs Associate Nathan Corbitt speaking in support of HB 244 in the Senate State and Local Government Operations Committee. 

Bill to Require Local Governments to Compensate Property Owners Advances


HB 295, sponsored by Rep. Houston Gaines, requires local governments to compensate property owners for actions impacting their property value under certain conditions. These conditions include noncompliance with immigration sanctuary policies and failure to enforce prohibitions on illegal camping, loitering, panhandling, possession or use of controlled substances, shoplifting, public intoxication, obstructing public thoroughfares, and the local government maintaining a public nuisance. 

 

ACCG Position: Negotiating

Status: Passed House Public Safety Committee; Pending in House Rules

Contact: Kaylon Day   

ACCG General Counsel Larry Ramsey testifying on ACCG’s concerns with HB 295 in the House Public Safety Committee. 

New Bills


Authorize All Cities to Implement a Municipal Option Sales Tax


HB 1047, sponsored by Rep. Dale Washburn, amends the requirements to qualify to impose Georgia's Municipal Option Sales Tax (MOST). Under current law, only the cities of Atlanta, College Park, East Point, and Hapeville qualify to impose the 1% MOST sales tax. The revenues from the sales tax are intended to fund water and sewer expansion projects and maintenance. This bill expands qualification to any city and consolidated government. 

 

ACCG Position: Oppose

Status: Referred to House Ways and Means Committee    

Contact: Nathan Corbitt

 

The District Attorney Compensation Reform Act


HB 1028, by Rep. Matt Reeves, revises how district attorneys (DAs) are compensated. All DAs in office on July 1, 2026, will have the option to receive an annual salary set by the General Assembly in the General Appropriations Act, but such salary shall not exceed any locality pay and 88% percent of the base annual salary for the Northern District federal judges.

 

ACCG Position: Evaluating

Status: Referred to House Judiciary Committee

Contact: Todd Edwards

 

Third Party Inspections & Permitting Timeline Revisions


SB 437, sponsored by Sen. Clint Dixon, allows builders to use qualified private professionals for building plan reviews and inspections, and requires counties to accept those reviews. It also shortens permit decision timelines from 30 to 10 days and automatically approves permits if counties fail to issue a timely written denial.

 

ACCG Position: Evaluating

Status: Referred to Senate State and Local Governmental Operations Committee

Contact: Kaylon Day

 

Judges’ Personally Identifiable Information – Cannot Disclose   


HB 1042, by Rep. Matt Reeves, revises a recent law that prohibits local governments from disclosing the personally identifiable information (home address and personal phone number) of current or former judges and their spouses (upon the judge’s request). 

 

ACCG Position: Negotiating

Status: Referred to House Judiciary Committee

Contact: Todd Edwards

 

Placing 17 Year Olds in Juvenile Court Jurisdiction  


HB 1061, sponsored by Rep. Beth Camp, establishes a committee to implement a state law changing Juvenile Court jurisdiction to include certain children who are 17 years old. Starting Jan. 1, 2029, those who are 17 years old will be placed in Juvenile Court, subject to state appropriations.   

 

ACCG Position: Evaluating

Status: Pending in House Judiciary Committee

Contact: Todd Edwards 

Other Bills of Interest


Progressing Bills


Increase Penalties for Assaulting a Code Enforcement Officer


HB 483, by Rep. Brian Prince, enhances penalties for simple assault, aggravated assault, simple battery, battery, and aggravated battery on local code enforcement officials in certain circumstances. 


ACCG Position: Support

Status: Passed Senate Committee; Pending in Senate Rules

Contact: Kaylon Day

 

Require DNA Samples of Those Held on Immigration Detainer Notices


SB 116, by Sen. Tim Bearden, requires the collection of DNA samples from individuals in detention facilities who are charged with a misdemeanor or felony and are subject to an immigration detainer notice.


ACCG Position: Neutral

Status: Passed House Public Safety Committee; Pending in House Rules

Contact: Todd Edwards


Deannexation of County-Owned Land


HB 521, sponsored by Rep. Victor Anderson, requires cities to approve county requests to deannex county-owned property within 90 days, unless the city finds the change detrimental to public health, safety, or welfare.

 

ACCG Position: Support

Status: Passed Senate SLGO Committee; Pending in Senate Rules

Contact: Kaylon Day

 

Nonpartisan Probate Judge Elections


HR 251, sponsored by Rep. Kimberly New, permits nonpartisan elections for probate judges.


