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GA HB1422

Bill

Status

Passed

4/22/2024

Primary Sponsor

Will Wade

Click for details

Origin

House of Representatives

2023-2024 Regular Session

AI Summary

  • Grants a homestead exemption from Dawson County ad valorem taxes for county purposes up to $200,000.00 of assessed value for residents who have owned one or more homesteads in Dawson County for at least 30 years
  • Limits eligibility to homestead properties of less than 12 contiguous acres; the exemption does not apply to state, school district, or municipal ad valorem taxes, nor to taxes for county bonded indebtedness
  • Exemption applies to taxable years from January 1, 2025, through December 31, 2044, and is in addition to any other applicable homestead exemptions
  • Requires approval by Dawson County voters in a referendum held on Election Day in November 2024; if approved, the exemption takes full effect on January 1, 2026
  • Applicants must file an initial application with the Dawson County tax commissioner, after which the exemption automatically renews annually as long as eligibility requirements are met

Legislative Description

Dawson County; ad valorem tax for county purposes for certain senior citizens; provide homestead exemption

Last Action

Effective Date 2024-04-22

4/22/2024

Committee Referrals

State and Local Governmental Operations3/8/2024
Intragovernmental Coordination2/29/2024

Full Bill Text

No bill text available