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HB744 • 2025

Walnut Grove, City of; ad valorem tax; provide homestead exemption

Walnut Grove, City of; ad valorem tax; provide homestead exemption

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Williamson, Bruce
Last action
2025-05-09
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The official text confirms an automatic repeal exists but does not specify the date or duration of that repeal.

Walnut Grove Homestead Tax Exemption

This law creates a property tax break for homeowners in the City of Walnut Grove based on how much their home's value has increased since a base year.

What This Bill Does

  • Provides an exemption from city ad valorem taxes for homestead properties equal to the amount by which the current assessed value exceeds the adjusted base year assessed value.
  • Defines specific terms and sets conditions that homeowners must meet to get the break.
  • Outlines procedures for applying for and managing the tax exemption.
  • Includes rules about when the law starts, how long it lasts before automatic repeal, and what happens if officials do not follow the rules.

Who It Names or Affects

  • Homeowners in the City of Walnut Grove who use their property as a homestead.
  • City tax officials responsible for calculating ad valorem taxes.

Terms To Know

Ad valorem tax
A tax based on the value of a home or land, used here by the City of Walnut Grove.
Homestead exemption
A reduction in taxes for people who live in their own homes as their primary residence.

Limits and Unknowns

  • The official summary does not state specific dollar amounts or percentage limits for the exemption.
  • Details about how long the law remains in effect before automatic repeal are mentioned but not fully defined in this text.
  • Specific steps homeowners must take to apply for the exemption are referenced as procedures but not listed here.

Bill History

  1. 2025-05-09 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Walnut Grove, City of; ad valorem tax; provide homestead exemption