24 LC 50 0764
House Bill 1315
By: Representatives Williams of the 148
th
, Meeks of the 178
th
, Corbett of the 174
th
, Jones of
the 25
th
, Campbell of the 171
st
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
1
Annotated, relating to property tax exemptions, so as to provide for a state-wide exemption2
from all ad valorem taxes for aircraft used exclusively for the aerial application of fertilizers,3
pesticides, herbicides, fungicides, seeds, or other agricultural products; to provide for a4
referendum; to provide for effective dates, applicability, and automatic repeal; to provide for5
compliance with constitutional requirements; to repeal conflicting laws; and for other6
purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,10
relating to property tax exemptions, is amended in Code Section 48-5-41, relating to property11
exempt from ad valorem taxation, by revising paragraph (10) of subsection (a) as follows:12
"(10) Aircraft used exclusively for the aerial application of fertilizers, pesticides,
13
herbicides, fungicides, seeds, or any other agricultural product that would normally be14
used in an agricultural operation and can be applied by aerial application Reserved;"15
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SECTION 2.
16
The Secretary of State shall call and conduct an election as provided in this section for the17
purpose of submitting this Act to the electors of the entire state for approval or rejection. The18
Secretary of State shall conduct such election on November 5, 2024, and shall issue the call19
and conduct such election as provided by general law. The Secretary of State shall cause the20
date and purpose of the election to be published once a week for two weeks immediately21
preceding the date thereof in the official organ of each county in the state. The ballot shall22
have written or printed thereon the words:23
"( ) YES24
( ) NO 25
26
27
Shall the Act be approved which grants a state-wide exemption from ad
valorem taxes for aircraft used exclusively for the aerial application of
fertilizers, pesticides, herbicides, fungicides, seeds, or other agricultural
products?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
28
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on29
such question are for approval of the Act, Section 1 of this Act shall become of full force and30
effect on January 1, 2025. If the Act is not so approved or if the election is not conducted31
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall32
be automatically repealed on the first day of January immediately following such election33
date. It shall be the duty of each county election superintendent to certify the result thereof34
to the Secretary of State.35
SECTION 3.36
Except as otherwise provided in Section 2 of this Act, this Act shall become effective upon37
its approval by the Governor or upon its becoming law without such approval and shall be38
applicable to all taxable years beginning on or after January 1, 2025.39
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SECTION 4.
40
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the41
Constitution of the State of Georgia, Section 1 of this Act shall not become law unless it42
receives the requisite two-thirds' majority vote in both the Senate and the House of43
Representatives.44
SECTION 5.45
All laws and parts of laws in conflict with this Act are repealed.46
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