Politics

State legislative leaders back separate tax relief plans

Can a House plan to reduce local property taxes coexist with a Senate plan to eliminate the state income tax?
Georgia House Speaker Jon Burns speaks at a news conference at the House of Representatives at the Capitol in Atlanta on Wednesday, Jan. 7, 2026. (Arvin Temkar/AJC)
Georgia House Speaker Jon Burns speaks at a news conference at the House of Representatives at the Capitol in Atlanta on Wednesday, Jan. 7, 2026. (Arvin Temkar/AJC)

Republicans in the Georgia General Assembly are putting forward competing visions of tax relief ahead of the first day of the Legislative session, which begins Monday.

As part of his focus to address cost of living in the state, Georgia House Speaker Jon Burns called for the elimination of property taxes on primary residences during a news conference on Wednesday.

“Homeownership is one of the bedrocks of the American dream,” said Burns. “For many of the families in our state, because of those property taxes, that dream appears to be unobtainable, and we need to do something about it.”

His proposal would not include rental properties or commercial and business properties. Burns said he would talk with local officials to hear their concerns about how to make up lost revenue if property taxes, which fund local governments and schools, were eliminated. He offered no details Wednesday on how they could replace the revenue.

Burns’ pitch to focus on reducing property taxes comes as the Senate chamber is prioritizing elimination of Georgia’s income tax, which a Senate committee approved earlier Wednesday.

The plan, backed by Lt. Gov. Burt Jones, would eliminate state income tax on the first $50,000 for individual filers and the first $100,000 for married couples filing jointly starting in 2027. It calls for eliminating the individual income tax for everyone by 2032.

To cover the $3 billion first-year cost, the plan would use about $2 billion in budget surplus and $1 billion in savings from borrowing for capital projects instead of paying cash. It relies on eliminating or curtailing unspecified tax breaks to cover the cost in future years.

That could be a tall order. The individual income tax is expected to generate nearly $16 billion this year — about 42% of state revenue.

At his news conference, Burns pledged to work with the Senate on its plan. But he also cast doubt on the Senate’s plan to finance income tax cuts, which includes eliminating 10% of the $30 billion in sales and other tax breaks the state has approved over the years. That won’t plug the hole in state revenues, Burns said.

“I did the simple math on that one,” Burns said. “And I think he said it was $30 billion. I know what 10% of $30 billion is, don’t you? And that’s not $16 (billion).”

The Senate committee passed the proposal on party lines. Republicans praised the measure as a way to put money back in Georgians’ pockets at a time when affordability is a top concern — even as President Donald Trump has railed against the term as a Democratic hoax.

Sen. Blake Tillery, R-Vidalia, the committee’s chair, said the proposal would mean a tax break of more than $2,500 for someone earning $50,000.

“That is real tax relief, and we can accomplish that in the first calendar year under our proposal,” Tillery said.

Democrats have said eliminating the income tax would primarily benefit the wealthy while limiting Georgia’s ability to provide needed educational, health care and other services.

“A person cannot take that tax refund and build a mental health system or improve their schools,” said Sen. Nan Orrock, D-Atlanta, during the committee hearing.

During his remarks before reporters Wednesday, Burns also addressed his other legislative priorities for the coming session:

About the Authors

Michelle Baruchman covers the Georgia House of Representatives and statewide issues. She is a politics news and enterprise reporter covering statewide political stories.

David Wickert writes about the state budget, finance and voting issues. Previously, he covered local government and politics in Gwinnett and Fulton counties. Before moving to Atlanta, he worked at newspapers in Illinois, Tennessee, Virginia and Washington.

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