majority of the qualified voters voting at the general election held on November 8, 2022.
Ga. L. 2022, p. 736, § 2/HB 997, not codified by the General Assembly, provides, in part, that this Code section shall be applicable to all tax years beginning on or after January 1, 2023.
All personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home, if not held for sale, rental, or other commercial use, shall be exempt from all ad valorem taxation. All tools and implements of trade of manual laborers shall be exempt from all ad valorem taxation in an amount not to exceed $2,500.00 in actual value and all domestic animals shall be exempt from all ad valorem taxation in an amount not to exceed $300.00 in actual value.