2025-2026 Regular Session

HB942

Ad valorem tax; public property owned by a political subdivision outside of its territorial limits; limit an exemption

A BILL to be entitled an Act to amend Code Section 48-5-41 of the Official Code of Georgia Annotated, relating to property exempt from ad valorem taxation, so as to limit an exemption from ad valorem taxation for public property owned by a political subdivision outside of its territorial limits that is developed by grading or other improvements to the extent of at least 25 percent of the total land area and has facilities actively used for a public or governmental purpose; to provide for an effective date; to provide for related matters; to repeal conflicting laws; and for other purposes.

Current disposition

Introduced in House

Last status date

March 4, 2026

Last status update

House Postponed

Author

Rhonda Burnough

Co-sponsors

Eric BellSandra Scott