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GA HB1461

GA HB1461
Jackson County; ad valorem tax; homestead exemption; provisions


summary

Introduced
03/07/2024
In Committee
03/20/2024
Crossed Over
03/13/2024
Passed
04/01/2024
Dead
Signed/Enacted/Adopted
05/06/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT To amend an Act providing a homestead exemption from all Jackson County ad valorem taxes for $10,000.00 of the value of the homestead for certain residents of that county who have annual earned family incomes not exceeding $18,000.00 and who are 65 years of age or over, approved March 29, 1994 (Ga. L. 1994, p. 4381), so as to provide for two classes of residents, to increase the exemption for each class, and to remove an income limitation; to provide for related matters; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends an existing law to provide a homestead exemption from Jackson County ad valorem (property) taxes for residents of the county. The key provisions are: 1) Residents aged 62-64 will receive a $10,000 exemption on their homestead, up from the previous $10,000 exemption. 2) Residents aged 65 and older will receive a $25,000 exemption on their homestead, up from the previous $10,000 exemption. 3) The income limitation of $18,000 annual earned family income has been removed, making the exemption available to all qualifying residents regardless of income level. 4) The bill requires a referendum in Jackson County for voter approval before the changes can take effect.

Committee Categories

Government Affairs

Sponsors (4)

Last Action

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

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