Early County; repeal a former local constitutional amendment

A BILL to be entitled an Act to repeal a former local constitutional amendment (Ga. L. 1962, p. 808), which former local constitutional amendment was continued in effect as statutory law pursuant to Article VII, Section II, Paragraph IV of the Constitution of Georgia and which provided a five year exemption from local ad valorem property taxes to any person who built, equipped, established, completed, or enlarged a plant for manufacturing or processing in Early County; to provide that exemptions…

Source: OpenStates · fetched April 7, 2026

• HomeownerindirectModerate impactMedium certainty

  This bill repeals a former local constitutional amendment that provided a five-year exemption from local ad valorem property taxes for new or expanded manufacturing or processing plants in Early County. This repeal could indirectly affect homeowners in Early County by potentially leading to increased local property tax revenue if new businesses are established or existing ones expand under the repealed exemption, or conversely, if the repeal discourages such development, it could impact the tax base.

  “provided a five year exemption from local ad valorem property taxes to any person who built, equipped, established, completed, or enlarged a plant for manufacturing or processing in Early County”· Bill Summary