Georgia House Study Committee on Local Government Taxation & Funding

As you may know, the Georgia House Blue-Ribbon Study Committee on Local Government Taxation, Funding and Budgeting was created by House Speaker Jon Burns in April 2026 and is chaired by State Representative Chas Cannon (R-Moultrie). It has been meeting since mid-summer to examine how Georgia's cities and counties raise, manage, and spend public funds.

One of the most consequential discussions involves whether local governments can shift some costs from property taxes to fees.

Since any changes to the state’s property tax structure could have significant impact on how local governments fund services, the Georgia Municipal Association (GMA) and Association County Commissioners of Georgia (ACCG) have asked for several considerations:

• Greater flexibility with sales tax funds: Allow approved SPLOST and T-SPLOST revenue to be used for maintenance and operations associated with approved projects.
• Legal protection for local fees: Clarify the authority to collect fees for services such as stormwater management and fire protection.
• More transportation funding: Increase the share of state motor fuel tax revenue directed to local road grants.
• Lower financing costs: Create a financing mechanism that allows local governments to pool purchases of fire trucks, police vehicles, and other equipment.
• Greater revenue flexibility: Help local governments meet increasing costs for public safety and infrastructure without relying exclusively on property taxes.

The committee is continuing to collect recommendations and expects to publish its findings later this year.

What this means for REALTORS® and property owners

Heading into the 2027 legislative session, the recommendations from this committee are worth watching closely.

The potential implications include:

• Changes to how cities and counties fund public services.
• New or revised local fees that could affect residential and commercial property owners.
• Changes to sales tax allocation and local infrastructure funding.
• Potential efforts to reduce property tax burdens by expanding alternative revenue sources.
• Changes to local government budgeting and financial accountability.

The central concern is ensuring that efforts to reduce property taxes do not simply shift the financial burden to property owners and businesses through new or expanded fees.

The committee has not enacted new funding requirements or adopted a statewide replacement for local property taxes. It is gathering information and considering legislative recommendations for 2027. Its final report could provide an important indication of where Georgia lawmakers intend to take local government taxation and funding next year.