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Bill

HB 1102

Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes

2025-2026 Regular Session Introduced by Josh Bonner and 5 co-sponsors

Georgia bill prohibits tax liens and sales on properties owned by qualifying seniors for unpaid property taxes, exempting them from standard enforcement while potentially reducing local government revenue.

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Bill Summary · HB 1102

Legislative bill overview

HB 1102 would prohibit Georgia counties from levying liens on or conducting tax sales of properties owned by certain senior citizens who fail to pay ad valorem (property) taxes. The bill creates a protected class of property owners based on age and financial status, shielding them from standard tax collection enforcement mechanisms that apply to other taxpayers.

Why is this important

Property tax enforcement is a primary funding mechanism for local schools, infrastructure, and services in Georgia. This bill would exempt a portion of the population from these obligations, potentially shifting the tax burden to other property owners or reducing local government revenue. It also raises questions about fairness in how tax obligations are applied across different demographic groups and the financial sustainability of local services.

Potential points of contention

  • Revenue impact: Counties lose a collection tool for unpaid taxes, potentially reducing funding for schools, roads, and emergency services that depend on property tax revenue
  • Fairness and equity: Exempting seniors from tax enforcement while other citizens face liens and property sales raises questions about equal treatment under the law and intergenerational equity
  • Scope definition: The bill's language regarding "certain senior citizens" requires clear criteria—income thresholds, age requirements, and homestead status determinations could be administratively complex and potentially subject to legal challenge
  • Unintended consequences: Without enforcement mechanisms, some property owners may deprioritize tax payments, and counties may need alternative revenue sources or service reductions

Compiled from official sources — confirm details with the bill’s official record.

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