Georgia 2025-2026 Regular Session

Georgia Senate Bill SB87

Introduced
2/4/25  

Caption

Levy and Sale of Property; exemption of the full value of a debtor's primary residence from levy and sale; provide

Summary

SB 87 would substantially expand Georgia’s property exemption laws by protecting the full value of a debtor’s primary residence from levy and sale under state law, subject to existing exceptions such as taxes, purchase-money claims, labor, materials, and removal of encumbrances. The bill also amends Georgia’s bankruptcy exemption provisions so that a natural person debtor may exempt the full value of a primary residence for bankruptcy purposes, while preserving and restating a broader list of exempt assets such as retirement benefits, Social Security, unemployment benefits, veterans’ benefits, certain insurance proceeds, health savings accounts, tools of the trade, vehicles, household goods, and personal injury recoveries. In addition to the homestead change, the bill updates related bankruptcy procedures and lien-release rules. It provides that Georgia domiciliaries may not use the federal bankruptcy exemption scheme in 11 U.S.C. 522(d), and it adds a process for filing an affidavit of lien release after bankruptcy so judgment liens can be cancelled on exempt property or property revested in the debtor, as well as on property acquired after the bankruptcy filing. The act would take effect July 1, 2025, and would repeal conflicting laws. The overall sentiment reflected in the available record is neutral to supportive, though the bill has no recorded committee discussion or votes in the provided materials. The sponsorship by multiple senators suggests it was introduced as a policy proposal with legislative backing, but there is no transcript evidence of debate, amendments, or opposition in the supplied context. Because no committee transcripts or vote history are available, there are no documented points of contention in the record provided. Based on the text alone, likely areas of policy interest would include the size of the homestead exemption, the effect on creditors and judgment enforcement, and the interaction between state exemptions and federal bankruptcy law, but no specific objections or supporters are identified in the available materials.

Impact

SB 87 would amend Georgia’s exemptions-from-levy statutes in Title 44 to create a full-value exemption for a debtor’s primary residence and to align bankruptcy exemptions with that expanded protection. It would affect debtors, creditors, bankruptcy trustees, clerks of court, and judgment lien holders by limiting collection against homestead property and by establishing a post-bankruptcy lien-release mechanism for exempt or revested property. The bill would also preserve and reorganize existing exemptions for retirement income, public benefits, personal property, and certain injury-related recoveries.

Sentiment

The available record shows no committee transcript, no recorded votes, and no stated opposition or support beyond the bill’s introduction by multiple senators. As a result, the sentiment can only be characterized as procedurally neutral with an apparent policy intent to expand debtor protections, especially for homeowners. There is no evidence in the provided materials of controversy, amendment activity, or divided committee sentiment.

Contention

No specific contention is documented in the supplied context because there are no transcripts or votes. From the bill text, the most likely points of dispute would be the broadness of the full-value homestead exemption, the impact on creditors’ ability to collect judgments, and the interaction with federal bankruptcy exemptions and lien enforcement. However, no named stakeholders or arguments are recorded in the materials provided.

Companion Bills

No companion bills found.

Previously Filed As

GA S0341

Provides a full property tax exemption for a veteran’s real property used as the veteran's primary residence.

GA S0438

Provides a full property tax exemption for a veteran’s real property used as the veteran's primary residence.

GA HB2841

property tax; primary residences; exemptions

GA HCR2039

Property tax; primary residences; exemptions

GA SB5770

Providing housing safety, security, and protection by creating the primary residence property tax exemption.

GA HB2024

Providing housing safety, security, and protection by creating the primary residence property tax exemption.

GA SB0192

Property tax: exemptions; freeze of taxable value for primary residences of certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7zz.

GA HB1024

Property; debtor's aggregate interest in real property or personal property used as a residence; revise exemption

GA HB2278

Increasing the extent of property tax exemption from the statewide school levy for residential property.

GA HCR2017

Property tax; exemption; primary residence

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