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GA HB604

Bill

Status

Passed

4/18/2022

Primary Sponsor

Mitchell Scoggins

Click for details

Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Residents of the Bartow County school district aged 65–74 receive a $60,000.00 homestead exemption from school district ad valorem taxes for educational purposes; residents aged 75–79 receive an $80,000.00 exemption; and residents aged 80 and older receive a full exemption on homesteads with appraised fair market value not exceeding $500,000.00
  • Applicants must have paid all ad valorem taxes on the property in full for the preceding five years and must file an application with the Bartow County tax commissioner; the exemption automatically renews each year thereafter
  • The exemption replaces any other homestead exemption applicable to Bartow County school district education taxes and does not affect state, county, municipal, or independent school district ad valorem taxes
  • The exemption applies to taxable years beginning on or after January 1, 2023, and ending on or before December 31, 2028
  • A local referendum must be held no later than the November 2022 general election, with majority voter approval required for the exemption to take effect; the Act is automatically repealed if not approved

Legislative Description

Bartow County; school district ad valorem tax; provide homestead exemption

Last Action

Effective Date 2022-04-18

4/18/2022

Committee Referrals

State and Local Governmental Operations3/8/2021
Intragovernmental Coordination2/24/2021

Full Bill Text

No bill text available