---
type: "Bill"
title: "Bartow County; ad valorem tax for educational purposes; provide homestead exemption"
description: "A BILL to be entitled an Act to amend an Act to provide a homestead exemption from certain Bartow County School District ad valorem taxes for educational purposes in the amount of $5,000.00 of the assessed value of the homestead for certain residents of that school district, approved April 1, 1994 (Ga. L. 1994, p. 4556), so as to increase the exemption to $15,000.00; 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 118"
citation: "Georgia HB 118 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Matthew Gambill", "Mitchell Scoggins"]
version_count: 5
action_count: 13
vote_count: 2
first_action: "2023-01-30"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/2d45e3e0-1998-4ad4-9d03-86a6509cedc8"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "e2982f1e78395c3df26f8d90654e225a5f0d4f44b9985ed9c0db1f22dc922cba"
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 118 (2023_24) — Bartow County; ad valorem tax for educational purposes; provide homestead exemption

A BILL to be entitled an Act to amend an Act to provide a homestead exemption from certain Bartow County School District ad valorem taxes for educational purposes in the amount of $5,000.00 of the assessed value of the homestead for certain residents of that school district, approved April 1, 1994 (Ga. L. 1994, p. 4556), so as to increase the exemption to $15,000.00; 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 118/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/215511.pdf)
2. **LC 47 1917/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213086.pdf)
3. **LC 47 2106S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213672.pdf)
4. **LC 47 2106S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213671.pdf)
5. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213117.pdf)

## Votes

- House Vote #18 - 2023-2024 Regular Session — **168–0** (pass) · lower
- Senate Vote #59 - 2023-2024 Regular Session — **53–0** (pass) · upper

## Sponsors

- Matthew Gambill — primary (person)
- Mitchell Scoggins — primary (person)

## Timeline

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

- **2023-01-30** House Hopper `introduction`
- **2023-01-31** House First Readers `reading-1`
- **2023-02-01** House Second Readers `reading-2`
- **2023-02-06** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2023-02-06** House Third Readers `reading-3`
- **2023-02-06** House Passed/Adopted By Substitute `passage`
- **2023-02-07** Senate Read and Referred `referral-committee`
- **2023-02-21** Senate Committee Favorably Reported `committee-passage-favorable`
- **2023-02-21** 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 106 `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/2d45e3e0-1998-4ad4-9d03-86a6509cedc8`. Confidence: reported (aggregated from official Georgia legislature records).