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. Click here to view the data.

The data, when released, had not, due to time constraints, been fully vetted. ACCG issued a disclaimer noting that the data may have contained errors or omissions. ACCG recently determined that some of the data, particularly as it relates to cities, is incomplete and/or incorrect. There may also be mitigating factors to consider which are not part of this data set. As such, you should view this draft attempt to determine the impact as the floor, i.e., the minimum cost of what it may cost your county as opposed to the specific impact.

Each county should assume responsibility for reviewing its own data to ensure that it is correct, or that it is corrected, before relying upon it for the purpose of assessing the impact to the county if the provisions of House Bill 1116 become law.  County officials may send any changes in data, or send questions about the data, to accgresearch@accg.org.