---
type: "Bill"
title: "Decatur, City of; ad valorem tax; municipal purposes; provide new homestead exemption"
description: "A BILL to be entitled an Act to provide for a new homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of $40,000.00 for each resident of the City of Decatur who resides upon real property subject to a written lease having an initial term of not less than 99 years with a landlord that is an entity exempt from taxation under Section 501(c)(3) of the federal Internal Revenue Code and who owns all improvements located on the real property; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and 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 634"
citation: "Georgia HB 634 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Becky Evans", "Karla Drenner", "Mary Oliver", "Omari Crawford"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2023-02-28"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/55058891-52d2-4546-9e3a-b5464328aa33"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "27a6edd9261f698903fae9b3efcbe51aa1c0d01b4d3d1bb6284920a0ad60d00e"
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 634 (2023_24) — Decatur, City of; ad valorem tax; municipal purposes; provide new homestead exemption

A BILL to be entitled an Act to provide for a new homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of $40,000.00 for each resident of the City of Decatur who resides upon real property subject to a written lease having an initial term of not less than 99 years with a landlord that is an entity exempt from taxation under Section 501(c)(3) of the federal Internal Revenue Code and who owns all improvements located on the real property; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and 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 634/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/218049.pdf)
2. **LC 47 2100/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/216421.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/216430.pdf)

## Votes

- House Vote #219 - 2023-2024 Regular Session — **157–0** (pass) · lower
- Senate Vote #232 - 2023-2024 Regular Session — **49–0** (pass) · upper

## Sponsors

- Becky Evans — primary (person)
- Karla Drenner — primary (person)
- Mary Oliver — primary (person)
- Omari Crawford — primary (person)

## Timeline

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

- **2023-02-28** House Hopper `introduction`
- **2023-03-01** House First Readers `reading-1`
- **2023-03-02** House Second Readers `reading-2`
- **2023-03-09** House Committee Favorably Reported `committee-passage-favorable`
- **2023-03-09** House Third Readers `reading-3`
- **2023-03-09** House Passed/Adopted `passage`
- **2023-03-13** Senate Read and Referred `referral-committee`
- **2023-03-15** Senate Committee Favorably Reported `committee-passage-favorable`
- **2023-03-15** 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 165 `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/55058891-52d2-4546-9e3a-b5464328aa33`. Confidence: reported (aggregated from official Georgia legislature records).