HB 1105 Georgia House · 2025-2026 Regular Session

Ad valorem tax; education purposes of homesteads of qualified individuals who are 65 years of age or older; provide exemption

Summary
A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax exemptions, so as to provide an exemption from ad valorem taxation for education purposes of homesteads of qualified individuals who are 65 years of age or older; to specify certain terms, conditions, and procedures relating thereto; to provide for applicability; to provide that falsifying information with regard to such exemption shall be unlawful; to provide for penalties; to provide for related matters; to provide for a referendum; to provide for effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.
Bill status introduced 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 29, 2026 Last action Feb 3, 2026
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Total actions
3
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0
Committee
0
Jan 29, 2026
Introduced
House Hopper
lower
6 primary · 0 co-sponsors

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