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GA HB1326

Bill

Official Source

Status

Passed

4/18/2022

Primary Sponsor

Beth Camp

Click for details

Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Grants Upson County residents a $10,000 homestead exemption on the assessed value of their primary residence from county ad valorem taxes, covering up to five contiguous acres surrounding the home
  • Does not apply to state, municipal, school district, or special taxing district ad valorem taxes, and replaces (rather than supplements) any other existing homestead exemption for county purposes
  • Requires residents to file an initial application with the Upson County chief appraiser; the exemption automatically renews each year as long as the homestead remains occupied
  • Subject to a voter referendum on the Tuesday after the first Monday in November 2022, with the exemption taking effect January 1, 2023, if approved by a majority of voters
  • Automatically repealed if the referendum is not approved or not conducted; requires a two-thirds majority vote in both chambers of the General Assembly per Georgia's constitutional requirements

Legislative Description

Upson County; ad valorem tax for county purposes; provide homestead exemption

Last Action

Effective Date 2022-04-18

4/18/2022

Committee Referrals

State and Local Governmental Operations3/25/2022
Intragovernmental Coordination2/11/2022

Full Bill Text

No bill text available