Asamblea General de Georgia · Texto completo

HB 1595: Clarke County; school district ad valorem tax; revise how income cap is calculated

Versión Enrolled, la más reciente que tiene LegiScan · Última acción: 12 de mayo de 2026 · Passed

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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.