The Georgia House of Representatives on Tuesday turned back a sweeping property tax overhaul that would have dramatically changed how homeowners are taxed across the state. The proposed constitutional amendment fell short of the two-thirds vote needed to send the question to the ballot, leaving the broader Republican plan in limbo for now.
What lawmakers proposed
Republican leaders rolled out the package as the Georgia HOME Act, a multi-part plan to phase out property taxes on primary residences by 2032 while giving local governments new tools to claw back lost revenue. House Resolution 1114 was filed as the constitutional vehicle, with companion bills designed to spell out the mechanics of sales tax repurposing, assessment changes and state grants. As outlined by the Georgia House GOP, the blueprint called for doubling the state homestead exemption every other year and offering local governments an optional sales tax route to replace some of the lost property tax dollars.
How supporters pitched it
Supporters framed the overhaul as a direct response to soaring assessments that have driven property tax bills higher and squeezed many homeowners. "This year, the House is not taking our eyes off of what Georgians across the state have told us matters most," Speaker Jon Burns said in the House GOP release. Backers argued the gradual phase-in and the new grant programs were designed to soften the financial blow for local governments while still giving families noticeable relief, according to the Georgia House GOP.
Why opponents balked
Critics countered that the plan would gut the primary revenue stream for schools, counties and cities and could force cuts to basic services. "The math’s just not mathing. It does not add up," House Minority Leader Carolyn Hugley said, as opponents warned the measure would pull billions out of local budgets. The resolution failed on a 99–73 vote, leaving it short of the supermajority needed to change the state constitution, as reported by the AJC.
Next steps in the process
Because the proposal involved a constitutional amendment, it needed a two-thirds vote in the House and would have required voter approval statewide if it had cleared the full Legislature. Companion statutory measures, including the Homeownership Opportunity and Market Equalization Act (filed as HB1116), were drafted as the tools to turn the sales tax and grant concepts into actual law, according to the Georgia General Assembly bill page.
Local consequences
Local officials warned that swapping out relatively stable property tax dollars for sales taxes, fees or special assessments could shift more of the burden onto shoppers and commercial property owners and make long-term budgeting tougher. Lawmakers had already signed off on an amended fiscal 2026 budget that includes more than $2 billion in income and property tax relief, underscoring how high the tax-cut stakes are this session, per the AJC.
For now, the idea is stalled but not dead: supporters insist homeowners need relief quickly, opponents argue the package is moving too fast, and the clash is expected to continue on the House floor this week. Watch for action on the companion bills and committee hearings that will decide whether the push for a homestead tax overhaul gets a second wind.
