Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes
House Second Readers
Summary
The bill adds a new rule to Georgia’s property‑tax code that bars local governments from levying and selling property owned by anyone 60 years or older who owes back ad valorem taxes. The protection stays in place until the senior’s title leaves their name through sale, gift, condemnation, inheritance, or another transfer. It is meant to keep older homeowners from losing their homes over tax debt.
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