---
type: "Bill"
title: "Paulding County; ad valorem tax; provide homestead exemption"
description: "A BILL to be entitled an Act to provide a homestead exemption from Paulding County ad valorem taxes for county purposes in the amount of $4,000.00 of the assessed value of the homestead for residents of that county for tax year 2023 and $8,000.00 for tax years beginning on or after January 1, 2024; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2021_22"
identifier: "HB 988"
citation: "Georgia HB 988 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Joseph Gullett", "Kimberly Alexander", "Martin Momtahan", "Micah Gravley", "Trey Kelley", "Tyler Paul Smith"]
version_count: 3
action_count: 16
vote_count: 1
first_action: "2022-01-25"
last_action: "2022-04-18"
source: "openstates"
source_identifier: "ocd-bill/9e836b30-23cd-47d2-8203-695fa6a562a2"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "59aa9568b9b3e204eedc3d54b1350604695c0e8de978d3162d3fea5b50bd39f3"
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 988 (2021_22) — Paulding County; ad valorem tax; provide homestead exemption

A BILL to be entitled an Act to provide a homestead exemption from Paulding County ad valorem taxes for county purposes in the amount of $4,000.00 of the assessed value of the homestead for residents of that county for tax year 2023 and $8,000.00 for tax years beginning on or after January 1, 2024; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; 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 988/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/205686.pdf)
2. **LC 43 2097/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/203910.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/203926.pdf)

## Votes

- Local Calendar — **142–18** (pass) · lower

## Sponsors

- Joseph Gullett — primary (person)
- Kimberly Alexander — primary (person)
- Martin Momtahan — primary (person)
- Micah Gravley — primary (person)
- Trey Kelley — primary (person)
- Tyler Paul Smith — primary (person)

## Timeline

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

- **2022-01-25** House Hopper
- **2022-01-26** House First Readers `reading-1`
- **2022-01-27** House Second Readers `reading-2`
- **2022-02-01** House Committee Favorably Reported `committee-passage-favorable`
- **2022-02-01** House Third Readers `reading-3`
- **2022-02-01** House Passed/Adopted `passage`
- **2022-02-01** House Immediately Transmitted to Senate
- **2022-02-02** Senate Read and Referred `referral-committee`
- **2022-02-07** Senate Committee Favorably Reported `committee-passage-favorable`
- **2022-02-07** Senate Read Second Time `reading-2`
- **2022-02-08** Senate Passed/Adopted `passage`
- **2022-02-08** Senate Transmitted House
- **2022-04-06** House Sent to Governor `executive-receipt`
- **2022-04-18** House Date Signed by Governor `executive-signature`
- **2022-04-18** Act 611 `executive-signature`
- **2022-04-18** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9e836b30-23cd-47d2-8203-695fa6a562a2`. Confidence: reported (aggregated from official Georgia legislature records).