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GA SB339

Bill

Status

Passed

4/26/2016

Primary Sponsor

Elena Parent

Click for details

Origin

Senate

2015-2016 Regular Session

AI Summary

  • Modifies the homestead exemption for City of Decatur residents to $25,000.00 of assessed value, exempting that amount from city ad valorem taxes for municipal purposes
  • The exemption does not apply to ad valorem taxes levied to pay interest on and retire municipal bonded indebtedness; property value exceeding the exempted amount remains subject to taxation
  • Amends an existing homestead exemption act originally approved on April 19, 2000 (Ga. L. 2000, p. 4285)
  • Requires approval by a majority of City of Decatur voters in a referendum held during the November 2016 general election, with election costs borne by the city
  • If approved by voters, the exemption takes effect January 1, 2017; if not approved or the election is not conducted, the Act is automatically repealed on the first day of January following the election date

Legislative Description

Decatur, City ; modify the amount of homestead exemption; municipal purposes

Last Action

Act 382

4/26/2016

Full Bill Text

No bill text available