Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-11-2-.32 — Floating Homestead Inflation Rate
For purposes of O.C.G.A. § 48-5-44.2 , the "inflation rate" shall be the rate of change in the Consumer Price Index - All Urban Consumers (CPI-U): U.S. City Average as reported by the Bureau of Labor Statistics of the United States Department of Labor (Bureau) for the most recent calendar year. The Department will publish the inflation rate each year following the Bureau's January release of the inflation rate for the immediately preceding December of the prior calendar year. Cite as Ga. Comp. R. & Regs. R. 560-11-2-.32 Authority: O.C.G.A. §§ 48-2-12 , 48-5-44.2 . History. Original Rule entitled "County Boards of Equalization -- Creation and Number" was filed on July 18, 1973; effective August 7, 1973. Repealed: F. Mar. 3, 2011; eff. Mar. 23, 2011. Adopted: New Rule entitled "Floating Homestead Inflation Rate." F. Apr. 17, 2025; eff. May 7, 2025.
Source: official text