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GA HB808

GA HB808
Ad valorem tax; increase a statewide exemption for tangible personal property


summary

Introduced
03/21/2023
In Committee
03/07/2024
Crossed Over
02/26/2024
Passed
04/02/2024
Dead
Signed/Enacted/Adopted
05/06/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT To amend Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions and deferral, so as to increase a statewide ad valorem tax exemption for tangible personal property; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes.

AI Summary

This bill aims to increase the statewide ad valorem (property) tax exemption for tangible personal property from $7,500 to $20,000. It specifies the terms and conditions of the exemption and the procedures for its implementation. The bill requires a referendum, with the proposed exemption increase needing to be approved by a two-thirds majority vote in both the state Senate and House of Representatives, as well as a majority of Georgia voters in a statewide election scheduled for November 5, 2024. If approved, the increased exemption will become effective on January 1, 2025.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Effective Date 2024-05-06 (on 05/06/2024)

bill text


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