Georgia Property Tax Elimination
IF PROPERTY TAX GOES TO ZERO, WHERE DOES THE MONEY COME FROM?
This page keeps the math simple: how much revenue property taxes provide today, how much sales taxes would need to replace, and the gap if sales taxes do not fully cover it.
Bill reference
HR 1114 (2025-2026)
Summary: proposes a constitutional amendment to remove the cap on benefits granted pursuant to the Homeowner's Incentive Adjustment clause.
Property tax revenue (local)
$17B
Calendar-year local collections (baseline).
Property tax share of major taxes
34.2%
Share of property + income + sales taxes (state+local).
Sales tax increase needed to replace
7.01%
Percent points on top of current combined state + local rate.
Replacement math
How much does sales tax replace?
Move the slider to test a proposed sales tax increase. The gap shows how much revenue is still missing.
Planned sales tax increase
7.01%
Current combined rate: 7.5% → Proposed total rate: 14.5%
0%15%
Estimated sales tax replacement
$17B
Based on taxable sales base derived from current collections.
Remaining gap (missing)
$0
Surplus of $7M if over-replaced.
Education + Healthcare
How much of state revenue goes to education + healthcare?
Using the FY2026 state funds revenue estimate as the denominator, education + community health account for:
50.8%
This is a state-funds framing and does not include local school funding or federal pass-throughs.
The big question
If sales taxes do not fully replace property taxes, where does the money come from?
Georgia would need to find replacement revenue, reduce services, or shift costs elsewhere. This page shows the size of that decision.
A tax shift is not a tax cut. This is irresponsible.
Related pages
Caveat: Property tax baselines are calendar-year 2023 (Census), while income/sales tax baselines are FY2024 (DOR). This mismatch is unavoidable with available sources and is disclosed here.