Lieutenant Governor Burt Jones (R-GA) recently announced the No. 1 priority for the 2026 Legislative Session – property tax reform, which aims to address rising property taxes and the cost of living for all Georgians.
In 2024, the Georgia General Assembly addressed property taxes with Senate Bill (SB) 349, which passed with bipartisan support and a tally of 42-7. However, key elements of that bill are being reconsidered with SB 382, sponsored by Senator Chuck Hufstetler (R-Rome).
SB 382
This legislation would make annual caps on increases in home values mandatory for any jurisdiction that does not already have such a system in place and would eliminate the ability of local governments to opt out of the annual caps, as Georgia law currently allows.
Specifically, SB 382 makes the state-wide base year homestead exemption mandatory for all political subdivisions and repeals a related tax bill requirement. It then amends Article 2B of Chapter 8 of Title 48 of the Official Code of Georgia Annotated relating to special district option sales and use tax.
The bill also removes a condition precedent to the call for a referendum for such a tax and provides for effective dates and applicability. Finally, SB 382 repeals other laws that conflict with its reforms.
Lt. Gov. Burt Jones
Lt. Gov. Burt Jones commented on this bill, explaining that property tax reform has been his priority for the past three years and is an effort to keep the cost of living low for Georgians.
Jones then explained the bill simply, stating that it will limit annual increases in home values for property taxes and require more accountability and transparency in our local taxation procedures.
He then urged the Georgia House to cooperate with the Senate on this legislation, stating, “The Senate passed this same legislation two years ago. I encourage our friends in the House to agree with us this time and prioritize making the property tax process both less confusing and less expensive for Georgia taxpayers.”
Lt. Governor Burt Jones Prioritizes Property Tax Reform
"As part of our ongoing efforts to keep costs low and put more money back in Georgians’ pockets, this legislation will limit increases in home values for property taxes year to year and require more accountability and… pic.twitter.com/mQYEknwLlr
— Lt. Governor Burt Jones (@LtGovJonesGA) January 13, 2026
