---
type: "Bill"
title: "Revenue and taxation; Level 1 Freeport Exemption; modify 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 modify provisions related to the Level 1 Freeport Exemption to include affiliated entities and inventory held for the repair or modification of goods; to provide for a definition; 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 405"
citation: "Georgia HB 405 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David Knight", "Kasey Carpenter", "Ron Stephens", "Sharon Beasley-Teague", "Trey Kelley"]
version_count: 2
action_count: 16
vote_count: 1
first_action: "2019-02-20"
last_action: "2019-07-01"
source: "openstates"
source_identifier: "ocd-bill/31743005-5600-406f-8914-b478e1251955"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "425da12a4f1d686c668890b87ff70546ba6c0004655a0b6e665ac8f52fa0533e"
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 405 (2019_20) — Revenue and taxation; Level 1 Freeport Exemption; modify 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 modify provisions related to the Level 1 Freeport Exemption to include affiliated entities and inventory held for the repair or modification of goods; to provide for a definition; 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 405/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186267.pdf)
2. **LC 43 1242ER/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/182203.pdf)

## Votes

- PASSAGE — **166–1** (pass) · lower

## Sponsors

- David Knight — primary (person)
- Kasey Carpenter — primary (person)
- Ron Stephens — primary (person)
- Sharon Beasley-Teague — primary (person)
- Trey Kelley — primary (person)

## Timeline

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

- **2019-02-20** House Hopper
- **2019-02-21** House First Readers `reading-1`
- **2019-02-22** House Second Readers `reading-2`
- **2019-03-05** House Committee Favorably Reported `committee-passage-favorable`
- **2019-03-07** House Third Readers `reading-3`
- **2019-03-07** House Passed/Adopted `passage`
- **2019-03-08** Senate Read and Referred `referral-committee`
- **2019-03-18** Senate Committee Favorably Reported `committee-passage-favorable`
- **2019-03-21** Senate Read Second Time `reading-2`
- **2019-03-22** Senate Engrossed `passage`
- **2019-03-22** Senate Third Read `reading-3`
- **2019-03-22** Senate Passed/Adopted `passage`
- **2019-04-04** House Sent to Governor `executive-receipt`
- **2019-05-07** House Date Signed by Governor `executive-signature`
- **2019-05-07** Act 250 `executive-signature`
- **2019-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/31743005-5600-406f-8914-b478e1251955`. Confidence: reported (aggregated from official Georgia legislature records).