---
type: "Bill"
title: "Revised Homestead Option Sales and Use Tax Act of 2020; enact"
description: "A BILL to be entitled an Act to amend Article 2A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to homestead option sales and use tax, so as to provide for a revised homestead option sales tax; to provide for a revised distribution of the proceeds from the levy of an equalized homestead option sales and use tax; to provide for the levy of a special purpose local option sales and use tax in certain counties; to provide for elector petitions and referenda; to provide for procedures, conditions, and limitations; to provide for a short title; to provide for related matters; to provide for an effective date; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2019_20"
identifier: "HB 1102"
citation: "Georgia HB 1102 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Roger Rutledge", "Tom Kirby"]
version_count: 4
action_count: 17
vote_count: 1
first_action: "2020-03-04"
last_action: "2020-08-05"
source: "openstates"
source_identifier: "ocd-bill/cd020592-f472-404a-8970-872db8c57a54"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "63367072596b252e72c60dd683c6583bdf9cf23f606d066b875674c65e1dc92f"
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 1102 (2019_20) — Revised Homestead Option Sales and Use Tax Act of 2020; enact

A BILL to be entitled an Act to amend Article 2A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to homestead option sales and use tax, so as to provide for a revised homestead option sales tax; to provide for a revised distribution of the proceeds from the levy of an equalized homestead option sales and use tax; to provide for the levy of a special purpose local option sales and use tax in certain counties; to provide for elector petitions and referenda; to provide for procedures, conditions, and limitations; to provide for a short title; to provide for related matters; to provide for an effective date; 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 1102/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/195328.pdf)
2. **LC 44 1475/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/192157.pdf)
3. **LC 44 1491S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/193276.pdf)
4. **LC 44 1491S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/192999.pdf)

## Votes

- PASSAGE — **91–70** (pass) · lower

## Sponsors

- Roger Rutledge — primary (person)
- Tom Kirby — primary (person)

## Timeline

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

- **2020-03-04** House Hopper
- **2020-03-05** House First Readers `reading-1`
- **2020-03-09** House Second Readers `reading-2`
- **2020-03-12** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2020-03-12** House Third Readers `reading-3`
- **2020-03-12** House Passed/Adopted By Substitute `passage`
- **2020-03-13** Senate Read and Referred `referral-committee`
- **2020-06-20** Senate Withdrawn & Recommitted `withdrawal, referral-committee`
- **2020-06-23** Senate Committee Favorably Reported `committee-passage-favorable`
- **2020-06-23** Senate Read Second Time `reading-2`
- **2020-06-25** Senate Engrossed `passage`
- **2020-06-25** Senate Third Read `reading-3`
- **2020-06-25** Senate Passed/Adopted `passage`
- **2020-06-30** House Sent to Governor `executive-receipt`
- **2020-08-05** House Date Signed by Governor `executive-signature`
- **2020-08-05** Act 570 `executive-signature`
- **2020-08-05** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cd020592-f472-404a-8970-872db8c57a54`. Confidence: reported (aggregated from official Georgia legislature records).