Fabio
3.9 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | |||||||||
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| Bill | Ad valorem tax; property; fair market value applicable to inventory; provisions | A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions, so as to provide for the optional determination by a taxpayer of the fair market value applicable to inventory for which a level 1 freeport exemption is sought for certain taxable years; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes. | us/states/ga | Georgia General Assembly | 2021_22 | HB 451 | Georgia HB 451 (2021_22) |
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enacted |
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3 | 17 | 1 | 2021-02-11 | 2021-05-04 | openstates | ocd-bill/9d818400-b16e-4bc5-948a-e649934662c1 | http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl | 2950f602938befa297071c2d8d500e70a73d4ed12cbfffcd9144f8ca063e80d7 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Georgia HB 451 (2021_22) — Ad valorem tax; property; fair market value applicable to inventory; provisions
A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions, so as to provide for the optional determination by a taxpayer of the fair market value applicable to inventory for which a level 1 freeport exemption is sought for certain taxable years; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- HB 451/AP* (committee substitute) — source
- LC 43 1820ER/a (committee substitute) — source
- Sen ctee sub LC 43 1990ERS (committee substitute) — source
Votes
- PASSAGE — 159–0 (pass) · lower
Sponsors
- Bruce Williamson — primary (person)
- Charles Martin — primary (person)
- David Knight — primary (person)
- Eddie Lumsden — primary (person)
- John Carson — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-02-11 House Hopper
- 2021-02-16 House First Readers
reading-1 - 2021-02-17 House Second Readers
reading-2 - 2021-03-03 House Committee Favorably Reported
committee-passage-favorable - 2021-03-05 House Third Readers
reading-3 - 2021-03-05 House Passed/Adopted
passage - 2021-03-08 Senate Read and Referred
referral-committee - 2021-03-18 Senate Committee Favorably Reported By Substitute
committee-passage-favorable - 2021-03-22 Senate Read Second Time
reading-2 - 2021-03-23 Senate Engrossed
passage - 2021-03-23 Senate Third Read
reading-3 - 2021-03-23 Senate Passed/Adopted By Substitute
passage - 2021-03-31 House Agreed Senate Amend or Sub
- 2021-04-07 House Sent to Governor
executive-receipt - 2021-05-04 House Date Signed by Governor
executive-signature - 2021-05-04 Act 162
executive-signature - 2021-05-04 Effective Date
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/9d818400-b16e-4bc5-948a-e649934662c1. Confidence: reported (aggregated from official Georgia legislature records).