HR 1114 & HB 1116 Explainer: Property Tax Elimination

Quick Take

There is a key fact that must be mentioned whenever property taxes are discussed in Georgia:

• Property taxes are not paid to the state of Georgia.
• Property taxes are paid to county and city governments and to school boards.

It is very easy for politicians in Atlanta to offer to eliminate taxes when they themselves do not have to deal with the budget shortfalls. The major property tax legislation offered in the 2026 session would have given a massive tax break to the wealthiest Georgians living in the most expensive homes, and it would have caused huge deficits for city and county budgets and school board budgets.

The largest expense for city and county budgets is public safety (Sheriff's office and police departments) and the largest expense for local school boards is teacher salaries. Had this bill passed, it would have defunded the police and public education.

This proposal was irresponsible and would have devastated local services that working Georgians depend on.

Why It Matters

I have heard from constituents all over District 121, in both Clarke and Oconee counties, that property taxes have risen too fast for them to keep up, particularly our seniors and retired community.

Key Facts

HR 1114 & HB 1116:

• Would have ultimately eliminated property taxes for all homeowners on the home they live in, including those who are more than capable of affording taxes
• Would have increased costs for those who rent their homes
• Would require new sales taxes to be used for property tax relief, without accounting for other needs (county operations, road maintenance, school projects)
• Was opposed by the (Republican) Oconee County Board of Commissioners Chairman
• Was opposed by the Oconee County Schools Superintendent
• Was opposed by the (Republican) Mayor of Watkinsville
• Was universally opposed by all elected officials in Athens-Clarke county

My Perspective

I have stated multiple times that I support efforts to reduce property taxes on working families. The legislation proposed during the 2026 session would have gone farther than "reducing" and would have eliminated property taxes entirely.

That would have delivered tens of thousands of dollars every year for the wealthiest Georgians, while raising costs on many working families already living paycheck-to-paycheck and underfunding critical police and public education resources right here in our district. This was a bad proposal that was designed to reward major political donors, not to improve the lives of working Georgia families.

That is why I voted "No".

Some of the rhetoric in favor of the proposed legislation was that seniors in our communities are unable to afford rising property taxes. Both Athens-Clarke and Oconee counties have enacted recent changes to help relieve that burden locally:

• Athens-Clarke county offers a Low-Income Homestead Exemption for those who qualify, including seniors.
• Oconee county recently increased their homestead exemption significantly, with additional automatic increases for seniors at age 65 and 75.