Georgia Code
Part 1 - Tax Exemptions
§ 48-5-42.1. Personal Property Tax Exemption for Property Valued at $7,500.00 or Less

History. Code 1981, § 48-5-42.1 , enacted by Ga. L. 1986, p. 878, § 1; Ga. L. 1988, p. 13, § 48; Ga. L. 2001, p. 1218, § 1.
Editor’s notes.
The Act (Ga. L. 1986, p. 878) which enacted the exemption granted by this Code section and which became effective on January 1, 1987, and was applicable to all tax years beginning on or after January 1, 1987, was approved by a majority of the voters voting at the November, 1986 general election.
The state-wide referendum (Ga. L. 2001, p. 1218, § 2) which provided for an ad valorem tax exemption for tangible personal property not exceeding $7,500.00 total was approved by a majority of the qualified voters voting at the November, 2002 general election.

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