---
type: "Bill"
title: "City of Atlanta; independent school district ad valorem taxes for educational purposes; provide"
description: "A BILL to be entitled an Act to provide a homestead exemption from City of Atlanta independent school district ad valorem taxes for educational purposes in the amount of $100,000.00 of the assessed value of the homestead for residents of that city who are 65 years of age or older and whose income does not exceed $100,000.00; 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: "SB 439"
citation: "Georgia SB 439 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Elena Parent", "Gail Davenport", "Jason Esteves", "Josh McLaurin", "Nan Orrock", "Sonya Halpern"]
version_count: 4
action_count: 13
vote_count: 2
first_action: "2024-01-31"
last_action: "2024-05-06"
source: "openstates"
source_identifier: "ocd-bill/c5097e58-8adc-47bd-9d44-72daa366350a"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "3c2629bb7ad32ac52c2c90be4792a695db563225b32b207357174da542cafb38"
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 SB 439 (2023_24) — City of Atlanta; independent school district ad valorem taxes for educational purposes; provide

A BILL to be entitled an Act to provide a homestead exemption from City of Atlanta independent school district ad valorem taxes for educational purposes in the amount of $100,000.00 of the assessed value of the homestead for residents of that city who are 65 years of age or older and whose income does not exceed $100,000.00; 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. **As introduced LC 44 2540** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/222551.pdf)
2. **As passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/223949.pdf)
3. **SB 439 Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/222553.pdf)
4. **SB 439/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225731.pdf)

## Votes

- Senate Vote #491 - 2023-2024 Regular Session — **45–0** (pass) · upper
- House Vote #537 - 2023-2024 Regular Session — **169–0** (pass) · lower

## Sponsors

- Elena Parent — primary (person)
- Gail Davenport — primary (person)
- Jason Esteves — primary (person)
- Josh McLaurin — primary (person)
- Nan Orrock — primary (person)
- Sonya Halpern — primary (person)

## Timeline

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

- **2024-01-31** Senate Hopper `introduction`
- **2024-02-01** Senate Read and Referred `referral-committee`
- **2024-02-13** Senate Committee Favorably Reported `committee-passage-favorable`
- **2024-02-13** Senate Passed/Adopted `passage`
- **2024-02-15** House First Readers `reading-1`
- **2024-02-16** House Second Readers `reading-2`
- **2024-02-26** House Committee Favorably Reported `committee-passage-favorable`
- **2024-02-26** House Third Readers `reading-3`
- **2024-02-26** House Passed/Adopted `passage`
- **2024-04-02** Senate Sent to Governor `executive-receipt`
- **2024-05-06** Senate Date Signed by Governor `executive-signature`
- **2024-05-06** Act 624 `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/c5097e58-8adc-47bd-9d44-72daa366350a`. Confidence: reported (aggregated from official Georgia legislature records).