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GA HB1398

Bill

Status

Passed

4/18/2022

Primary Sponsor

Dave Belton

Click for details

Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Grants City of Covington residents a $10,000.00 homestead exemption on the assessed value of their homestead from city ad valorem taxes for municipal purposes, including taxes for municipal bonded indebtedness
  • Requires residents to file an application with the City of Covington city clerk to receive the exemption, which automatically renews annually as long as the applicant continues to occupy the residence as a homestead
  • Exemption applies only to city municipal taxes and does not affect state, county, or school district ad valorem taxes; it is in addition to any other existing homestead exemptions
  • Requires approval by a two-thirds majority vote in both chambers of the General Assembly and by a majority of City of Covington voters in a referendum held in November 2022
  • If approved by voters, the exemption takes effect for all taxable years beginning on or after January 1, 2023; if not approved, the Act is automatically repealed

Legislative Description

Covington, City of; ad valorem tax; municipal purposes; provide homestead exemption

Last Action

Effective Date 2022-04-18

4/18/2022

Committee Referrals

State and Local Governmental Operations3/25/2022
Intragovernmental Coordination2/17/2022

Full Bill Text

No bill text available