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GA SB640

Bill

Status

Engrossed

3/30/2022

Primary Sponsor

Bill Cowsert

Click for details

Origin

Senate

2021-2022 Regular Session

AI Summary

  • Increases the general homestead exemption from $10,000 to $25,000 on assessed value for ad valorem taxes levied by the Unified Government of Athens-Clarke County, effective for taxable years beginning after December 31, 2022
  • Increases the senior homestead exemption (age 65 and over) from $10,000 to $25,000 on assessed value for the same unified government ad valorem taxes, also effective after December 31, 2022
  • Persons already approved for the existing homestead exemption as of January 1, 2023, automatically qualify for the increased exemption without submitting a new application
  • Requires approval by a local referendum held on the Tuesday following the first Monday in November 2022, with the Act automatically repealed if not approved by majority vote
  • Requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to comply with state constitutional requirements for homestead exemption legislation

Legislative Description

Clarke County and the Clarke County School District; ad valorem taxes levied by the Unified Government of Athens-Clarke County for unified government purposes; increase the existing general and senior homestead exemptions

Last Action

House Second Readers

4/1/2022

Committee Referrals

Intragovernmental Coordination3/30/2022
State and Local Governmental Operations3/28/2022

Full Bill Text

No bill text available