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GA HB959
Bill
Status
Introduced
2/7/2014
Primary Sponsor
Tom McCall
Click for details
AI Summary
- Exempts all off-road forestry equipment and related attachments from ad valorem property taxes when sold to or used by persons primarily engaged in growing or harvesting timber and used exclusively for site preparation, planting, cultivating, or harvesting
- Covers equipment used in forestry procedures from the severing of a tree through loading onto a transport vehicle, including skidders, feller bunchers, debarkers, delimbers, chip harvesters, chippers, loaders, dozers, and mid-motor graders
- Requires a statewide referendum on the November 2014 general election ballot for voter approval or disapproval of the exemption
- If approved by more than one-half of votes cast, the exemption takes effect January 1, 2015, and applies to all tax years beginning on or after that date; if not approved, the exemption is automatically repealed on January 1, 2015
Legislative Description
Ad valorem tax; property; provide exemption for forestry equipment
Last Action
House Second Readers
2/11/2014
Full Bill Text
No bill text available