GA SR811

Creates the Georgia Property Tax Fairness Fund, funded by collections from high-technology data centers and insurance premium taxes, to provide refundable income tax credits to taxpayers residing in qualifying homes

Increases the Homeowner's Incentive Adjustment cap from $18,000 to $150,000 of assessed homestead value, providing significantly greater property tax relief

Authorizes local governments and school systems to appropriate local tax funds for local homeowners' incentive adjustment programs

Establishes that fund amounts shall not constitute state property, shall not be commingled with state funds, and shall not be subject to constitutional debt limitations

Requires submission to Georgia voters for ratification as a constitutional amendment