Georgia lawmakers have introduced one of the most sweeping property tax reform proposals in the state’s history, aiming to eliminate local homestead property taxes for homeowners by 2032. Led by House Speaker Jon Burns, the plan promises significant relief for primary residence owners but raises serious concerns about funding for schools and local governments.
The proposal would require a constitutional amendment, voter approval, and major shifts in how counties, cities, and school districts generate revenue. As similar movements gain traction nationwide, Georgia’s plan has quickly become a focal point of political and economic debate.
Key Highlights on Georgia’s Proposed Homeowner Property Tax Elimination Plan
- Georgia House Republicans propose ending property taxes on primary residences by 2032
- The plan could remove over $5 billion in annual revenue for schools and local governments
- Local bodies may turn to higher sales taxes, service fees, or assessments to compensate
- The proposal requires a constitutional amendment and voter approval in November
- Lawmakers say renters and non-homestead property owners would be protected through revenue caps
- Democrats warn the plan could lead to cost-shifting and service reductions
What the Georgia Homestead Tax Proposal Includes
House Republicans formally unveiled the proposal at a press conference, positioning it as a historic effort to make homeownership more affordable. Under the plan, homeowners would gradually see their homestead exemption increase each year until local property taxes on primary residences are fully eliminated by 2032.
The enabling legislation, known as the Georgia Home Ownership and Market Equalization Act (HOME Act), is expected to be filed following the introduction of House Resolution 1114. The resolution sets the stage for placing a constitutional amendment before voters.
According to Burns, the initiative focuses on affordability at the household level, arguing that protecting one’s home should not be a partisan issue.
Revenue Impact and Financial Concerns for Local Governments
The proposal carries a significant financial impact. Estimates from the Association County Commissioners of Georgia indicate that counties and cities would need to replace more than $2 billion, while school districts would need to offset over $3 billion, totaling at least $5 billion in lost revenue.
To address this gap, the plan allows:
- Counties and cities to levy sales taxes up to 3%
- School systems to levy sales taxes up to 2%
- Repurposing of existing local sales taxes
- Use of assessments or one-time fees for services such as fire rescue, stormwater management, trash collection, and capital projects
Lawmakers emphasized that these assessments are not being labeled as taxes, although questions remain about enforcement and penalties for nonpayment.
Protection Measures for Renters and Non-Homestead Property Owners
Republican state Rep. Shaw Blackmon, the lead sponsor of the resolution, said lawmakers were careful to avoid shifting the burden onto renters and non-homeowners.
The proposal would cap annual revenue growth on properties not covered by the homestead exemption at 3%, including commercial and multifamily properties. Blackmon said this cap is designed to prevent excessive increases that could otherwise be passed down to renters.
The Role of Voters and Constitutional Requirements
The plan cannot take effect without voter approval. House Resolution 1114 requires a two-thirds majority in both the House and Senate before the proposal can be placed on the ballot.
If approved by lawmakers, voters will be asked whether the Georgia Constitution should be amended to exempt homestead properties from ad valorem taxation by counties, cities, schools, and local school systems.
Burns expressed confidence that the measure would resonate broadly with voters, describing home protection as a shared concern across party lines.
How This Fits Into Georgia’s Recent Tax Policy History
Georgia voters previously approved a statewide homestead tax exemption in November 2024 through House Bill 581. That measure capped annual property tax increases by tying assessments to the consumer price index.
However, participation was uneven. Roughly two-thirds of school districts, a third of counties, and a quarter of cities opted out due to revenue concerns, according to research from Georgia State University’s Center for State and Local Finance. In April 2025, legislation signed by Governor Brian Kemp allowed local governments to reverse their opt-out decisions.
The new proposal goes significantly further by aiming to eliminate homeowner property taxes entirely.
Senate Republicans and Parallel Property Tax Proposals
At the same time, Senate Republicans are advancing their own approach to tax relief. Senate Bill 382 would impose statewide limits on rising home values and prevent local governments from opting out of those caps.
Supporters argue this approach protects homeowners from steep increases, while critics say it restricts local fiscal flexibility.
Senate Republicans are also considering a separate plan to eliminate Georgia’s state personal income tax by 2032, adding another layer to the broader tax debate.
National Context: Georgia Joins a Wider Property Tax Revolt
Georgia’s proposal aligns with a broader national trend. Republican leaders in states such as Florida, Texas, North Dakota, and Iowa are pushing various measures to reduce or eliminate property taxes for homeowners.
Some states, like North Dakota, are using surplus revenues to subsidize tax relief, while others are debating shifts toward sales taxes or state-funded offsets. Experts caution that full elimination of homeowner property taxes could strain education systems and local services if replacement revenue falls short.
A Defining Moment for Georgia’s Tax Future
Georgia’s push to eliminate homeowner property taxes represents one of the most ambitious tax reform efforts the state has seen in decades. Supporters frame the plan as long-overdue relief for homeowners facing rising property values, while critics warn it could reshape how schools and local governments are funded.
With constitutional hurdles, bipartisan negotiations, and voter approval still ahead, the proposal sets the stage for a defining debate over affordability, fairness, and fiscal responsibility in Georgia’s future.
FAQs on Georgia’s Plan to Eliminate Homeowner Property Taxes by 2032
1. What is Georgia’s proposed homeowner property tax plan?
Georgia House Republicans propose gradually eliminating property taxes on primary residences, fully ending local homestead property taxes statewide by 2032.
2. Who introduced the plan to eliminate homeowner property taxes in Georgia?
The proposal is led by Georgia House Speaker Jon Burns, with Representative Shaw Blackmon sponsoring the resolution and related legislation.
3. Will renters and non-homestead properties be affected by this tax plan?
No. Rental, commercial, and non-homestead properties will remain taxable, with a proposed 3% annual cap on revenue growth to protect renters.
4. How will schools and local governments replace lost property tax revenue?
Local governments and schools may increase or repurpose sales taxes and use service assessments or fees to offset billions in lost property tax revenue.
5. Does eliminating homeowner property taxes require voter approval in Georgia?
Yes. The plan requires a constitutional amendment, needing a two-thirds legislative vote and final approval by Georgia voters in November.
