Fabio
96 lines
5.3 KiB
Markdown
96 lines
5.3 KiB
Markdown
---
|
||
type: "Bill"
|
||
title: "Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption"
|
||
description: "A BILL to be entitled an Act to amend Code Section 48-5-44.2 of the Official Code of Georgia Annotated, relating to base year homestead exemption, so as to postpone the date by which local governing authorities are authorized to opt out of such homestead exemption; to provide for related matters; to repeal conflicting laws; and for other purposes."
|
||
jurisdiction: "us/states/ga"
|
||
legislature: "Georgia General Assembly"
|
||
session: "2025_26"
|
||
identifier: "HB 92"
|
||
citation: "Georgia HB 92 (2025_26)"
|
||
classification: ["bill"]
|
||
subjects: ["LOCAL GOVERNMENT", "PROPERTY", "REVENUE AND TAXATION"]
|
||
status: "enacted"
|
||
primary_sponsors: ["Chris Erwin", "Clint Crowe", "Dale Washburn", "Noel Williams, Jr.", "Shaw Blackmon", "Trey Kelley"]
|
||
version_count: 9
|
||
action_count: 23
|
||
vote_count: 4
|
||
first_action: "2025-01-16"
|
||
last_action: "2025-04-01"
|
||
source: "openstates"
|
||
source_identifier: "ocd-bill/999a5941-0e79-40ba-98b8-5729ff800eb5"
|
||
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
|
||
source_hash: "08bd879af86401b94a7b8c2151dcd3f7c201d980876817594ffad088719e08d6"
|
||
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 92 (2025_26) — Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption
|
||
|
||
A BILL to be entitled an Act to amend Code Section 48-5-44.2 of the Official Code of Georgia Annotated, relating to base year homestead exemption, so as to postpone the date by which local governing authorities are authorized to opt out of such homestead exemption; to provide for related matters; 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 92/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/237718.pdf)
|
||
2. **LC 50 0993/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230096.pdf)
|
||
3. **LC 50 1030S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230595.pdf)
|
||
4. **LC 50 1061S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/231400.pdf)
|
||
5. **LC 50 1125S Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/237048.pdf)
|
||
6. **LC 50 1125S/RCS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232665.pdf)
|
||
7. **LC 50 1125S/rcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232595.pdf)
|
||
8. **Sen Ctee Sub LC 50 1237S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/236818.pdf)
|
||
9. **Sen Ctee sub LC 50 1164S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/233796.pdf)
|
||
|
||
## Votes
|
||
|
||
- Senate Vote #278 - 2025-2026 Regular Session — **31–22** (pass) · upper
|
||
- House Vote #40 - 2025-2026 Regular Session — **173–1** (pass) · lower
|
||
- House Vote #329 - 2025-2026 Regular Session — **165–0** (pass) · lower
|
||
- Senate Vote #280 - 2025-2026 Regular Session — **52–2** (pass) · upper
|
||
|
||
## Sponsors
|
||
|
||
- Chris Erwin — primary (person)
|
||
- Clint Crowe — primary (person)
|
||
- Dale Washburn — primary (person)
|
||
- Noel Williams, Jr. — primary (person)
|
||
- Shaw Blackmon — primary (person)
|
||
- Trey Kelley — primary (person)
|
||
|
||
## Timeline
|
||
|
||
The legislative action history — every referral, reading, and vote.
|
||
|
||
- **2025-01-16** House Hopper `introduction`
|
||
- **2025-01-17** House First Readers `reading-1`
|
||
- **2025-01-27** House Second Readers `reading-2`
|
||
- **2025-01-29** House Committee Favorably Reported By Substitute `committee-passage-favorable`
|
||
- **2025-02-04** House Withdrawn, Recommitted `referral-committee, withdrawal`
|
||
- **2025-02-05** House Committee Favorably Reported By Substitute `committee-passage-favorable`
|
||
- **2025-02-18** House Third Readers `reading-3`
|
||
- **2025-02-18** House Passed/Adopted By Substitute `passage`
|
||
- **2025-02-18** House Immediately Transmitted to Senate
|
||
- **2025-02-18** Senate Read and Referred `referral-committee`
|
||
- **2025-02-26** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
|
||
- **2025-02-27** Senate Read Second Time `reading-2`
|
||
- **2025-02-28** Senate Recommitted `referral-committee`
|
||
- **2025-03-21** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
|
||
- **2025-03-25** Senate Engrossed `passage`
|
||
- **2025-03-25** Senate Third Read `reading-3`
|
||
- **2025-03-25** Senate Passed/Adopted By Substitute `passage`
|
||
- **2025-03-25** Senate Transmitted House
|
||
- **2025-03-27** House Agreed Senate Amend or Sub
|
||
- **2025-04-01** House Sent to Governor `executive-receipt`
|
||
- **2025-04-01** House Date Signed by Governor `executive-signature`
|
||
- **2025-04-01** Act 5 `executive-signature`
|
||
- **2025-04-01** Effective Date
|
||
|
||
## Source
|
||
|
||
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/999a5941-0e79-40ba-98b8-5729ff800eb5`. Confidence: reported (aggregated from official Georgia legislature records).
|
||
|