A BILL to be entitled an Act to amend Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions and deferral, so as to provide for a state-wide homestead exemption from ad valorem taxes in an amount as determined from the proceeds generated from the collection of certain ad valorem property taxes on data centers; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for contingent repeal; to repeal conflicting laws; and for other purposes.
- Chamber
- House
- Introduced
- Feb 19, 2026
- Last action
- Feb 24, 2026 — House Second Readers
- Session
- 2025_26
- Momentum
- 43 · Moderate