Ad valorem tax; bona fide conservation use property; remove a limitation on leased property as to certain entities
Summary
A BILL to be entitled an Act to amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to preferential assessment for bona fide conservation use property and bona fide residential transitional property, so as to remove a limitation on leased property as to certain entities; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Apr 2025
Signed into Law
May 2025
Introduced Jan 27, 2025
Signed May 14, 2025
Maddy AI version diff · 1 comparison
What changed between versions
LC 44 2876/a
→
HB 129/AP*
·
4 edits
MODERATE
This bill was amended to change its subject matter from conservation property tax assessments to postproduction tax credits, and to update the effective date from 2026 to 2025. The original text about conservation land assessments was removed, while new text about tax credits for film and television postproduction work was added.
Scope change
The bill's scope changed from governing conservation property tax assessments to governing tax credits for postproduction expenditures in the film and television industry.
SCOPE
The bill's title and purpose were changed from conservation property assessment to postproduction tax credits
ELIGIBILITY
All provisions related to conservation use property assessment, including rules about land use, hunting rights, and soil maps, were removed
FISCAL
New provisions for tax credits on postproduction expenditures were added
TIMELINE
The effective date was changed from January 1, 2026 to January 1, 2025
Floor votes · Senate Apr 2, 2025 · House Mar 4, 2025
How they voted
42–10
Passed · 3 other
Total votes 55
Apr 2, 2025
D
Democratic22
90% Yea
R
Republican33
66% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
19
Key actions
8
Committee
5
Amendments
1
May 14, 2025
Signed into law
Act 251
upper
May 14, 2025
Signed into law
House Date Signed by Governor
lower
Apr 2, 2025
Introduced
House Agreed Senate Amend or Sub
lower
Apr 2, 2025
Upper · Passed
Senate Passed/Adopted By Substitute
upper
Apr 2, 2025
Upper · Passed
Senate Engrossed
upper
Mar 31, 2025
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Mar 28, 2025
Committee
Senate Recommitted
upper
Mar 25, 2025
Upper · Passed
Senate Committee Favorably Reported
upper
Mar 6, 2025
Committee
Senate Read and Referred
upper
Mar 4, 2025
Lower · Passed
House Passed/Adopted
lower
Feb 26, 2025
Lower · Passed
House Committee Favorably Reported
lower
Jan 27, 2025
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
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