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---
type: "Bill"
title: "Ad valorem tax; certain farm equipment held for sale in dealer inventory; exempt"
description: "A BILL to be entitled an Act to amend Part 5 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to an exemption from ad valorem taxation for certain farm equipment held for sale in dealer inventory, so as to provide for additional qualifications; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2015_16"
identifier: "HB 374"
citation: "Georgia HB 374 (2015_16)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Amy Carter", "Chad Nimmer", "Chuck Williams", "Jason Shaw", "Randy Nix", "Terry England"]
version_count: 3
action_count: 19
vote_count: 1
first_action: "2015-02-17"
last_action: "2015-07-01"
source: "openstates"
source_identifier: "ocd-bill/045c6b3f-8bac-47fa-bfde-497d61377816"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "cce21fde85c285bac1338867e64075be211321af6d00c74182a14798b26a8479"
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 374 (2015_16) — Ad valorem tax; certain farm equipment held for sale in dealer inventory; exempt
A BILL to be entitled an Act to amend Part 5 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to an exemption from ad valorem taxation for certain farm equipment held for sale in dealer inventory, so as to provide for additional qualifications; 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 374/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/153794.pdf)
2. **LC 34 4455/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/148225.pdf)
3. **Sen ctee sub LC 34 4681ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/152736.pdf)
## Votes
- PASSAGE — **1650** (pass) · lower
## Sponsors
- Amy Carter — primary (person)
- Chad Nimmer — primary (person)
- Chuck Williams — primary (person)
- Jason Shaw — primary (person)
- Randy Nix — primary (person)
- Terry England — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2015-02-17** House Hopper
- **2015-02-18** House First Readers `reading-1`
- **2015-02-19** House Second Readers `reading-2`
- **2015-03-03** House Committee Favorably Reported `committee-passage-favorable`
- **2015-03-11** House Third Readers `reading-3`
- **2015-03-11** House Passed/Adopted `passage`
- **2015-03-13** Senate Read and Referred `referral-committee`
- **2015-03-27** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2015-03-27** Senate Read Second Time `reading-2`
- **2015-03-31** Senate Engrossed `passage`
- **2015-03-31** Senate Tabled
- **2015-04-02** Senate Taken from Table
- **2015-04-02** Senate Third Read `reading-3`
- **2015-04-02** Senate Passed/Adopted By Substitute `passage`
- **2015-04-02** House Agreed Senate Amend or Sub
- **2015-04-08** House Sent to Governor `executive-receipt`
- **2015-05-06** House Date Signed by Governor `executive-signature`
- **2015-05-06** Act 153 `executive-signature`
- **2015-07-01** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/045c6b3f-8bac-47fa-bfde-497d61377816`. Confidence: reported (aggregated from official Georgia legislature records).