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GA SB463

GA SB463
Specialized Land Transactions; business enterprises or business enterprises controlled by natural born persons from owning an interest in more than 500 single-family residential properties; prohibit


summary

Introduced
02/04/2026
In Committee
02/17/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Chapter 3 of Title 44, Chapter 7 of Title 48, and Chapter 1 of Title 33 of the Official Code of Georgia Annotated, relating to regulation of specialized land transactions, income taxes, and general provisions relative to insurance, respectively, so as to prohibit business enterprises or business enterprises controlled by natural born persons from owning an interest in more than 500 single-family residential properties; to prohibit foreign investment vehicles from owning any interest in a single-family residential property to be used as rental property; to provide a private cause of action against a business enterprise that owns an interest in more than 500 single-family residential properties and foreign investment vehicles; to preclude business enterprises owning or possessing an interest in more than 500 single-family residences from claiming certain income tax credits related to such ownership or possession; to revise deductions related to depreciation for single-family residential property owned or possessed by such business enterprises; to provide for the disclosure of information by brokers; to provide an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill, effective January 1, 2027, aims to restrict large-scale ownership of single-family residential properties by certain entities. Specifically, it prohibits "business enterprises" (which include corporations, partnerships, and other private legal entities) from owning more than 500 single-family residences, with an exception for those they construct themselves. Additionally, "foreign investment vehicles" (entities with significant foreign ownership or control) are barred from owning any single-family residence intended for rental use. The bill establishes a legal avenue for individuals to sue violating business enterprises or foreign investment vehicles for damages, potentially up to $100,000 per violation, plus legal costs. It also introduces tax consequences, preventing business enterprises that exceed the 500-residence limit from claiming certain income tax credits and disallowing specific depreciation deductions for those properties. Real estate brokers are required to inform their business enterprise or foreign investment vehicle clients about these new restrictions.

Committee Categories

Business and Industry

Sponsors (19)

Last Action

Senate Read Second Time (on 02/18/2026)

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