ACCG Position: Neutral

Status: Passed House Judiciary Committee; Pending in House Rules

Contact: Kaylon Day

 

Updating the State Water Plan

 

HR 1008, introduced by Rep. Lynn Smith, amends the rules of the State and Regional Water Councils at the request of the Department of Natural Resources, reducing appointments to Regional Water Councils.

 

ACCG Position: Neutral

Status: Passed in the House

Contact: Joel Truss


New Bills


Peace Officer Training to Cover Interactions with Those Who Have Autism

 

SB 433, by Sen. Brian Strickland, requires that peace officers receive training to interact with individuals who have autism spectrum disorder or a developmental disability. 

 

ACCG Position: Neutral

Status: Introduced

Contact: Todd Edwards

 

Change Municipal Elections to Even-Numbered Years

 

SB 422, sponsored by Sen. Tim Bearden, requires municipal elections (unless local legislation states otherwise) to occur in even-numbered years to match state and federal elections.

 

ACCG Position: Support

Status: Senate Ethics Committee

Contact: Kaylon Day

 

Establish the Georgia Public Safety Support Fund


HB 1080, by Rep. Yasmin Neal, creates the Georgia Public Safety Support Fund to support and enhance public safety and the administration of justice. Grants may go to state and local law enforcement entities.

 

ACCG Position: Support

Status: Introduced

Contact: Todd Edwards  


Data Center Contract Requirements

 

HB 1063, sponsored by Rep. Brad Thomas, requires electric utilities to structure data center contracts to ensure building and operating costs are not passed to residential and retail customers.

 

ACCG Position: Evaluating

Status: Awaiting House Committee Assignment

Contact:  Keenan Rogers

 

The Data Center Transparency Act

 

SB 421, sponsored by Sen. ReShaun Kemp, prohibits local governments and authorities from entering into nondisclosure agreements that would prevent them from publicly disclosing electricity or water usage information about any entity.

 

ACCG Position: Neutral

Status: Pending in Senate State and Local Governmental Operations Committee

Contact: Keenan Rogers

 

State to Request a Medicaid Waiver for Community-Based Services


SB 428, sponsored by Sen. Kay Kilpatrick, directs the Department of Community Health to submit a waiver request to the Centers for Medicare and Medicaid Services to authorize the qualification for Medicaid reimbursement of certain home and community-based services.


ACCG Position: Evaluating

Status: Pending in Health and Human Services Committee

Contact: Joel Truss

 

Property Tax Assessments on Corporate-Owned Rentals

 

HB 1017, sponsored by Rep. Dar’shun Kendrick, prohibits businesses with 100 or more single-family rental properties in the state from acquiring additional properties starting in 2027. It also requires these properties to be assessed at 100% of fair market value for property tax purposes.

 

ACCG Position: Evaluating

Status: Pending in House Ways and Means Committee

Contact: Kaylon Day

 

Restrictions on Corporate Ownership of Rental Properties in Populous Counties

 

HB 1055, sponsored by Rep. El-Mahdi Holly, prohibits corporations from acquiring additional single-family homes for rental use in counties with populations over 150,000 if they already own 25 or more such properties.

 

ACCG Position: Evaluating

Status: Pending in House Judiciary Committee

Contact: Kaylon Day

 

Prohibiting Racing Facility Nuisance Claims

 

HB 1066, sponsored by Rep. Will Wade, prohibits property owners from bringing a nuisance claim against a racing facility built before they purchased the property. 


ACCG Position: Evaluating

Status: Pending in House Governmental Affairs Committee

Contact: Kaylon Day

 

Create the Georgia Independent Redistricting Commission


HR 1105, sponsored by Rep. Derrick Jackson, proposes a constitutional amendment to establish an independent, nonpartisan Georgia Redistricting Commission responsible for drawing congressional and General Assembly district maps instead of the General Assembly.


ACCG Position: Evaluating

Status: Awaiting House Committee Assignment

Contact: Kaylon Day

 

Establish the Georgia Corrective Investment and Pilot Expansion Fund


HB 1039, sponsored by Rep. Davis, creates a new economic development fund under the OneGeorgia Authority with eligibility criteria allowing urban counties to qualify but appropriates no funding.


