Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ga/2021-22/hb-451.md

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+---
+type: "Bill"
+title: "Ad valorem tax; property; fair market value applicable to inventory; provisions"
+description: "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."
+jurisdiction: "us/states/ga"
+legislature: "Georgia General Assembly"
+session: "2021_22"
+identifier: "HB 451"
+citation: "Georgia HB 451 (2021_22)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Bruce Williamson", "Charles Martin", "David Knight", "Eddie Lumsden", "John Carson"]
+version_count: 3
+action_count: 17
+vote_count: 1
+first_action: "2021-02-11"
+last_action: "2021-05-04"
+source: "openstates"
+source_identifier: "ocd-bill/9d818400-b16e-4bc5-948a-e649934662c1"
+source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
+source_hash: "2950f602938befa297071c2d8d500e70a73d4ed12cbfffcd9144f8ca063e80d7"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ga"]
+---
+
+# Georgia HB 451 (2021_22) — Ad valorem tax; property; fair market value applicable to inventory; provisions
+
+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.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **HB 451/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202492.pdf)
+2. **LC 43 1820ER/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/197556.pdf)
+3. **Sen ctee sub LC 43 1990ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/200716.pdf)
+
+## Votes
+
+- PASSAGE — **159–0** (pass) · lower
+
+## Sponsors
+
+- Bruce Williamson — primary (person)
+- Charles Martin — primary (person)
+- David Knight — primary (person)
+- Eddie Lumsden — primary (person)
+- John Carson — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-02-11** House Hopper
+- **2021-02-16** House First Readers `reading-1`
+- **2021-02-17** House Second Readers `reading-2`
+- **2021-03-03** House Committee Favorably Reported `committee-passage-favorable`
+- **2021-03-05** House Third Readers `reading-3`
+- **2021-03-05** House Passed/Adopted `passage`
+- **2021-03-08** Senate Read and Referred `referral-committee`
+- **2021-03-18** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
+- **2021-03-22** Senate Read Second Time `reading-2`
+- **2021-03-23** Senate Engrossed `passage`
+- **2021-03-23** Senate Third Read `reading-3`
+- **2021-03-23** Senate Passed/Adopted By Substitute `passage`
+- **2021-03-31** House Agreed Senate Amend or Sub
+- **2021-04-07** House Sent to Governor `executive-receipt`
+- **2021-05-04** House Date Signed by Governor `executive-signature`
+- **2021-05-04** Act 162 `executive-signature`
+- **2021-05-04** Effective Date
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d818400-b16e-4bc5-948a-e649934662c1`. Confidence: reported (aggregated from official Georgia legislature records).
+