Georgia Lawmakers Launch Comprehensive Review of Local Property Taxes

Georgia lawmakers have begun a broad review of the state's property tax system that could shape local government finance and property taxation for years to come. The Georgia House Blue-Ribbon Study Committee on Local Government Taxation, Funding and Budgeting held its first meeting on July 22 in Cartersville and will continue meeting throughout the summer and fall before making recommendations for the 2027 legislative session.

The study committee was established by House Speaker Jon Burns as part of the Georgia House's 2026 interim study process. Its recommendations are expected to influence legislation considered during the 2027 General Assembly.

Because property taxes remain the primary source of funding for many local governments and school systems, any changes recommended by the committee could have significant implications for local budgets, economic development, and both residential and commercial property owners.

Among the committee's top priorities is evaluating ways to limit annual increases in property tax assessments by tying valuation growth to inflation. Lawmakers are also examining Georgia's property tax incentives for large-scale data center developments, including whether existing exemptions continue to provide the appropriate balance between economic development and local tax revenues.

Another proposal receiving significant attention would allow local voters to decide whether to adopt a one-cent local option sales tax to offset homestead property taxes. Supporters argue the approach could provide property tax relief by shifting a portion of the tax burden to retail sales. At the same time, opponents caution that the impact would vary from community to community depending on local sales tax collections.

The next meeting of the study committee will be held on Wednesday, August 19th at 9:00 a.m. in room 606 of the Coverdale Office Building in Atlanta.