---
type: "Bill"
title: "Ad valorem tax; property; change definition of fair market value"
description: "A BILL to be entitled an Act to amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of property, so as to change the definition of fair market value of property; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "HB 954"
citation: "Georgia HB 954 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B.J. Pak", "Brett Harrell", "Bruce Williamson", "John Carson", "Matt Ramsey", "Virgil Fludd"]
version_count: 5
action_count: 19
vote_count: 1
first_action: "2014-02-07"
last_action: "2014-07-01"
source: "openstates"
source_identifier: "ocd-bill/6a749531-1a80-450b-937d-f15b7a579807"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "879827779088064c2ac295a7431055e56f0c9bc473f798def8309042fd4b5858"
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 954 (2013_14) — Ad valorem tax; property; change definition of fair market value

A BILL to be entitled an Act to amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of property, so as to change the definition of fair market value of property; to provide for related matters; 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 954/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/144841.pdf)
2. **LC 34 4100/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/139261.pdf)
3. **LC 34 4191S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/142181.pdf)
4. **LC 34 4191S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/141596.pdf)
5. **Sen ctee sub LC 34 4249S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/143535.pdf)

## Votes

- PASSAGE — **169–2** (pass) · lower

## Sponsors

- B.J. Pak — primary (person)
- Brett Harrell — primary (person)
- Bruce Williamson — primary (person)
- John Carson — primary (person)
- Matt Ramsey — primary (person)
- Virgil Fludd — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2014-02-07** House Hopper
- **2014-02-10** House First Readers `reading-1`
- **2014-02-11** House Second Readers `reading-2`
- **2014-02-26** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2014-03-03** House Third Readers `reading-3`
- **2014-03-03** House Passed/Adopted By Substitute `passage`
- **2014-03-04** Senate Read and Referred `referral-committee`
- **2014-03-13** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2014-03-13** Senate Read Second Time `reading-2`
- **2014-03-18** Senate Engrossed `passage`
- **2014-03-18** Senate Tabled
- **2014-03-20** Senate Taken from Table
- **2014-03-20** Senate Third Read `reading-3`
- **2014-03-20** Senate Passed/Adopted By Substitute `passage`
- **2014-03-20** House Agreed Senate Amend or Sub
- **2014-03-26** House Sent to Governor `executive-receipt`
- **2014-04-29** House Date Signed by Governor `executive-signature`
- **2014-04-29** Act 645 `executive-signature`
- **2014-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6a749531-1a80-450b-937d-f15b7a579807`. Confidence: reported (aggregated from official Georgia legislature records).