316 Georgia jurisdictions opted out of HB 581's property tax assessment cap. This county-by-county tracker shows who kept the cap, who rejected it, and what it means for your tax bill.
# Georgia HB 581 Opt-Out Tracker: Which Counties Kept the Property Tax Cap?
Last Updated: March 2026
When Georgia voters approved Amendment 1 in November 2024, they expected a statewide cap on property tax assessment increases. What they got was more complicated. HB 581 gave every county, city, and school district the right to opt out -- and 316 jurisdictions did exactly that.
This tracker compiles the opt-out decisions of every major Georgia jurisdiction, the financial impact for homeowners, and the legislative timeline that got us here. If you're wondering whether HB 581's floating homestead exemption actually protects your home, start with your county below.
These 10 counties contain over 4.6 million residents and account for the majority of Georgia's residential property tax revenue. The "status" for each jurisdiction reflects its decision as of the March 1, 2025 opt-out deadline.
Source: Tax Foundation, GA Secretary of State HB 581 list, individual county tax assessor and tax commissioner websites. "Not confirmed" means the jurisdiction's decision couldn't be verified through public sources as of March 2026.
Every major metro Atlanta county -- Fulton, Gwinnett, Cobb, DeKalb, and Chatham -- opted out of HB 581's assessment cap at both the county government and school district levels.
Rather than listing all 159 individually (the GA Secretary of State maintains the official list), here's how the opt-out decisions broke down by jurisdiction type.
68% of Georgia school districts opted out of HB 581 -- more than double the opt-out rate of county governments (30%).
These numbers put the scale of opt-out activity in perspective. Even though only 36% of all jurisdictions opted out, those jurisdictions collect the lion's share of property tax revenue because they include the state's largest population centers.
For jurisdictions that stayed in, HB 581 caps the annual increase in assessed value at the CPI rate -- 2.7% for the 2026 digest year. In jurisdictions that opted out, assessors can raise values to full fair market value with no cap.
This table shows the difference using a 30-mill average total millage rate and an assumed 5% uncapped market appreciation (consistent with Fulton County's 5.9% and Gwinnett's 7.9% residential FMV growth in 2025).
These are conservative, single-year estimates. The compounding effect over multiple years is larger. In counties like Gwinnett, where residential values grew 7.9% in a single year, a $500,000 home could face an uncapped tax increase of $474/year -- nearly triple the capped amount.
For a $500,000 home in a county that kept the HB 581 cap, the maximum 2026 tax increase is $162 -- compared to $300 or more in a county that opted out.
Some of the most confusing outcomes for homeowners are "split decisions" -- jurisdictions where the county government and school district made opposite choices. Your property tax bill includes levies from multiple taxing authorities, so the cap may apply to part of your bill but not all of it.
Split decisions create a frustrating situation: you might assume you're protected because your county kept the cap, but the school district -- which often represents the largest portion of your tax bill -- opted out. Always check both your county government and school district status.
HB 581 didn't appear in a vacuum. It was the product of years of rising property values, voter frustration, and legislative compromise.
HB 581 didn't just create the floating homestead exemption. It also tightened the existing O.C.G.A. 48-5-299(c) freeze -- the rule that locks your assessed value after a successful appeal. This change applies statewide regardless of opt-out status.
The practical impact: homeowners who want the 299c freeze now need to build a case with comparable sales evidence. Simply showing up to a hearing isn't enough anymore. (Detailed analysis of the 299c freeze change)
This table ranks the largest Georgia counties by population and shows the combined opt-out status. "Any Opt-Out" means at least one taxing authority (county government, school district, or city) opted out of HB 581.
Population data from U.S. Census Bureau 2023 estimates. Tax data from Georgia DOR 2024 digests and county tax commissioner offices.
Georgia's 15 most populous counties -- home to over 6.3 million residents -- all have at least one taxing authority that opted out of HB 581.
HB 92 created an annual window for jurisdictions to reverse their opt-out decision. This means the tracker above isn't permanent -- the landscape changes every year through 2029.
Bryan County School District is the first known example of a jurisdiction rescinding its opt-out. After initially opting out, the school board reversed course under HB 92.
If SB 382 passes before the session ends (~April 2, 2026), the rescission calendar becomes irrelevant -- all jurisdictions would be required to participate in the CPI cap regardless of their prior decision.
If your county government, school district, or both opted out of HB 581, you don't have the floating homestead exemption protecting that portion of your bill. But you're not without options.
The bottom line: even in counties that opted out, a successful property tax appeal remains the most effective way to control your tax bill. The 299c freeze (now requiring an actual reduction) provides 2 years of protection that no opt-out can override.
This tracker compiles data from multiple official and analytical sources. No single government database publishes a complete, up-to-date record of every jurisdiction's HB 581 opt-out status.
Primary sources:
County-level data: Individual county tax assessor, tax commissioner, and board of education websites. Where a jurisdiction's status couldn't be independently verified, it's marked "Not confirmed."
Financial impact calculations: Based on Georgia's 40% assessment ratio, the DOR's published 2.7% CPI rate, and a 30-mill average total millage rate (consistent with the statewide average of approximately 30 mills). Uncapped growth assumed at 5%, based on 2024-2025 county-level residential FMV increases ranging from 3.1% (Cobb) to 7.9% (Gwinnett).
Population data: U.S. Census Bureau 2023 population estimates via the American Community Survey.
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