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GA HB1087

Bill

Status

Passed

6/30/2020

Primary Sponsor

Scot Turner

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Grants City of Holly Springs residents aged 62 or older a homestead exemption from municipal ad valorem taxes on up to $409,900.00 of appraised homestead value; property value exceeding that amount remains taxable
  • Requires a one-time application with the city governing authority; the exemption automatically renews each year as long as the applicant continues to occupy the residence as a homestead
  • Replaces rather than supplements any other existing homestead exemption for City of Holly Springs municipal ad valorem taxes; does not affect state, county, or school district ad valorem taxes
  • Requires approval by a two-thirds majority in both chambers of the General Assembly and by a majority of City of Holly Springs voters in a referendum held on the Tuesday after the first Monday in November 2020
  • If approved by voters, the exemption applies to all taxable years beginning on or after January 1, 2021; if not approved, the Act is automatically repealed

Legislative Description

Holly Springs, City of; ad valorem tax; provide homestead exemption in the amount of up to $409,900.00 for residents 62 years or older

Last Action

Effective Date

6/30/2020

Full Bill Text

No bill text available