GA HB1102

Prohibits the levy and sale of properties owned by individuals 60 years of age or older for failure to pay ad valorem (property) taxes

Tax liens may still be placed on senior-owned properties, but enforcement through forced sale is blocked while the senior owns the property

Protection ends when property title transfers out of the senior's name by sale, gift, condemnation, distribution to heirs, or any other means

Amends Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated by adding new Code section 48-5-382