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GA HR1104
GA HR1104Local government; sales and use tax for purpose of providing property tax relief; authorize - CA
summary
Introduced
01/28/2026
01/28/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
A RESOLUTION proposing an amendment to the Constitution so as to provide that the governing authority of any county or consolidated government shall be authorized to impose a sales and use tax in such county or consolidated government for the purpose of providing property tax relief in such county or consolidated government; to provide for conditions and limitations; to provide for legislative findings; to provide for related matters; to provide for the submission of this amendment for ratification or rejection; and for other purposes.
AI Summary
This resolution proposes an amendment to the Georgia Constitution that would allow counties and consolidated governments to implement a local sales and use tax, which is a tax on the purchase and use of goods and services within that jurisdiction. The primary purpose of this optional tax would be to provide property tax relief, meaning it would be used to reduce the amount of ad valorem taxes (taxes based on the assessed value of property) levied on real estate. This tax, if approved by local voters in a referendum, could be imposed at a rate of 1 percent for a maximum of five years, and its proceeds would be used dollar-for-dollar to decrease property taxes. The resolution also notes that this tax would not count towards existing limits on local sales taxes and would not be subject to exemptions for food and beverages, aiming to spread the tax burden more broadly and alleviate pressure on property owners.
Committee Categories
Budget and Finance
Sponsors (6)
John Corbett (R)*,
Robert Dickey (R)*,
Spencer Frye (D)*,
Trey Rhodes (R)*,
Ron Stephens (R)*,
Dale Washburn (R)*,
Last Action
House Second Readers (on 02/02/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/72489 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/240583 |
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