2025-2026 Regular Session
SB382
Ad Valorem Taxation; make the state-wide base year homestead exemption mandatory for all political subdivisions
A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to make the state-wide base year homestead exemption mandatory for all political subdivisions; to repeal a related tax bill requirement; to make conforming changes; to amend Article 2B of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to special district option sales and use tax, so as to remove a condition precedent to the call for a referendum for such tax; to provide for effective dates and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
Legislative progress
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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.
Recorded floor votes
3 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.
February 3, 2026 · Senate
Motion To Engross: Senate Vote #511
Passed
31 yea–22 nay · 1 absent
February 3, 2026 · Senate
Passage By Substitute: Senate Vote #513
Passed ⭐ Substantive final action
31 yea–19 nay · 3 not voting · 1 absent
February 3, 2026 · Senate
Motion To Immediately Transmit: Senate Vote #514
Passed
30 yea–20 nay · 3 not voting · 1 absent
Committee referrals
February 4, 2026 · House
Ways and Means
January 13, 2026 · Senate
Finance
Instrument history
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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.
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House House Committee Favorably Reported By Substitute
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House House Withdrawn, Recommitted
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House House Committee Favorably Reported By Substitute
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House House Second Readers
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House House First Readers
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Senate Senate Passed/Adopted By Substitute
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Senate Senate Third Read
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Senate Senate Engrossed
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Senate Senate Read Second Time
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Senate Senate Committee Favorably Reported By Substitute
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Senate Senate Read and Referred
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Senate Senate Hopper