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HB92 • 2025

Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption

Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption

Taxes
Enacted

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

Sponsor
Blackmon, Shaw
Last action
2025-04-01
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

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HB92: Postponing the Deadline for Local Opt-Out of Base Year Homestead Exemption

This law changes Georgia state code to delay the date by which local governments can choose not to offer a specific property tax break.

What This Bill Does

  • Amends Code Section 48-5-44.2 of the Official Code of Georgia Annotated
  • Postpones the deadline for local governing authorities to opt out of the base year homestead exemption

Who It Names or Affects

  • Local governing authorities in Georgia counties and cities

Limits and Unknowns

  • The official text does not specify what the new deadline date is, only that it will be postponed.
  • The provided summary does not explain why this change was made.

Bill History

  1. 2025-04-01 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption