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GA HR1021

Resolution

Status

Passed

2/29/2024

Primary Sponsor

Ron Stephens

Click for details

Origin

House of Representatives

2023-2024 Regular Session

AI Summary

  • Proposes an amendment to the Georgia Constitution authorizing each county, municipality, and local school system to establish a volunteer program for residents aged 65 or older, offering a credit of up to $500.00 per year against ad valorem taxes on their homestead property
  • Volunteer credit per hour is capped at $10.00 or the state's minimum wage, whichever is greater
  • Programs take effect on January 1 following passage of a local ordinance or resolution and approval by a majority of qualified voters in a local referendum
  • Credits are non-refundable, cannot be applied to prior year taxes, are not taxable in Georgia, but may be carried forward for up to one year
  • Requires submission to Georgia voters for ratification or rejection as a constitutional amendment

Legislative Description

Local government; option to offer a state-wide homestead exemption from ad valorem taxes when current year assessed value exceeds base year value; provide - CA

Last Action

Senate Read Second Time

3/14/2024

Committee Referrals

Finance3/4/2024
Ways and Means2/8/2024

Full Bill Text

No bill text available