House Bill 1595 (AS PASSED HOUSE AND SENATE)
By: Representatives Frye of the 122nd, Rhodes of the 124th, Gaines of the 120th, and Gisler
of the 121st
A BILL TO BE ENTITLED
AN ACT
To amend an Act to grant to residents of Clarke County and the Clarke County School
District, upon their homesteads, an exemption of $10,000.00 from certain ad valorem taxes
levied by the Unified Government of Athens-Clarke County, Georgia, and levied by, for, or
on behalf of the Clarke County School District, approved April 13, 1992 (Ga. L. 1992,
p. 6241), as amended, particularly by an Act approved April 18, 2022 (Ga. L. 2022, p. 5504),
so as to revise how the income cap is calculated related to the low-income base year assessed
value homestead exemption from certain ad valorem taxes levied by the Unified Government
of Athens-Clarke County for unified government purposes; to provide for related matters;
to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
An Act to grant to residents of Clarke County and the Clarke County School District, upon
their homesteads, an exemption of $10,000.00 from certain ad valorem taxes levied by the
Unified Government of Athens-Clarke County, Georgia, and levied by, for, or on behalf of
the Clarke County School District, approved April 13, 1992 (Ga. L. 1992, p. 6241), as
amended, particularly by an Act approved April 18, 2022 (Ga. L. 2022, p. 5504), is amended
in Section 2 by revising paragraph (2) of subsection (b) as follows:
"(2) Each resident of Athens-Clarke County is granted an exemption on that person's
homestead from ad valorem taxes for unified government purposes in an amount equal
to the amount by which the current year assessed value of that homestead exceeds the
base year assessed value of that homestead. This exemption shall not apply to taxes
assessed on improvements to the homestead or additional land that is added to the
homestead after January 1 of the base year. If any real property is removed from the
homestead, the base year assessed value, including any final determination of value on
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted
to reflect such removal and the exemption shall be recalculated accordingly. The value
of that property in excess of such exempted amount shall remain subject to taxation. The
exemption under this subsection shall only be granted if that person's household income
for the immediately preceding year does not exceed 200 percent of the income level
corresponding to the household size of such person published by the United States
Department of Health and Human Services for the corresponding year's United States
Federal Poverty Guidelines for the 48 Contiguous States and the District of Columbia."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.