2026 Property Tax Reform: HR 1114 and HB 1116 Resources

Staff contact: ACCG Deputy Director Clint Mueller (cmueller@accg.org)

 

Property tax reform legislation of the 2026 session was introduced by the Georgia House of Representatives on Jan. 29, 2026. The HOME Act, constitutional amendment HR 1114 and its companion bill, HB 1116, significantly reduce property taxes on homestead properties. Resources such as summaries outlining county implications and a webinar discussing details of the legislation are included below.

Resources

 

Property Tax Data

ACCG released draft property tax data to assist counties in estimating how much sales tax would be needed to offset revenue lost due to a 100% exemption of homestead property taxes. The analysis also includes data from cities and school systems throughout the state. This data is being provided for illustrative purposes and should not be relied upon solely to determine the amount of sales tax needed. The data has not been fully vetted and may contain errors or omissions. It is very important that counties review the data along with their tax commissioner and tax assessor to ensure that it is correct. County officials should send any changes or questions about the data to accgresearch@accg.org. Click here to view the data.