---
type: "Bill"
title: "City of Decatur; independent school district ad valorem taxes for educational purposes; provide homestead exemption"
description: "A BILL to be entitled an Act to provide a homestead exemption from City of Decatur independent school district ad valorem taxes for educational purposes for five years in the amount of $200,000.00 of the assessed value of the homestead for residents of that school district who are between 65 and 69 years of age and whose income does not exceed $53,000.00; to provide a homestead exemption from City of Decatur independent school district ad valorem taxes for educational purposes for five years in the amount of $200,000.00 of the assessed value of the homestead for residents of that school district who are 70 years of age or older regardless of income; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2021_22"
identifier: "SB 292"
citation: "Georgia SB 292 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Elena Parent"]
version_count: 5
action_count: 14
vote_count: 1
first_action: "2021-03-11"
last_action: "2021-05-03"
source: "openstates"
source_identifier: "ocd-bill/67f48cdf-8c01-45f5-aa3e-6bfca6fd3fb8"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "498e9dd1e44c172ab657030f9623b1be6dac2d655616db63b468fdbbe6e19d37"
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 292 (2021_22) — City of Decatur; independent school district ad valorem taxes for educational purposes; provide homestead exemption

A BILL to be entitled an Act to provide a homestead exemption from City of Decatur independent school district ad valorem taxes for educational purposes for five years in the amount of $200,000.00 of the assessed value of the homestead for residents of that school district who are between 65 and 69 years of age and whose income does not exceed $53,000.00; to provide a homestead exemption from City of Decatur independent school district ad valorem taxes for educational purposes for five years in the amount of $200,000.00 of the assessed value of the homestead for residents of that school district who are 70 years of age or older regardless of income; 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 47 0760** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/200355.pdf)
2. **As passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/200741.pdf)
3. **LC 47 1109S/hss** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202315.pdf)
4. **SB 292 ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/200344.pdf)
5. **SB 292/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202383.pdf)

## Votes

- LOCAL CONSENT CALENDAR — **47–1** (pass) · upper

## Sponsors

- Elena Parent — primary (person)

## Timeline

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

- **2021-03-11** Senate Hopper
- **2021-03-15** Senate Read and Referred `referral-committee`
- **2021-03-18** Senate Committee Favorably Reported `committee-passage-favorable`
- **2021-03-18** Senate Passed/Adopted `passage`
- **2021-03-22** House First Readers `reading-1`
- **2021-03-23** House Second Readers `reading-2`
- **2021-03-31** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2021-03-31** House Third Readers `reading-3`
- **2021-03-31** House Passed/Adopted By Substitute `passage`
- **2021-03-31** Senate Agreed House Amend or Sub
- **2021-04-07** Senate Sent to Governor `executive-receipt`
- **2021-05-03** Senate Date Signed by Governor `executive-signature`
- **2021-05-03** Act 154 `executive-signature`
- **2021-05-03** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/67f48cdf-8c01-45f5-aa3e-6bfca6fd3fb8`. Confidence: reported (aggregated from official Georgia legislature records).