republic-os/legislation/us/states/ga/2025-26/hb-92.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption	A BILL to be entitled an Act to amend Code Section 48-5-44.2 of the Official Code of Georgia Annotated, relating to base year homestead exemption, so as to postpone the date by which local governing authorities are authorized to opt out of such homestead exemption; to provide for related matters; to repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2025_26	HB 92	Georgia HB 92 (2025_26)	bill	LOCAL GOVERNMENT PROPERTY REVENUE AND TAXATION	enacted	Chris Erwin Clint Crowe Dale Washburn Noel Williams, Jr. Shaw Blackmon Trey Kelley	9	23	4	2025-01-16	2025-04-01	openstates	ocd-bill/999a5941-0e79-40ba-98b8-5729ff800eb5	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	08bd879af86401b94a7b8c2151dcd3f7c201d980876817594ffad088719e08d6	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia HB 92 (2025_26) — Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption

A BILL to be entitled an Act to amend Code Section 48-5-44.2 of the Official Code of Georgia Annotated, relating to base year homestead exemption, so as to postpone the date by which local governing authorities are authorized to opt out of such homestead exemption; to provide for related matters; to repeal conflicting laws; and for other purposes.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. HB 92/AP* (committee substitute) — source
2. LC 50 0993/a (committee substitute) — source
3. LC 50 1030S/hs (committee substitute) — source
4. LC 50 1061S/hs (committee substitute) — source
5. LC 50 1125S Fiscal Note (committee substitute) — source
6. LC 50 1125S/RCS (committee substitute) — source
7. LC 50 1125S/rcs (committee substitute) — source
8. Sen Ctee Sub LC 50 1237S (committee substitute) — source
9. Sen Ctee sub LC 50 1164S (committee substitute) — source

Votes

• Senate Vote #278 - 2025-2026 Regular Session — 31–22 (pass) · upper
• House Vote #40 - 2025-2026 Regular Session — 173–1 (pass) · lower
• House Vote #329 - 2025-2026 Regular Session — 165–0 (pass) · lower
• Senate Vote #280 - 2025-2026 Regular Session — 52–2 (pass) · upper

Sponsors

• Chris Erwin — primary (person)
• Clint Crowe — primary (person)
• Dale Washburn — primary (person)
• Noel Williams, Jr. — primary (person)
• Shaw Blackmon — primary (person)
• Trey Kelley — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2025-01-16 House Hopper introduction
• 2025-01-17 House First Readers reading-1
• 2025-01-27 House Second Readers reading-2
• 2025-01-29 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2025-02-04 House Withdrawn, Recommitted referral-committee, withdrawal
• 2025-02-05 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2025-02-18 House Third Readers reading-3
• 2025-02-18 House Passed/Adopted By Substitute passage
• 2025-02-18 House Immediately Transmitted to Senate
• 2025-02-18 Senate Read and Referred referral-committee
• 2025-02-26 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2025-02-27 Senate Read Second Time reading-2
• 2025-02-28 Senate Recommitted referral-committee
• 2025-03-21 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2025-03-25 Senate Engrossed passage
• 2025-03-25 Senate Third Read reading-3
• 2025-03-25 Senate Passed/Adopted By Substitute passage
• 2025-03-25 Senate Transmitted House
• 2025-03-27 House Agreed Senate Amend or Sub
• 2025-04-01 House Sent to Governor executive-receipt
• 2025-04-01 House Date Signed by Governor executive-signature
• 2025-04-01 Act 5 executive-signature
• 2025-04-01 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/999a5941-0e79-40ba-98b8-5729ff800eb5. Confidence: reported (aggregated from official Georgia legislature records).