By Dave Williams, Capitol Beat News Service

ATLANTA — Most new laws the General Assembly enacted this year took effect in July.

But some significant legislation or portions of legislation lawmakers passed pertaining to elections, taxes, and health care don’t become operative until New Year’s Day.

The list includes Senate Bill 189, a controversial election reform measure the legislature’s Republican majorities passed along party lines. While most of the 24-page bill took effect in July, three of its provisions don’t kick in until Jan. 1.

The most far-reaching of those provisions requires homeless Georgians to use their county registrar’s office as their mailing address. While Republicans said the homeless registration provision would help fulfill the overall bill’s broader goal of restoring integrity to the voting process, Democrats and civil rights groups said it would disenfranchise eligible voters who happen to be homeless.

The other two portions of Senate Bill 189 that take effect Jan. 1 allow voters in local elections in the smallest rural counties to use paper ballots and require county election offices to take steps to prevent tampering with absentee ballots.

Two tax measures about to take effect will provide both property tax relief and greater accountability surrounding the various tax incentives the state offers businesses as bait to lure jobs to Georgia.

Georgia voters ratified an amendment to the state constitution last month with 63% of the vote that prohibits local governments from raising residential property assessments in a given year by more than the annual rate of inflation, even if a home’s market value has gone up more.

Cities, counties and school districts will be allowed to opt out of the measure if they choose. However, any local government that wishes to take that step will be required to file its intent to do so with the Georgia secretary of state’s office by March 1 and hold at least three public hearings.

The Tax Expenditures Transparency Act of 2024 will require the Georgia Department of Audits and Accounts to complete at least 12 analyses each year of state income tax credits or sales tax exemptions.