---
type: "Bill"
title: "Ad valorem tax; property; change certain definitions"
description: "A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to change certain definitions regarding such taxation; to provide an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2015_16"
identifier: "HB 987"
citation: "Georgia HB 987 (2015_16)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jay Powell", "Tom McCall"]
version_count: 5
action_count: 19
vote_count: 1
first_action: "2016-02-11"
last_action: "2016-07-01"
source: "openstates"
source_identifier: "ocd-bill/e5cb2356-5f92-4393-908e-2b8ed118b2f9"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "d6590b36d2d81e67656b30461e02336cfc7c8a8e07feef633c8745bd3217fa2d"
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 987 (2015_16) — Ad valorem tax; property; change certain definitions

A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to change certain definitions regarding such taxation; to provide 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 987/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/162179.pdf)
2. **LC 34 4818/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/157251.pdf)
3. **LC 43 0324S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/158835.pdf)
4. **LC 43 0324S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/158386.pdf)
5. **Sen ctee sub LC 34 4932S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160765.pdf)

## Votes

- PASSAGE — **169–0** (pass) · lower

## Sponsors

- Jay Powell — primary (person)
- Tom McCall — primary (person)

## Timeline

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

- **2016-02-11** House Hopper
- **2016-02-16** House First Readers `reading-1`
- **2016-02-17** House Second Readers `reading-2`
- **2016-02-23** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2016-02-25** House Third Readers `reading-3`
- **2016-02-25** House Passed/Adopted By Substitute `passage`
- **2016-02-26** Senate Read and Referred `referral-committee`
- **2016-03-16** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2016-03-16** Senate Read Second Time `reading-2`
- **2016-03-22** Senate Engrossed `passage`
- **2016-03-22** Senate Tabled
- **2016-03-22** Senate Taken from Table
- **2016-03-22** Senate Third Read `reading-3`
- **2016-03-22** Senate Passed/Adopted By Substitute `passage`
- **2016-03-24** House Agreed Senate Amend or Sub
- **2016-03-30** House Sent to Governor `executive-receipt`
- **2016-04-28** House Date Signed by Governor `executive-signature`
- **2016-04-28** Act 493 `executive-signature`
- **2016-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e5cb2356-5f92-4393-908e-2b8ed118b2f9`. Confidence: reported (aggregated from official Georgia legislature records).