The 2026 legislative session just wrapped up, and I always find myself curious about what actually made it across the finish line—and more importantly, what it means for the families we serve.
Here’s a summary of a few key changes, along with my perspective on how they may impact you from an estate planning and elder care standpoint.
Legislative Update: Mental Health, Taxes and a Few Other Things
The 2026 legislative session just ended and I am always curious to see what our legislators got done. Here’s a summary of the changes and my take on how the changes would impact our clients from an estate planning or eldercare perspective.
On Mental Health:
HB 1013 Mental Health Parity Act.
This act requires that private and public insurance plans provide coverage for mental health and substance use disorders that is equal to physical health coverage. The goal here is to prevent insurers from denying care or requiring higher deductibles or more prior authorization if the solution for a mental health condition is not profitable for them. It also requires compliance with federal laws.
In addition, the 2026 budget reflects a significant investment in mental health infrastructure:
- Over $400 million for a new 300-bed psychiatric hospital (the first of its kind since the 1960s)
- $5.3 million for Georgia’s 988 mental health crisis hotline
- $9.3 million for 404 housing vouchers for individuals with behavioral health needs
- $2.15 million for school-based mental health services
The point of this bill was to reinstate and re-establish pre-2020 services available. It also aims to improve the services and options available for those suffering from mental health issues, and to prevent them from experiencing the destructive cycle of being arrested, charged, processed and released from county jails, year after year, without the help they needed to stop the cycle.
This one hits close to home for me. During my time as a public defender, I came to know several individuals who cycled through the system repeatedly. They were arrested, released, and then back again weeks later. We could get evaluations, but there simply weren’t enough resources to truly help.
That’s why this matters.
This isn’t just about policy—it’s about breaking cycles. It’s about giving families better options when a loved one is struggling. And it’s about building a system that supports people instead of simply processing them.
On Taxes:
On the subject of taxes, several bills passed this session that will have significant future impact for Georgians:
- HB 463 will gradually reduce the state income tax rate from 5.19% to 3.99%
- SB 33 limits increases in property tax assessments on owner-occupied homes to the rate of inflation
- The state budget includes $850 million in property tax relief
- HB 1000 provides tax rebates: $250 (individuals), $375 (heads of household), and $500 (married couples)
For those of you looking for ways to save on taxes, the cap on tax credits for donations to Georgia’s K-12 scholarship programs has increased to $150 million. Funds such as the Arete Scholars Fund (aretescholars.org) provide scholarships for students living in underserved areas where the quality of a private school education can make all the difference in their lives. Donors pay less in taxes as a result of their donation. The deduction used to be dollar-for-dollar reduction in state taxes in exchange for donation dollars. The way the deduction works has changed; however, it is still a worthy cause and still brings a deduction with it. It is a win-win situation for people looking for a good cause and a tax benefit as well. Check out the Arete Scholars Fund on charitynavigator.org and let me know if you’d like an introduction to Jonathan Stelling who spoke at our Rotary Club about Arete this past year.
One thing I hear often is hesitation around naming charities in an estate plan simply because there isn’t enough information. If you’re considering charitable giving as part of your plan, tools like Charity Navigator can help you evaluate organizations based on transparency, efficiency, and overall impact.
And a Few Other Things:
On transportation, this year’s budget includes almost $2 billion for improvements to Route 316 and I-75 south of Atlanta, which will be a great benefit for those who travel to Florida or Athens. That will mean more orange barrels. I agree with the person who recently told me that he should have invested in an orange construction barrel manufacturing company. Maybe there’s still time.
HB 295 allows property owners to sue local government for damages if they have a policy, pattern or practice of non-enforcement regarding homelessness, drug possession or shoplifting. Property owners can receive mitigation expenses or reduced fair market value capped at the amount paid in property taxes for the prior year. While property taxes are higher, they will still not exceed the attorneys’ fees you’d pay to take a case like this to court. My rule of thumb is under $5,000 claims are not worth legal action.
HB 1009 passed this year prohibiting cellphones in public high schools. My daughter is not a fan, but I’m glad it’s in place. If your grandchildren are glued to their phones after school, it’s probably because they went a whole six hours without looking at their phones during school.
SB 406 passed. It’s called the Property Owners’ Bill of Rights Act and it curbs the ability of HOAs to foreclose on a lien on your property for non-payment of dues. Definitely a relief for property owners who have hit hard times.
HB 154, which would have done away with the annual “fall back” and “spring forward” time changes which are a part of Daylight Saving Time, did not pass. Well, it does give us an excuse to continue to celebrate National Nap Day which is always the Monday after Daylight Saving Time begins.
As always, my goal is to help you feel confident about what is happening now and how current events will affect you in the future both legally and personally. For more information, check out the links for the resources listed below and thanks for reading.
