Georgia · 2025-2026 Regular Session · Bill
HB 1228: Ad valorem tax; assessment of real property purchased or acquired by certain business enterprises at 100 percent of its fair market value; provide
Introduced Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 1228 is a bill introduced in the Georgia House on February 5, 2026. According to its official title, it concerns: Ad valorem tax; assessment of real property purchased or acquired by certain business enterprises at 100 percent of its fair market value; provide. Primary sponsor: Derrick McCollum (Republican), Mary Margaret Oliver (Democratic), Phil Olaleye (Democratic), Esther Panitch (Democratic), Joseph Gullett (Republican), Chuck Efstration (Republican). Most recent recorded action (February 9, 2026): House Second Readers.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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 provide for the assessment of real property purchased or acquired by certain business enterprises at 100 percent of its fair market value; to require that proceeds from taxation of such property be used to reduce the ad valorem tax bill on homesteads in the same tax jurisdiction as such property; to provide for penalties; to provide for certification of ownership; to provide for forms and applications; to provide for definitions; to provide for contingent effectiveness and automatic repeal; to provide for related matters; to repeal conflicting laws; and for other purposes.
Sponsors
Sponsors by party (alphabetical): Democratic 3 · Republican 3
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Derrick McCollum | Primary sponsor | Republican | House | 30 |
| Mary Margaret Oliver | Primary sponsor | Democratic | House | 84 |
| Phil Olaleye | Primary sponsor | Democratic | House | 59 |
| Esther Panitch | Primary sponsor | Democratic | House | 51 |
| Joseph Gullett | Primary sponsor | Republican | House | 19 |
| Chuck Efstration | Primary sponsor | Republican | House | 104 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- House Second Readers
- House First Readers
- House Hopper