---
type: "Bill"
title: "Barrow County; ad valorem tax for educational purposes for certain senior citizens with certain maximum incomes; provide homestead exemption"
description: "A BILL to be entitled an Act to provide a homestead exemption from Barrow County school district ad valorem taxes for educational purposes for certain senior citizens with certain maximum incomes; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability and eligibility; 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 1087"
citation: "Georgia HB 1087 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chuck Efstration", "Holt Persinger", "Houston Gaines"]
version_count: 3
action_count: 14
vote_count: 2
first_action: "2024-01-30"
last_action: "2024-05-01"
source: "openstates"
source_identifier: "ocd-bill/ee5508ee-98b8-4d6b-b62f-fd991ff033ec"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "babc5627a84918f705cff1c5e72be2d0ae5b81d475d09310143c66f41105484e"
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 1087 (2023_24) — Barrow County; ad valorem tax for educational purposes for certain senior citizens with certain maximum incomes; provide homestead exemption

A BILL to be entitled an Act to provide a homestead exemption from Barrow County school district ad valorem taxes for educational purposes for certain senior citizens with certain maximum incomes; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability and eligibility; 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 1087/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/224867.pdf)
2. **LC 44 2610/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/222462.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/222485.pdf)

## Votes

- Senate Vote #522 - 2023-2024 Regular Session — **51–2** (pass) · upper
- House Vote #440 - 2023-2024 Regular Session — **158–0** (pass) · lower

## Sponsors

- Chuck Efstration — primary (person)
- Holt Persinger — primary (person)
- Houston Gaines — primary (person)

## Timeline

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

- **2024-01-30** House Hopper `introduction`
- **2024-01-31** House First Readers `reading-1`
- **2024-02-01** House Second Readers `reading-2`
- **2024-02-08** House Committee Favorably Reported `committee-passage-favorable`
- **2024-02-08** House Third Readers `reading-3`
- **2024-02-08** House Passed/Adopted `passage`
- **2024-02-08** House Immediately Transmitted to Senate
- **2024-02-09** Senate Read and Referred `referral-committee`
- **2024-02-21** Senate Committee Favorably Reported `committee-passage-favorable`
- **2024-02-21** Senate Passed/Adopted `passage`
- **2024-04-01** House Sent to Governor `executive-receipt`
- **2024-05-01** House Date Signed by Governor `executive-signature`
- **2024-05-01** Act 520 `executive-signature`
- **2024-05-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ee5508ee-98b8-4d6b-b62f-fd991ff033ec`. Confidence: reported (aggregated from official Georgia legislature records).