Fabio
80 lines
3.9 KiB
Markdown
80 lines
3.9 KiB
Markdown
---
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type: "Bill"
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title: "Ad valorem tax; property; fair market value applicable to inventory; provisions"
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description: "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."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2021_22"
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identifier: "HB 451"
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citation: "Georgia HB 451 (2021_22)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Bruce Williamson", "Charles Martin", "David Knight", "Eddie Lumsden", "John Carson"]
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version_count: 3
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action_count: 17
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vote_count: 1
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first_action: "2021-02-11"
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last_action: "2021-05-04"
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source: "openstates"
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source_identifier: "ocd-bill/9d818400-b16e-4bc5-948a-e649934662c1"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "2950f602938befa297071c2d8d500e70a73d4ed12cbfffcd9144f8ca063e80d7"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ga"]
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---
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# Georgia HB 451 (2021_22) — Ad valorem tax; property; fair market value applicable to inventory; provisions
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **HB 451/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202492.pdf)
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2. **LC 43 1820ER/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/197556.pdf)
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3. **Sen ctee sub LC 43 1990ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/200716.pdf)
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## Votes
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- PASSAGE — **159–0** (pass) · lower
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## Sponsors
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- Bruce Williamson — primary (person)
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- Charles Martin — primary (person)
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- David Knight — primary (person)
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- Eddie Lumsden — primary (person)
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- John Carson — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-11** House Hopper
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- **2021-02-16** House First Readers `reading-1`
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- **2021-02-17** House Second Readers `reading-2`
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- **2021-03-03** House Committee Favorably Reported `committee-passage-favorable`
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- **2021-03-05** House Third Readers `reading-3`
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- **2021-03-05** House Passed/Adopted `passage`
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- **2021-03-08** Senate Read and Referred `referral-committee`
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- **2021-03-18** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2021-03-22** Senate Read Second Time `reading-2`
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- **2021-03-23** Senate Engrossed `passage`
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- **2021-03-23** Senate Third Read `reading-3`
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- **2021-03-23** Senate Passed/Adopted By Substitute `passage`
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- **2021-03-31** House Agreed Senate Amend or Sub
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- **2021-04-07** House Sent to Governor `executive-receipt`
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- **2021-05-04** House Date Signed by Governor `executive-signature`
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- **2021-05-04** Act 162 `executive-signature`
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- **2021-05-04** Effective Date
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d818400-b16e-4bc5-948a-e649934662c1`. Confidence: reported (aggregated from official Georgia legislature records).
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