The most consequential new laws in Georgia right now include a lower flat income tax rate of 5.19% for 2026, a voter-approved constitutional cap on how fast a primary home’s taxable value can rise, expanded cash-bail requirements, a new criminal offense for squatters, doubled paid parental leave for state employees, and a voucher-style scholarship for students in the lowest-performing public schools. Most of these came out of the 2024 legislative session, with additional acts from 2025 and 2026 rolling out on their own timelines.
When Georgia Laws Take Effect
The Georgia General Assembly meets each January for a session capped at 40 legislative days. Once both chambers pass a bill, the governor has 40 days after adjournment to sign or veto; anything not acted on becomes law automatically.1Georgia Recorder. End of 2026 Legislative Session Kicks Off Bill Signing Season in Georgia
The default effective date is July 1, the start of the state fiscal year. Tax changes often carry a January 1 date instead, some bills take effect the moment the governor signs, and a few include delayed or contingent triggers. The enrolled version of any bill lists its own effective date, and that is the version to check.
Income Tax Rate at 5.19% for 2026
House Bill 1015 from the 2024 session set Georgia’s individual income tax at 5.39% starting January 1, 2024, and built in automatic 0.10-percentage-point reductions each year until the rate reaches 4.99%. The cuts can be paused if state revenue misses certain benchmarks, but the schedule has held so far.2Office of the Governor of Georgia. Georgia House Bill 1015 – Income Tax Rate Reduction
For tax year 2026, the rate is 5.19%.3Georgia Department of Revenue. Important Tax Updates Georgia now uses a flat structure, so that single rate applies to all taxable income on your state return. If reductions continue on schedule, the rate will reach 4.99% by 2028.
Higher Dependent Exemption
House Bill 1021 raised the state’s dependent exemption from $3,000 to $4,000 per dependent. It is a deduction from taxable income rather than a credit, so the tax savings work out to roughly $54 per dependent at the current rate.4Office of the Governor of Georgia. Georgia House Bill 1021 Qualifying children and elderly parents who meet the dependency rules on your state return both count.
Property Tax Assessment Cap for Homesteads
House Resolution 1022 sent a constitutional amendment to the November 2024 ballot allowing a statewide cap on annual growth in the assessed value of a primary residence. Voters approved it with about 63% support.5Ballotpedia. Georgia Amendment 1, Local Option Homestead Property Tax Exemption Amendment (2024)
The amendment authorizes the General Assembly to create a uniform homestead exemption limiting yearly assessment increases. Cities, counties, and school systems that already run their own homestead exemptions may be excluded, and any jurisdiction can opt out through a defined process. What appears on your tax bill depends on the implementing legislation that sets the formula and the opt-out steps. Homeowners will not see the cap reflected on assessments until that implementing law is in force.
Expanded Cash Bail Requirements
Senate Bill 63 expanded the list of offenses that require a cash or property bond before release. Previously the mandatory cash-bail list centered on serious felonies. The new law adds dozens more offenses, most of them misdemeanors, including failure to appear for a traffic offense and marijuana possession.
The same law restricts charitable bail organizations from posting bond for more than three people a year unless the group registers and meets the licensing standards for professional bail bondsmen. That provision drew a federal lawsuit alleging it effectively ends charitable bail for low-income defendants. The restriction remains in effect as the litigation continues.
Georgia Squatter Reform Act
House Bill 1017, the Georgia Squatter Reform Act, created a criminal trespass offense for unauthorized occupants of residential property. Before the law, owners generally had to run a full civil eviction, sometimes stretching weeks or months. Officers can now issue citations and remove people who cannot produce a valid lease or rental agreement.6Georgia General Assembly. Georgia House Bill 1017
A conviction carries a fine of up to $5,000, up to 12 months in jail, or both. The offense is a misdemeanor of a high and aggravated nature given those maximum penalties.6Georgia General Assembly. Georgia House Bill 1017 Disputes over whether an occupant actually has a right to be on the property go through magistrate court rather than the slower superior court eviction process.
Election and Voter Roll Changes
Senate Bill 189 reworked several parts of Georgia election law. On voter rolls, it lays out procedures for citizens to challenge another person’s registration using public records such as homestead exemptions claimed in another state or death records. Local election boards must process challenges and remove ineligible registrations within a set window before an upcoming election. The law permits removals up to 45 days before an election, tighter than the 90-day federal cutoff under the National Voter Registration Act, and that gap has drawn legal scrutiny.
