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Published on December 29, 2007

Author: abdullah

Source: authorstream.com

Farm Equipment Tax Exemption (HB 203):  Farm Equipment Tax Exemption (HB 203) Slide2:  Prepared by The House of Representatives Communications Office 609 LOB Riley Lowry Director 404-656-0305 Prepared by Jenee’ Burke What Will HB 203 Do ?:  What Will HB 203 Do ? This bill makes certain types of farming equipment held under lease purchase agreements exempt from ad valorem taxes. What does HB 203 Accomplish?:  What does HB 203 Accomplish? Eliminates Statewide Ad Valorem Taxes from Farm Equipment Alleviates Farm Families from Tax Burdens Calls for a Public Referendum What does this mean?:  What does this mean? Ad valorem taxes are calculated based on the value of the item. This act will alleviate farming families from the burden of paying extra taxes for the equipment they need for their livelihood. What types of Equipment are covered?:  What types of Equipment are covered? All equipment directly used in agricultural production, with the exception of motor vehicles are included in the exemption. This includes equipment such as tractors, combines and other fixed or mobile farm equipment. Who does this affect?:  Who does this affect? Family Owned Farm Product Producers This legislation is not aimed at relieving taxes for large corporate farms, but intended for small family owned farming operations. Public Referendum:  Public Referendum During the 2006 General Election, this legislation will be put up for public decision. Election ballots will include a section pertaining to the act so that Georgia Voters can be the ones to decide whether or not they want these changes. What’s Next?:  What’s Next? If the referendum passes, farming equipment will be exempt from ad valorem taxes beginning in 2007.

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