ACCG Position: Evaluating

Status: House First Read

Contact: Keenan Rogers

 

Extend the Sunset Date on a Sales and Use Tax Exemption


HB 1077, sponsored by Rep. Noel Williams, extends the sunset on an existing sales tax exemption on the sale of tickets for qualifying arts performances or events. The current exemption sunsets on Dec. 31, 2027.


ACCG Position: Oppose

Status: Introduced

Contact: Nathan Corbitt

 

Create a Unique Assessment Rate for “Business Enterprise Property”


HR 1047, sponsored by Rep. Dar’shun Kendrick, calls for an amendment to the Georgia Constitution to set a unique property assessment rate for “business enterprise property”, as defined by the bill.



ACCG Position: Evaluating

Status: Introduced

Contact: Nathan Corbitt


Protecting Georgia’s Drinkable Water


HB 1054, sponsored by Rep. Angela Moore, increases fines and penalties on businesses that knowingly expose the public to banned chemicals in drinking water. The Safe Drinking Water and Toxic Enforcement Fund will be established to fund safe drinking water initiatives.


ACCG Position: Evaluating

Status: Introduced

Contact: Joel Truss

 

Enforcing Prohibition on State Indoor Smoking Ban


HB 1040, sponsored by Rep. Michelle Au, prohibits smoking within a 25-foot radius of any state and local government building or enclosed public place and extends the ban to certain previously exempt enclosed workplaces.


ACCG Position: Neutral

Status: Introduced

Contact: Joel Truss

 

Protect Adults with Cognitive Decline


HB 1081, sponsored by Rep. Yasmin Neal, will allow adults with cognitive decline to be considered disabled for purposes of eligibility for public protective services.


ACCG Position: Evaluating

Status: Introduced

Contact: Joel Truss

FY 2026 LMIG Application Deadline Approaching


The deadline for FY 2026 Local Maintenance & Improvement Grant (LMIG) program applications is Feb. 1, 2026. LMIG is a program administered through the Georgia Department of Transportation (GDOT) that provides funding to local governments for local road projects. Grants are processed electronically through GDOT’s GRANTS (LMIG) application system. The GRANTS (LMIG) website provides a link to the LMIG application, an LMIG application tutorial (manual), and the general guidelines. 


Click here to access the GRANTS (LMIG) website and for your GDOT District State Aid Coordinator’s contact information.

Governmental Affairs Team in Action

ACCG's Kaylon Day and Nathan Corbitt celebrate the passage of HB 521 (Deannexation Requests by County Governments) with Henry County Chairwoman Carlotta Harrell (center).

Stay Connected and Engaged!

2026 ACCG Capitol Connection Conference - Housing Deadline is Today

Registration is now open for the 2026 Capitol Connection Conference. Once you register, remember to secure housing accommodations. Today is the final day to receive the discounted rate within the ACCG room block.


The Capitol Connection Conference will be held on March 4-5, 2026, at The American Hotel. This event brings together county and state leaders while the legislature is in session – a critical time in the state's lawmaking process. This year's conference takes place before Crossover Day, when bills must pass out of their chamber of origin to remain active. This timing provides an ideal opportunity to engage with lawmakers and ensure local priorities are heard before major policy decisions are made. Contact your county clerk or designated staff member to register.


Click here for more information.

Legislative Update Live! Replay


Watch the replay of the Legislative Update Live! here. As a reminder, join the ACCG Governmental Affairs team every Friday at 9:00 a.m. during the legislative session. County officials must register for the meeting each week using this link.

Policy Communication Tools


Don't forget about the various communications tools that will help keep you informed and engaged. Click here to read all about them!

ACCG News

News You Can Use - Articles Related to ACCG Policy Issues

Articles covering some of ACCG's major policy issues are found here. Click the hyperlinked title to begin reading.


'Data center tax breaks, energy costs emerge as targets for Georgia lawmakers

AJC Politics - January 22, 2026


Resistance to Data Centers Fuels Flood of Georgia Bills Targeting the Industry

Georgia CEO - January 28, 2026


House Speaker Burns Property Tax Relief Press Conference

Georgia House of Representatives - January 28, 2026

Questions? Email the

ACCG Governmental Affairs Team:

Todd Edwards

Nathan Corbitt

Kaylon Day

Keenan Rogers

Joel Truss

ACCG is YOUR county association. We are here to advance all Georgia county governments. Please feel free to contact a member of the Governmental Affairs team if they can assist in any way.