SB 52 Georgia Senate · 2025-2026 Regular Session

"Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact

Summary

A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to authorize certain local governing authorities to provide temporary tax relief from the taxes levied for the harvest or sale of standing timber in certain disaster areas;to provide for rules and regulations; to provide for definitions; to provide for related matters; to provide for a short title and legislative findings and intent; to provide for an effective date; to repeal conflicting laws; and for other purposes.

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2026

Senate Passage

Feb 2025

House Passage

Apr 2026

Governor

Introduced Jan 28, 2025 Last action Apr 2, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

As Passed Senate → LC 59 0465S/hss · 4 edits

MODERATE

The bill was completely rewritten from a disaster relief measure for the timber industry into a tax exemption for commercial vehicles crossing state borders. The original text, which provided temporary tax relief for timber damaged by Hurricane Helene, was entirely removed. The new text adds a specific exemption from state sales and use taxes for aircraft, watercraft, and vehicles used by common carriers to transport passengers or cargo across Georgia.

Scope change

The bill's scope shifted entirely from providing financial relief to local governments and timber owners affected by a specific natural disaster to establishing a broad tax exemption for interstate commercial transportation.

SCOPE

All provisions related to Hurricane Helene relief, including tax relief for timber harvests, grants to local authorities, and definitions of disaster areas and eligible timber property, were deleted.

New provisions were added to exempt the sale of aircraft, watercraft, locomotives, and motor vehicles from state sales and use taxes when they are used principally to cross state borders in interstate commerce.

ELIGIBILITY

The eligibility criteria changed from specific timber properties damaged by a hurricane to any common carrier vehicle or vessel used for interstate transportation.

TECHNICAL

The bill number and legislative committee references were updated to reflect a House substitute version, and the specific code section being amended changed from ad valorem taxation to sales and use tax exemptions.

Floor votes · Senate Feb 18, 2025 · House Apr 2, 2026

How they voted

52–0

Passed · 3 other

Total votes 55

Feb 18, 2025

D Democratic22

20 Yea 2

90% Yea

R Republican33

32 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 2, 2026

Lower · Passed

House Passed/Adopted By Substitute

lower

Mar 31, 2026

Lower · Passed

House Committee Favorably Reported By Substitute

lower

Feb 18, 2025

Upper · Passed

Senate Passed/Adopted By Substitute

upper

Feb 18, 2025

Upper · Passed

Senate Engrossed

upper

Feb 11, 2025

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Jan 29, 2025

Committee

Senate Read and Referred

upper

Jan 28, 2025

Introduced

Senate Hopper

upper

36 primary · 0 co-sponsors

Sponsors

Role

Legislator

Party

State

District