---
type: "Bill"
title: "Jackson County; school district ad valorem tax for educational purposes in the amount of $10,000.00; provide homestead exemption"
description: "A BILL to be entitled an Act to amend an Act providing a homestead exemption from Jackson County School District ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who are senior citizens who have annual earned family incomes not exceeding $18,000.00, approved March 24, 1994 (Ga. L. 1994, p. 3758), as amended, so as to increase the amounts and income limit of such homestead exemptions; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 1004"
citation: "Georgia HB 1004 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Erwin", "Emory Dunahoo", "Holt Persinger", "Houston Gaines"]
version_count: 3
action_count: 12
vote_count: 2
first_action: "2024-01-23"
last_action: "2024-04-22"
source: "openstates"
source_identifier: "ocd-bill/973492e8-9298-4ae9-8a27-f3f93fa2fa7b"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "bc97ddb06fcc74aa8f7d6d2c65fc39c1fd70deb35823ee9278aa046cd9dd44ed"
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 1004 (2023_24) — Jackson County; school district ad valorem tax for educational purposes in the amount of $10,000.00; provide homestead exemption

A BILL to be entitled an Act to amend an Act providing a homestead exemption from Jackson County School District ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who are senior citizens who have annual earned family incomes not exceeding $18,000.00, approved March 24, 1994 (Ga. L. 1994, p. 3758), as amended, so as to increase the amounts and income limit of such homestead exemptions; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; 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 1004/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/223301.pdf)
2. **LC 44 2480/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/221571.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/221607.pdf)

## Votes

- Senate Vote #476 - 2023-2024 Regular Session — **48–1** (pass) · upper
- House Vote #423 - 2023-2024 Regular Session — **164–0** (pass) · lower

## Sponsors

- Chris Erwin — primary (person)
- Emory Dunahoo — primary (person)
- Holt Persinger — primary (person)
- Houston Gaines — primary (person)

## Timeline

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

- **2024-01-23** House Hopper `introduction`
- **2024-01-24** House First Readers `reading-1`
- **2024-01-25** House Second Readers `reading-2`
- **2024-02-01** House Committee Favorably Reported `committee-passage-favorable`
- **2024-02-01** House Third Readers `reading-3`
- **2024-02-01** House Passed/Adopted `passage`
- **2024-02-06** Senate Read and Referred `referral-committee`
- **2024-02-08** Senate Committee Favorably Reported `committee-passage-favorable`
- **2024-02-08** Senate Passed/Adopted `passage`
- **2024-04-01** House Sent to Governor `executive-receipt`
- **2024-04-22** House Date Signed by Governor `executive-signature`
- **2024-04-22** Act 445 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/973492e8-9298-4ae9-8a27-f3f93fa2fa7b`. Confidence: reported (aggregated from official Georgia legislature records).