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GA HB1328
Bill
Status
Passed
4/18/2022
Primary Sponsor
Beth Camp
Click for details
AI Summary
- Increases the homestead exemption for disabled Upson County residents from $10,000 to $20,000 on all county ad valorem taxes (including bonded indebtedness but excluding school district taxes)
- Raises the adjusted gross income eligibility threshold from $10,000 to $20,000 for the disabled homeowner and spouse combined
- Introduces an "adjusted base year value" concept that caps annual assessed value increases at the lesser of 3% or an inflationary index rate determined by the board of tax assessors, with the residence value above the exempted amount remaining taxable
- Requires approval by Upson County voters in a referendum held on the Tuesday following the first Monday in November 2022, with the exemption applying to all taxable years beginning on or after January 1, 2023
- Qualifying disabled persons must provide certification from up to two Georgia-licensed physicians attesting to permanent mental or physical incapacity preventing gainful employment
Legislative Description
Upson County; school district ad valorem tax; increase 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