Lawmakers Huddle: Mulling the end of Georgia's income tax 

Caption

Georgia Sen. Blake Tillery calls for the elimination of the state income tax at the state Capitol on July 24, 2025.

Credit: Sarah Kallis/GPB News

Next Tuesday, a state Senate study committee will consider making Georgia the 10th state to abolish state income taxes. The House has a similar committee. 

In this week’s Lawmakers Huddle, Senate Budget Chair Blake Tillery tells GPB’s Donna Lowry that eliminating the income tax will happen; it’s just a matter of how to do it. 

Note: This interview was held before Tillery announced his bid to run for lieutenant governor in 2026.

TRANSCRIPT 

Donna Lowry: In recent weeks, Georgians have received tax rebates for the third year in a row. Now some lawmakers are looking to possibly offer more tax relief by eliminating the state income tax. Joining me on Lawmakers Huddle is someone who knows all about the Georgia budget: Senate Appropriations Committee chair, Sen. Blake Tillery of Vidalia. Thank you for coming on Lawmakers Huddle.  

Blake Tillery: Hey, thank you, Donna.  

Donna Lowry: You are in favor of eliminating the state income tax, which is currently 5.19%. Why?  

Blake Tillery: Well, I think it's about several reasons. Actually, one, I think we owe this to our taxpayers that we've got a surplus. Now, as you know, we've built up quite the reserve. They've been paying it in. So, we need to return the money to the folks who sent it to us to begin with. But it's about more than that. Another issue is competitiveness. Look at our neighboring states. Florida and Tennessee have figured out how to do their budgeting without an income tax. North Carolina and South Carolina are quickly on their way down to zero. If Georgia is going to stay competitive, we've got to do this, too.

Donna Lowry: Georgia will be the ninth state?  

Blake Tillery: The nine have already done it. We'd be the 10th.

Donna Lowry: 10th!

Blake Tillery: And there are some metrics on other states that have done away with certain other taxes, but there are at least nine that have already done away with their state income tax or never charged it to begin with.  

Donna Lowry: The state is expecting to reach a flat tax rate of 4.99% by 2028. Why do more by eliminating it altogether?  

Blake Tillery: You've seen that other states are not stopping at 4.99%. North Carolina's already shown they're going to go past that. Florida and Tennessee have already well surpassed that and hit zero. I think most Georgians believe that Georgia's the Empire State of the South, then we've got to be competitive with our neighbors.  

Donna Lowry: So when you say competitive, it's people moving in, companies moving in? 

Blake Tillery: Right. When folks are deciding to live in Georgia, you've probably heard it from your neighbors, folks who say, “Well, I'm just going to live across the line in Florida.” Well, it's not quite that simple, but it is when businesses are deciding where they're going to locate.  

Donna Lowry: So, how will you approach the task of eliminating the state income tax?  

Blake Tillery: Lt. Gov. Burt Jones has appointed a committee, a study committee that I will chair over the next several months.  And we'll work closely with our colleagues in the Senate, with Lt. Gov. Jones, just to chart a realistic and responsible path to eliminating Georgia's income tax. We're going to do it in collaboration with our other Senate colleagues and with Lt. Gov. Jones. And of course, you can't pass a bill in the Legislature unless you're working with your colleagues and friends in the House, too.  

Donna Lowry: Income taxes, of course, pay for government services such as education, public safety, infrastructure issues, so much more. Can Georgia survive without that revenue?  

Blake Tillery: You know, I think we can, and the way that we know we can, is that nine states have already figured a way to fund their education, public safety, their infrastructure, their health care, without having an income tax. Florida, being one example, folks always say, "Well, hey, it's because Florida has tourism." Okay, well, does Tennessee have the same tourism? Does New Hampshire have the same tourism? What about Wyoming, or Montana, or Washington? Other states that have figured out how to do their government services without an income tax. If they can figure it out, I'm very certain that Georgia can, too.  

Donna Lowry: Critics say the money the state loses from income tax will have to come from another source. And that could mean higher sales taxes or an increase somewhere else. What do you say to that?  

Blake Tillery: I think it's probably premature for me to prejudge the committee's work on what they will decide. I understand what my role is as chair and it's not to debate whether we should eliminate the income tax. It's to determine how we eliminate the income tax. 

Donna Lowry: Thank you, Sen. Tillery, for coming on Lawmakers Huddle. 

Blake Tillery: Thank you. It's great talking with you. 

Donna Lowry: You can listen to the entire interview and hear a lot more from Sen. Tillery in the Battleground Ballot Box podcast.  

For Lawmakers Huddle, I'm Donna Lowry.