GA HB451 | 2021-2022 | Regular Session


Completed Legislative Action
Spectrum: Partisan Bill (Republican 6-0)
Status: Passed on May 4 2021 - 100% progression
Action: 2021-05-04 - Effective Date 2021-05-04
Text: Latest bill text (Enrolled) [PDF]


A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions, so as to provide for the optional determination by a taxpayer of the fair market value applicable to inventory for which a level 1 freeport exemption is sought for certain taxable years; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

Tracking Information

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Ad valorem tax; property; fair market value applicable to inventory; provisions


Roll Calls

2021-03-31 - House - Agree Sen Sub: House Vote #390 (Y: 167 N: 0 NV: 8 Abs: 5) [PASS]
2021-03-23 - Senate - Passage By Substitute: Senate Vote #252 (Y: 53 N: 0 NV: 0 Abs: 3) [PASS]
2021-03-23 - Senate - Motion To Engross: Senate Vote #249 (Y: 34 N: 19 NV: 1 Abs: 2) [PASS]
2021-03-05 - House - Passage: House Vote #169 (Y: 159 N: 0 NV: 7 Abs: 13) [PASS]


2021-05-04 Effective Date 2021-05-04
2021-05-04 Act 162
2021-05-04HouseHouse Date Signed by Governor
2021-04-07HouseHouse Sent to Governor
2021-03-31HouseHouse Agreed Senate Amend or Sub
2021-03-23SenateSenate Passed/Adopted By Substitute
2021-03-23SenateSenate Third Read
2021-03-23SenateSenate Engrossed
2021-03-22SenateSenate Read Second Time
2021-03-18SenateSenate Committee Favorably Reported By Substitute
2021-03-08SenateSenate Read and Referred
2021-03-05HouseHouse Passed/Adopted
2021-03-05HouseHouse Third Readers
2021-03-03HouseHouse Committee Favorably Reported
2021-02-17HouseHouse Second Readers
2021-02-16HouseHouse First Readers
2021-02-11HouseHouse Hopper

Georgia State Sources

Bill Comments