---
type: "Bill"
title: "Revenue and taxation; update population bracket and census data for a certain property tax exemption for certain leased property"
description: "A BILL to be entitled an Act to amend Code Section 48-5-40 of the Official Code of Georgia Annotated, relating to definitions for property tax exemptions, so as to update the population bracket and census date for a certain property tax exemption for certain leased property; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 138"
citation: "Georgia HB 138 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Clint Crowe"]
version_count: 2
action_count: 16
vote_count: 3
first_action: "2023-01-30"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/99578bcb-1d0d-4aed-9305-0c3c5cd11277"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "aa96118c1c9a8beebf7471d9273ff860e872ec91716f20a26b3bc0d563ad084c"
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 138 (2023_24) — Revenue and taxation; update population bracket and census data for a certain property tax exemption for certain leased property

A BILL to be entitled an Act to amend Code Section 48-5-40 of the Official Code of Georgia Annotated, relating to definitions for property tax exemptions, so as to update the population bracket and census date for a certain property tax exemption for certain leased property; to provide for related matters; to provide for an effective date; 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 138/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/218935.pdf)
2. **LC 43 2551/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213102.pdf)

## Votes

- House Vote #78 - 2023-2024 Regular Session — **170–1** (pass) · lower
- Senate Vote #254 - 2023-2024 Regular Session — **31–22** (pass) · upper
- Senate Vote #261 - 2023-2024 Regular Session — **48–0** (pass) · upper

## Sponsors

- Clint Crowe — primary (person)

## Timeline

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

- **2023-01-30** House Hopper `introduction`
- **2023-01-31** House First Readers `reading-1`
- **2023-02-01** House Second Readers `reading-2`
- **2023-02-16** House Committee Favorably Reported `committee-passage-favorable`
- **2023-02-23** House Third Readers `reading-3`
- **2023-02-23** House Passed/Adopted `passage`
- **2023-02-27** Senate Read and Referred `referral-committee`
- **2023-03-14** Senate Committee Favorably Reported `committee-passage-favorable`
- **2023-03-15** Senate Read Second Time `reading-2`
- **2023-03-21** Senate Engrossed `passage`
- **2023-03-21** Senate Third Read `reading-3`
- **2023-03-21** Senate Passed/Adopted `passage`
- **2023-03-30** House Sent to Governor `executive-receipt`
- **2023-05-01** House Date Signed by Governor `executive-signature`
- **2023-05-01** Act 89 `executive-signature`
- **2023-05-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/99578bcb-1d0d-4aed-9305-0c3c5cd11277`. Confidence: reported (aggregated from official Georgia legislature records).