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GA HB1233

Bill

Status

Passed

6/30/2020

Primary Sponsor

Alan Powell

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Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Increases the homestead exemption from City of Lavonia ad valorem taxes for municipal purposes from $10,000 to $20,000 of assessed value for residents aged 65 or older
  • Amends the existing exemption established by a 2011 Act (Ga. L. 2011, p. 3964), with the increased exemption applying to all taxable years beginning on or after January 1, 2021
  • Requires approval by a two-thirds majority vote in both the Georgia Senate and House of Representatives to comply with state constitutional requirements
  • Mandates a local referendum during the November 2020 general election, where more than one-half of votes cast must approve the measure for it to take effect; the City of Lavonia bears the election expense
  • Automatically repeals the Act on the first day of January following the election if voters reject it or if the referendum is not conducted as specified

Legislative Description

Lavonia, City of; ad valorem taxes for municipal purposes; increase homestead exemption

Last Action

Effective Date

6/30/2020

Full Bill Text

No bill text available