SB 189 also opened ballot access for presidential candidates from minor parties that have qualified in at least 20 other states or territories, letting them place electors on the Georgia ballot without collecting additional Georgia petition signatures.7Georgia Secretary of State. Notice Regarding Ballot Access for Presidential Electors Under SB 189 The law added a visible watermark requirement on all paper ballots, in-person and absentee, so election workers can quickly verify authenticity during counting and audits.
Doubled Paid Parental Leave for State Employees
House Bill 1010 doubled paid parental leave for state government employees and public school staff from 120 to 240 hours, equal to six 40-hour weeks. The leave covers the birth of a child, adoption of a minor, or foster placement of a minor.8Office of the Governor of Georgia. Georgia House Bill 1010
The 240-hour cap applies per rolling 12-month period no matter how many qualifying events occur in that window, and eligible workers must meet the state’s service requirements. Private-sector employees in Georgia are not covered. Federal law under the Family and Medical Leave Act provides up to 12 weeks of unpaid, job-protected leave for eligible workers at larger employers, but Georgia has no state-mandated paid leave for private employers.9U.S. Department of Labor. Family and Medical Leave Act
Certificate of Need Rollback
House Bill 1339 loosened Georgia’s Certificate of Need rules, which have required state approval before healthcare providers build new facilities or expand services. The law exempts birthing centers, perinatal services at rural hospitals serving Medicaid patients, and psychiatric and substance abuse treatment facilities.10Lieutenant Governor of Georgia. Lt Governor Burt Jones on Certificate of Need Reform Bill Signing
Existing hospitals can make unlimited capital expenditures on their primary campus for operating rooms and procedure rooms without triggering a CON review, though adding inpatient beds still requires approval. Hospitals in the same system can transfer existing beds between campuses within 15 miles of each other. For rural areas, the law allows new acute care hospitals that commit to teaching status or a trauma center designation within 36 months.11Georgia Department of Community Health. Certificate of Need
Georgia Promise Scholarship
Senate Bill 233 created the Georgia Promise Scholarship, a voucher-style program providing up to $6,500 per year in public funds toward private school tuition or other approved educational expenses such as tutoring and textbooks.12Georgia Student Finance Commission. New Georgia Promise Scholarship Application Launches March 1 Eligibility is aimed at students enrolled in public schools that rank in the bottom 25% by performance ratings from the Governor’s Office of Student Achievement.13The Governor’s Office of Student Achievement. Georgia Promise Scholarship (SB233)
Funds sit in a state-authorized account, and spending is limited to approved educational services. The Georgia Education Savings Authority runs the program. Applications opened in March 2025, and the first funding round is already flowing for the current school year.
Social Media Age Verification on Hold
Senate Bill 351 would have required social media companies to get parental permission before allowing minors to create accounts, along with age verification for websites carrying content deemed harmful to minors. It was set to take effect July 1, 2025. A federal judge in the Northern District of Georgia issued a preliminary injunction before the start date, granting relief in a challenge from the tech industry trade group NetChoice. The law remains on the books but is not being enforced while litigation continues.
Highlights From the 2025 and 2026 Sessions
The 2025 session produced bills covering electronic driver’s license presentation (HB 296), restrictions on foreign ownership of agricultural land (HB 358), and a requirement that certain residential landlords keep in-state staff for tenant communications (HB 399).14Office of the Governor of Georgia. 2025 Signed Legislation
The 2026 session added several named acts now signed, most taking effect July 1, 2026. They include the Georgia Consumer Privacy Protection Act (SB 111), the Georgia Property Owners’ Bill of Rights Act (SB 406), the Putting Georgia’s Patients First Act (SB 220), the Georgia Insurance Affordability and Claims Integrity Act (HB 1344), the Foreign Funding Transparency and Accountability Act (HB 1379), the Family Justice Center Act (HB 1283), and the Education and Workforce Strategy Act (HB 1302).15Office of the Governor of Georgia. 2026 Signed Legislation Full bill text is posted on the Georgia General Assembly’s website as implementing details firm up.