The property tax threshold is now 100,000 lari of household income — but land is treated separately

Georgia's property tax has never depended on the property alone: it turns on the household's income in the previous year. Until now the dividing line was 40,000 lari of 2025 household income; amendments that took effect on 1 October 2026 moved it to 100,000. The Revenue Service says households whose 2025 income was 100,000 lari or less are now entirely outside the tax on taxable property other than land — no filing and no payment. Around 81,000 families fall out of the tax as a result.

Two groups remain inside the system. Households with 2025 income above 100,000 lari that own taxable property in Georgia still declare and pay. And anyone who owns taxable land declares regardless of income — land is carved out of the new exemption, which is the detail most likely to catch out an owner who reads only the headline. Households that filed in 2025 and whose assets have not changed will have the current year's liability calculated automatically.

The usual deadlines of 1 and 15 November fall on a Sunday this year, so both have moved by a day: property tax declarations for the current period are due by 2 November 2026, and payment on the prior-year assessment by 16 November 2026. If you are unsure whether you are inside or outside the threshold, the Revenue Service points taxpayers to its chat service and to its advisory line on 2 299 299. Note that the measure changes who owes the tax, not the rate, and it says nothing about rental income — letting is taxed on a separate footing.