Dear Editor,
As Georgia’s legislature considers House Bill 1116, the “Homeownership Opportunity and Market Equalization Act of 2026,” it’s vital that everyday Georgians understand what this bill really proposes and how it could affect our communities.
At first glance, HB 1116 sounds appealing because it aims to expand and eventually eliminate homestead property taxes, the tax most homeowners pay on their primary residence. Under the bill, the homestead exemption would increase significantly over time, with the long-term goal of phasing out property taxes on homeowners’ primary residences. The legislation also includes procedural changes to tax assessments and local government budgeting.
Why does this matter? In Georgia, property taxes are a major source of funding for local services we all depend on, including public education, roads, law enforcement, fire protection, and local infrastructure. Counties and school districts currently receive billions of dollars each year from property tax revenue.
Because those revenues would decline under HB 1116, local governments would be forced to seek revenue elsewhere. Proponents have floated options such as raising local sales taxes or allowing fee increases; however, those alternatives tend to be regressive, meaning lower- and middle-income residents end up paying a larger share of their income compared to affluent households. Even modest sales tax increases hit families hardest when they are buying everyday necessities.
There are several reasons why this bill could do more harm than good: Cuts to essential services: Property tax revenue supports K-12 schools, public safety, roads, courts, and health services. Reducing that revenue without a reliable replacement could mean program cuts or deteriorating services that residents rely on every day.
Uncertain revenue replacement: The bill suggests local governments could use local sales taxes to fill funding gaps, but sales tax revenue fluctuates with the economy and consumer behavior. In a recession, sales taxes can plunge precisely when government services are most needed.
Increased tax burden on families: Shifting the tax burden from property taxes to consumption or fees could disproportionately affect low- and moderate-income Georgians, who spend a greater portion of their income on taxable goods and services.
Impact on local control: HB 1116 also includes provisions requiring voter approval for certain local tax and budget decisions, potentially complicating how cities and counties respond to local needs.
While the idea of lowering taxes for homeowners is attractive, in reality, eliminating property taxes without a sound plan to replace the revenue will leave communities with fewer resources for schools, safety, and essential services. Our local leaders must be cautious in supporting legislation that promises tax relief at the expense of the very services that make Georgia a desirable place to live.
Sincerely, Melanie Miller, White Plains