State Rep. Rhonda Burnough has put forward a bill in the Georgia House that would adjust the standards for granting ad valorem tax exemptions on public property located outside municipal boundaries, according to the Georgia State House.
Designated as HB942, the bill was introduced Monday, Jan. 12, during the 2026 regular session of the 158th General Assembly. The measure is titled: ’Ad valorem tax; public property owned by a political subdivision outside of its territorial limits; limit an exemption’.
The following overview is based on the bill text itself and involves some interpretation for clarity.
Essentially, the legislation would place stricter limits on ad valorem tax exemptions for properties owned by a political subdivision when located beyond its own borders. Under the bill, such property must be at least 25% improved with facilities actively serving a public or governmental function, not exceed 300 acres, be situated within a county containing part of the municipality that owns it, or qualify as watershed land with proper designation and use. With the bill’s changes set for Jan. 1, 2027, eligible developed property would qualify for a 60% exemption based on its fair market value.
The bill is also sponsored by Rep. Sandra Scott (Democrat-76th) and Rep. Eric Bell (Democrat-75th).
Burnough holds a BA from Southern University, graduating in 1976.
First elected in 2017, Burnough is a Democrat representing Georgia’s 77th House District, taking over from former state Rep. Darryl Jordan.
Georgia’s legislative process starts when a lawmaker, often prompted by constituents, collaborates with the Office of Legislative Counsel to draft a bill. Following filing with the Clerk of the House or Secretary of the Senate, the bill is read for the first time and directed to committee, where consideration and review occur. If it passes the committee, it moves to the floor for another reading, further debate, and voting. Passage through both chambers is required—sometimes involving a conference committee for differing versions—before reaching the governor, who has six days during the session or up to 40 days after adjournment (Sine Die) to sign, veto, or take no action and allow the bill to become law. The Georgia General Assembly convenes each year for a 40-day legislative session beginning the second Monday in January.
The information in this story was sourced from the Georgia State House. For more details, see the source data here.
