---
type: "Bill"
title: "Chattooga County; ad valorem taxes for county purposes; provide homestead exemption"
description: "A BILL to be entitled an Act to provide for a homestead exemption from Chattooga County ad valorem taxes for county purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted base year assessed value of such homestead; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; 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 provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 877"
citation: "Georgia HB 877 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eddie Lumsden"]
version_count: 3
action_count: 12
vote_count: 2
first_action: "2024-01-09"
last_action: "2024-02-19"
source: "openstates"
source_identifier: "ocd-bill/4e12add5-3b11-4739-9f9c-84b185728663"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "202a79a716759ea48b539eea28d7f3f4a000c3f44d1631758b828fff06beb8b9"
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 877 (2023_24) — Chattooga County; ad valorem taxes for county purposes; provide homestead exemption

A BILL to be entitled an Act to provide for a homestead exemption from Chattooga County ad valorem taxes for county purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted base year assessed value of such homestead; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; 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 provide for related matters; 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 877/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/222924.pdf)
2. **LC 47 2609/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/220921.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/220940.pdf)

## Votes

- House Vote #404 - 2023-2024 Regular Session — **154–0** (pass) · lower
- Senate Vote #466 - 2023-2024 Regular Session — **51–1** (pass) · upper

## Sponsors

- Eddie Lumsden — primary (person)

## Timeline

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

- **2024-01-09** House Hopper `introduction`
- **2024-01-10** House First Readers `reading-1`
- **2024-01-11** House Second Readers `reading-2`
- **2024-01-25** House Committee Favorably Reported `committee-passage-favorable`
- **2024-01-25** House Third Readers `reading-3`
- **2024-01-25** House Passed/Adopted `passage`
- **2024-01-26** Senate Read and Referred `referral-committee`
- **2024-02-06** Senate Committee Favorably Reported `committee-passage-favorable`
- **2024-02-06** Senate Passed/Adopted `passage`
- **2024-02-19** House Sent to Governor `executive-receipt`
- **2024-02-19** House Date Signed by Governor `executive-signature`
- **2024-02-19** Act 360 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4e12add5-3b11-4739-9f9c-84b185728663`. Confidence: reported (aggregated from official Georgia legislature records).