Georgia CommonsHB 1526: Early County; repeal a former local constitutional amendment
Última acción: 12 de mayo de 2026 · Effective Date 2026-05-12
House Bill 1526 would repeal an old Early County law that gave new or expanded manufacturing plants a five-year break on local property taxes, while letting current exemptions run out on schedule.
Los resúmenes de abajo son traducciones de resúmenes en inglés escritos por un modelo de IA (claude-sonnet-5) a partir del texto del proyecto de ley; no forman parte de él. El proyecto de ley está en inglés. Cite el texto, no el resumen. El texto almacenado es la versión Enrolled, la más reciente que tiene LegiScan.
El resumen en español de este proyecto de ley se está preparando. Mientras tanto se muestra el resumen en inglés.
En lenguaje claro
Since 1962, a local constitutional amendment let anyone who built, equipped, or expanded a manufacturing or processing plant in Early County skip local property taxes (ad valorem taxes, meaning taxes based on a property's value) for five years. Even though voters no longer vote on it as a constitutional amendment, it has stayed on the books as statutory law under a provision of the Georgia Constitution. This bill repeals that old tax break entirely. Anyone already receiving the exemption when the bill takes effect keeps it until their original five-year period runs out, but no new property in Early County can qualify for the exemption going forward. The bill also repeals any other laws that conflict with it.
Qué hace el proyecto de ley
- Repeals the 1962 local law that gave a five-year property tax exemption to new or expanded manufacturing plants in Early County.
- Ends the ability of any new manufacturing or processing plant in Early County to claim this property tax exemption going forward.
- Preserves the exemption for any property already receiving it, letting those breaks run out over their remaining unexpired term.
- Repeals any other Georgia laws that conflict with this change.
A quién afecta
Manufacturing and processing businesses in Early County that might have built or expanded a plant, county tax officials who administer the exemption, and any property owners currently receiving the tax break, whose existing exemptions are unaffected until they expire.
Por qué importa
Early County will no longer offer this decades-old tax incentive to new manufacturing plants, meaning future businesses that build or expand there will pay full local property taxes from the start, while property owners already benefiting keep their exemption until it naturally ends.
Disposiciones clave
- Section 1 repeals the former 1962 local constitutional amendment (Ga. L. 1962, p. 808) that gave a five-year property tax exemption for manufacturing plants in Early County.
- Section 1 includes a grandfather clause: property already receiving the exemption on the bill's effective date keeps it for the rest of its original five-year term.
- Section 2 repeals any other laws or parts of laws that conflict with this Act.
Del proyecto de ley
“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”
“any property receiving such exemption on the effective date of this Act shall continue to receive such exemption for the remainder of the unexpired five year period”
Cronología del estado
- Effective Date 2026-05-12
- Act 669
- House Date Signed by Governor (Cámara de Representantes)
- House Sent to Governor (Cámara de Representantes)
- Senate Passed/Adopted (Senado)
- Senate Third Read (Senado)
- Senate Read Second Time (Senado)
- Senate Committee Favorably Reported (Senado)
Mostrar el historial completo (16 acciones)
- Senate Withdrawn & Recommitted (Senado)
- Senate Read and Referred (Senado)
- House Passed/Adopted (Cámara de Representantes)
- House Third Readers (Cámara de Representantes)
- House Committee Favorably Reported (Cámara de Representantes)
- House Second Readers (Cámara de Representantes)
- House First Readers (Cámara de Representantes)
- House Hopper (Cámara de Representantes)
Patrocinadores
- Gerald Greene (R, HD-154)
- Clint Dixon (R, SD-045)
Votaciones
- Votación: Cámara de Representantes20 de marzo de 2026
153 a favor, 0 en contra (14 sin votar, 9 ausentes)
- Votación: Senado31 de marzo de 2026
47 a favor, 0 en contra (0 sin votar, 7 ausentes)
Temas
- property taxes
- Early County
- manufacturing incentives
- local tax exemptions