---
type: "Bill"
title: "Ad valorem tax; increase a statewide exemption for tangible personal property"
description: "A BILL to be entitled an Act to amend Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions and deferral, so as to increase a statewide ad valorem tax exemption for tangible personal property; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for related matters; 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: "2023_24"
identifier: "HB 808"
citation: "Georgia HB 808 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Alan Powell", "Bill Yearta", "Jason Ridley", "Karen Mathiak", "Matt Dubnik", "Mike Cheokas"]
version_count: 5
action_count: 21
vote_count: 4
first_action: "2023-03-21"
last_action: "2024-05-06"
source: "openstates"
source_identifier: "ocd-bill/67a98fb6-19cf-40f9-91a4-82eb5e1dfbd3"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "416497d3c31bda531c56905ec65ece2d853aac7f4adbd7353b7b3dd8eea625d5"
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 808 (2023_24) — Ad valorem tax; increase a statewide exemption for tangible personal property

A BILL to be entitled an Act to amend Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions and deferral, so as to increase a statewide ad valorem tax exemption for tangible personal property; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for related matters; 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. **Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/226658.pdf)
2. **HB 808/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/228993.pdf)
3. **LC 43 2806/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/218835.pdf)
4. **LC 50 0780S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225582.pdf)
5. **LC 50 0780S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225106.pdf)

## Votes

- Senate Vote #689 - 2023-2024 Regular Session — **31–22** (pass) · upper
- Senate Vote #798 - 2023-2024 Regular Session — **51–0** (pass) · upper
- Senate Vote #695 - 2023-2024 Regular Session — **33–18** (pass) · upper
- House Vote #552 - 2023-2024 Regular Session — **125–42** (pass) · lower

## Sponsors

- Alan Powell — primary (person)
- Bill Yearta — primary (person)
- Jason Ridley — primary (person)
- Karen Mathiak — primary (person)
- Matt Dubnik — primary (person)
- Mike Cheokas — primary (person)

## Timeline

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

- **2023-03-21** House Hopper `introduction`
- **2023-03-23** House First Readers `reading-1`
- **2023-03-27** House Second Readers `reading-2`
- **2024-02-21** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2024-02-26** House Third Readers `reading-3`
- **2024-02-26** House Passed/Adopted By Substitute `passage`
- **2024-02-27** Senate Read and Referred `referral-committee`
- **2024-03-07** Senate Committee Favorably Reported `committee-passage-favorable`
- **2024-03-08** Senate Read Second Time `reading-2`
- **2024-03-20** Senate Engrossed `passage`
- **2024-03-20** Senate Third Read `reading-3`
- **2024-03-20** Senate Lost `failure, reading-3`
- **2024-03-20** Senate Notice to Reconsider
- **2024-03-21** Senate Reconsidered
- **2024-03-26** Senate Tabled
- **2024-03-26** Senate Taken from Table
- **2024-03-26** Senate Reconsidered Passed/Adopted
- **2024-04-02** House Sent to Governor `executive-receipt`
- **2024-05-06** House Date Signed by Governor `executive-signature`
- **2024-05-06** Act 581 `executive-signature`
- **2024-05-06** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/67a98fb6-19cf-40f9-91a4-82eb5e1dfbd3`. Confidence: reported (aggregated from official Georgia legislature records).