Georgia · 2025-2026 Regular Session · Bill
SB 382: Ad Valorem Taxation; make the state-wide base year homestead exemption mandatory for all political subdivisions
Passed one chamber Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 382 is a bill introduced in the Georgia Senate on January 12, 2026. According to its official title, it concerns: Ad Valorem Taxation; make the state-wide base year homestead exemption mandatory for all political subdivisions. Primary sponsor: Chuck Hufstetler (Republican), John Albers (Republican), Larry Walker (Republican), Jason Anavitarte (Republican), Bo Hatchett (Republican), Randy Robertson (Republican), Shawn Still (Republican), Clint Dixon (Republican), Carden Summers (Republican), Billy Hickman (Republican), Ben Watson (Republican), Kay Kirkpatrick (Republican), Jason T. Dickerson, Mike Hodges (Republican), Chuck Payne (Republican), Drew Echols (Republican), Brian Strickland (Republican), Rick Williams (Republican), Sam Watson (Republican), Matt Brass (Republican), Lee Anderson (Republican), Marty Harbin (Republican), Greg Dolezal (Republican), Steve Gooch (Republican), Blake Tillery (Republican). Most recent recorded action (March 27, 2026): House Committee Favorably Reported By Substitute.
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 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.
Sponsors
Sponsors by party (alphabetical): Republican 24
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Chuck Hufstetler | Primary sponsor | Republican | Senate | 52 |
| John Albers | Primary sponsor | Republican | Senate | 56 |
| Larry Walker | Primary sponsor | Republican | Senate | 20 |
| Jason Anavitarte | Primary sponsor | Republican | Senate | 31 |
| Bo Hatchett | Primary sponsor | Republican | Senate | 50 |
| Randy Robertson | Primary sponsor | Republican | Senate | 29 |
| Shawn Still | Primary sponsor | Republican | Senate | 48 |
| Clint Dixon | Primary sponsor | Republican | Senate | 45 |
| Carden Summers | Primary sponsor | Republican | Senate | 13 |
| Billy Hickman | Primary sponsor | Republican | Senate | 4 |
| Ben Watson | Primary sponsor | Republican | Senate | 1 |
| Kay Kirkpatrick | Primary sponsor | Republican | Senate | 32 |
| Jason T. Dickerson | Primary sponsor | Not applicable (committee) | — | — |
| Mike Hodges | Primary sponsor | Republican | Senate | 3 |
| Chuck Payne | Primary sponsor | Republican | Senate | 54 |
| Drew Echols | Primary sponsor | Republican | Senate | 49 |
| Brian Strickland | Primary sponsor | Republican | Senate | 42 |
| Rick Williams | Primary sponsor | Republican | Senate | 25 |
| Sam Watson | Primary sponsor | Republican | Senate | 11 |
| Matt Brass | Primary sponsor | Republican | Senate | 6 |
| Lee Anderson | Primary sponsor | Republican | Senate | 24 |
| Marty Harbin | Primary sponsor | Republican | Senate | 16 |
| Greg Dolezal | Primary sponsor | Republican | Senate | 27 |
| Steve Gooch | Primary sponsor | Republican | Senate | 51 |
| Blake Tillery | Primary sponsor | Republican | Senate | 19 |
“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 Committee Favorably Reported By Substitute
- House Withdrawn, Recommitted
- House Committee Favorably Reported By Substitute
- House Second Readers
- House First Readers
- Senate Passed/Adopted By Substitute
- Senate Third Read
- Senate Engrossed
- Senate Read Second Time
- Senate Committee Favorably Reported By Substitute
- Senate Read and Referred
- Senate Hopper