The 2026 Session in Review: What Passed, What Didn't, and What It Means

The Georgia General Assembly closed the 2026 legislative session in the early morning hours on April 3, and when the dust settled, Georgia's cities were in a better position than most had expected going in.

That outcome wasn't inevitable. Property tax reform dominated the session, and the proposals on the table at various points would have significantly constrained city revenues and eliminated local sales tax options. Neither of those things happened. What emerged instead, Senate Bill 33, represents real change, but change that cities can work with.

A Defining Issue: Property Tax Reform

SB 33 represents a scaled-back approach. Importantly, the final bill does not impose caps on city revenues or budgets and does not reduce or eliminate existing local sales taxes. Those were the two most significant concerns raised by cities throughout the session.

At the same time, the legislation does make real changes to future tax assessment increases. Cities that had previously opted out of the HB 581 floating homestead exemption will now be brought under that framework. This effectively limits the rate of growth in future assessments on homestead property to no more than the rate of inflation.

By bringing all cities and counties into the HB 581 framework, nearly all cities will be eligible to participate in the Floating Local Option Sales Tax (FLOST), pending voter approval as early as November of this year. FLOST provides across-the-board property tax relief. As an alternative, SB 33 authorizes a new Local Homestead Option Sales Tax (LHOST) that prioritizes homestead tax relief. That authorization is subject to local legislation and voter approval, which could not occur until November of 2027.

While SB 33 represents a substantial policy change, it is a considerably improved outcome compared to earlier proposals and reflects a more balanced approach to property tax relief.

Beyond Property Tax

House Bill 651, addressing school zone speed cameras, passed in a more measured form than earlier versions. The bill preserves the use of cameras while adding new guardrails to include updated notice requirements, clearer limitations, and a requirement for voter approval to implement or renew their use. Existing contracts are allowed to continue through their current terms.

House Bill 295, the homelessness enforcement bill, passed in a narrowed form. A late amendment that would have broadly waived sovereign immunity for local governments was removed, and the final version instead allows for more limited legal remedies. While GMA remained opposed to the bill, the removal of the immunity waiver substantially reduced the potential exposure for cities.

Senate Bill 447 updates land disturbance permitting, establishing more defined timelines and procedures for development review. The changes will require some adjustment at the local level but also place greater responsibility on applicants.

At the same time, several bills that would have posed significant challenges for cities did not advance. Notably, legislation that would have restricted municipal annexation authority failed to receive a final vote and is no longer active.

The Road to 2027

The 2026 session underscores a broader reality: the policy decisions made under the Gold Dome have real and immediate consequences for cities.

This year, sustained engagement by city officials and GMA made a measurable difference in the bills that passed and in the ones that didn't. That doesn't happen without strong relationships built over time and a clear focus on protecting the role of cities in Georgia's system of government.

City officials across the state should take pride in the role they played this session. GMA staff will be traveling across the state throughout April for Spring Listening Sessions, and I'd encourage every city to send someone. The conversations we have this month will help shape the agenda we carry into 2027.