GA SB304

Direct payments to property owners whose real or personal property was damaged or destroyed by a FEMA-certified disaster occurring between September 24-30, 2024, in counties designated under FEMA-4830-DR Georgia disaster declaration

Payment amount equals the total ad valorem property tax levied on the affected property for tax year 2024

Property owners must submit required documentation to the commissioner by July 31, 2025, with damage determinations made by county tax assessors by July 5, 2025

Eligibility applies regardless of whether property was restored or replaced by December 31, 2024; public utility property is excluded

Payments contingent on General Assembly appropriations; the provision automatically repeals on December 31, 2025