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GA HB1102
GA HB1102Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes
summary
Introduced
01/29/2026
01/29/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, so as to prohibit the levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends Georgia law to protect certain senior citizens from losing their homes due to unpaid property taxes, known as ad valorem taxes. Specifically, it adds a new section to the Official Code of Georgia Annotated that prohibits the seizure and sale of properties owned by individuals aged 60 or older if they fail to pay their ad valorem taxes. This protection remains in effect until the property is transferred out of the senior citizen's name through means such as selling it, gifting it, eminent domain (condemnation), or passing it to heirs. The bill aims to provide a safeguard for older homeowners, preventing them from being forced out of their homes solely because of delinquent property tax payments, and repeals any existing laws that contradict these new provisions.
Committee Categories
Budget and Finance
Sponsors (6)
Josh Bonner (R)*,
David Clark (R)*,
Gerald Greene (R)*,
Scott Hilton (R)*,
Noelle Kahaian (R)*,
Matt Reeves (R)*,
Last Action
House Second Readers (on 02/03/2026)
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/72618 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/240922 |
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