Ad Valorem Taxation; make the state-wide base year homestead exemption mandatory for all political subdivisions

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Plain-English Summary

A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to make the state-wide base year homestead exemption mandatory for all political subdivisions; to repeal a related tax bill requirement; to make conforming changes; to amend Article 2B of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to special district option sales and use tax, so as to remove a condition precedent …

Source: OpenStates · fetched March 27, 2026

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