2025-2026 Regular SessionGeorgia Legislature

HB92: Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption

Legislative Summary

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.

Demographic Impact

Overall analysis of equity impact

Neutral
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Bill History

1/16/2025
House Hopper
House of Representatives
1/17/2025
House First Readers
House of Representatives
1/27/2025
House Second Readers
House of Representatives
1/29/2025
House Committee Favorably Reported By Substitute
House of Representatives
2/4/2025
House Withdrawn, Recommitted
House of Representatives
2/5/2025
House Committee Favorably Reported By Substitute
House of Representatives
2/18/2025
House Third Readers
House of Representatives
2/18/2025
House Passed/Adopted By Substitute
House of Representatives
2/18/2025
House Immediately Transmitted to Senate
House of Representatives
2/18/2025
Senate Read and Referred
Senate
2/26/2025
Senate Committee Favorably Reported By Substitute
Senate
2/27/2025
Senate Read Second Time
Senate
2/28/2025
Senate Recommitted
Senate
3/21/2025
Senate Committee Favorably Reported By Substitute
Senate
3/25/2025
Senate Engrossed
Senate
3/25/2025
Senate Third Read
Senate
3/25/2025
Senate Passed/Adopted By Substitute
Senate
3/25/2025
Senate Transmitted House
Senate
3/27/2025
House Agreed Senate Amend or Sub
House of Representatives
4/1/2025
House Sent to Governor
House of Representatives
4/1/2025
House Date Signed by Governor
House of Representatives
4/1/2025
Act 5

Roll Call Votes

Agree To Senate Substitute: House Vote #329
3/27/2025
165
Yea
0
Nay
1
Not Voting
14
Absent
Result: PASSED
Motion To Engross: Hb 92, Hb 290: Senate Vote #278
3/25/2025
31
Yea
22
Nay
2
Not Voting
1
Absent
Result: PASSED
Passage By Substitute: Senate Vote #280
3/25/2025
52
Yea
2
Nay
2
Not Voting
0
Absent
Result: PASSED
Passage: House Vote #40
2/18/2025
173
Yea
1
Nay
1
Not Voting
5
Absent
Result: PASSED

Status Information

Current Status
Passed(4/1/2025)
Chamber
House of Representatives

Documents

Enrolled
Bill Text3/28/2025125.3 KB
Comm Sub
Bill Text3/20/2025122.9 KB
Comm Sub
Bill Text2/26/202593.2 KB
Comm Sub
Bill Text2/19/202595.4 KB
Comm Sub
Bill Text2/19/202593.2 KB
Comm Sub
Bill Text2/5/202593.7 KB
Comm Sub
Bill Text1/30/202577.4 KB
Introduced
Bill Text1/17/202577.6 KB
Fiscal Note
Fiscal Note3/24/2025161.4 KB