Georgia House Ways and Means advances Habitat materials exemption and a package of tax measures

The Georgia House Ways and Means Committee on March 7 approved a slate of bills affecting local finance and tax rules, advancing measures supporters said would spur infrastructure investment and homeownership.

The committee passed HB 317, a mechanism modeled on neighboring states that would allow private revenue-bond financing for infrastructure in areas that otherwise cannot afford it. Chairman Stevens (S8), who presented the bill, described it as a tool for rural areas in which landowners accept liens with full disclosure so municipalities can install costly infrastructure.

Supporters said the bonds would be structured case by case and subject to local approval. "The landowners know this going in," Stevens told the committee, adding that turning assets such as streets or drainage to counties is a typical end point.

A motion to pass HB 317 carried on voice vote. The committee similarly approved the accompanying resolution, HR 192.

The committee also advanced HB 11-32, a bill authorizing a construction-materials tax exemption tailored to Habitat for Humanity. Representative Franklin (S2), who sponsored the measure, said the exemption would cover only materials (not tools or labor), would carry a five-year sunset and would save roughly $7,000 per unit. "It's a big savings for them obviously," Franklin said, describing a per-unit state/local tax break that he said would enable Habitat affiliates to build more homes.

Representatives and witnesses described the program as narrowly targeted and intentionally limited to increase the bill's chance of passage. Members pressed for guardrails against speculative resale; Franklin said the bill requires successor buyers to meet Habitat qualifications and that Habitat typically holds the note to limit flipping.

After discussion, the committee approved HB 11-32 on a voice vote.

Lawmakers also passed HB 12-85, which would allow counties that levy a local-option sales tax to adopt an enhanced homestead option sales tax instead of, or in place of, the homestead ad valorem tax, if the county chooses. The bill’s author told members it would be permissive for counties and not placed on the ballot.

Finally, the committee approved an IRC-conformity bill (HB 13-70) that includes state exemptions of $2,500 on overtime income and $2,500 on tips for tax years 2026–2028. Representative Carson (S13) said the change was intended to provide targeted relief to tipped and overtime workers while limiting the revenue impact compared with broader language considered earlier.

What’s next: All approved bills will move to the next committee or floor-stage steps required by House rules; sponsors said some measures had been vetted in subcommittees last year and were positioned for further action.

Votes at a glance: HB 317 — motion made and passed by voice vote; HR 192 — passed by voice vote; HB 11-32 — passed by voice vote; HB 12-85 — passed by voice vote; HB 13-70 — passed by voice vote.

Reporting note: Quotations and attributions are drawn from committee proceedings; speakers are identified by names or roles as stated during the hearing.