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2025-2026 Regular Session

HB92

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.

Legislative progress

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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

House committee substitute January 29, 2025 House committee reassignment February 4, 2025 House committee substitute February 5, 2025 Senate committee substitute February 26, 2025 Senate committee reassignment February 28, 2025 Senate committee substitute March 21, 2025 Sent to Governor April 1, 2025 Governor approved April 1, 2025 Became law April 1, 2025

Recorded floor votes

4 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.

February 18, 2025 · House

Passage: House Vote #40

Passed ⭐ Substantive final action

173 yea–1 nay · 1 not voting · 5 absent

View roll call

March 25, 2025 · Senate

Motion To Engross: Hb 92, Hb 290: Senate Vote #278

Passed

31 yea–22 nay · 2 not voting · 1 absent

View roll call

March 25, 2025 · Senate

Passage By Substitute: Senate Vote #280

Passed ⭐ Substantive final action

52 yea–2 nay · 2 not voting

View roll call

March 27, 2025 · House

Agree To Senate Substitute: House Vote #329

Passed ⭐ Substantive final action

165 yea–0 nay · 1 not voting · 14 absent

View roll call

Committee referrals

February 18, 2025 · Senate

Rules

Instrument history

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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. State Effective Date 2025-04-01
  2. State Act 5
  3. House House Date Signed by Governor
  4. House House Sent to Governor
  5. House House Agreed Senate Amend or Sub
  6. Senate Senate Transmitted House
  7. Senate Senate Passed/Adopted By Substitute
  8. Senate Senate Third Read
  9. Senate Senate Engrossed
  10. Senate Senate Committee Favorably Reported By Substitute
  11. Senate Senate Recommitted
  12. Senate Senate Read Second Time
  13. Senate Senate Committee Favorably Reported By Substitute
  14. Senate Senate Read and Referred
  15. House House Immediately Transmitted to Senate
  16. House House Passed/Adopted By Substitute View roll call
  17. House House Third Readers
  18. House House Committee Favorably Reported By Substitute
  19. House House Withdrawn, Recommitted
  20. House House Committee Favorably Reported By Substitute
  21. House House Second Readers
  22. House House First Readers
  23. House House Hopper
Source provenance