Georgia 2023-2024 Regular Session

Georgia House Bill HB1140

Introduced
2/6/24  
Report Pass
2/12/24  
Introduced
2/6/24  
Report Pass
2/12/24  
Refer
2/13/24  
Engrossed
2/12/24  
Report Pass
2/29/24  
Refer
2/13/24  
Enrolled
3/26/24  
Report Pass
2/29/24  
Enrolled
3/26/24  
Chaptered
3/26/24  

Caption

Haralson County; ad valorem tax; educational purposes; homestead exemption; increase amount

Impact

If passed, this bill would have a notable impact on state laws governing property taxes, particularly those related to education funding. By eliminating the income cap, the bill could widen eligibility for more senior citizens, thus increasing the number of individuals benefitting from the tax exemption. The amendment aims to stimulate support for the aging population by reducing their financial obligations towards education funding through the Haralson County School District, which could lead to decreased revenue for educational purposes unless balanced by other funding sources.

Summary

House Bill 1140 proposes significant amendments to the existing homestead exemption for senior citizens in the Haralson County School District. The bill seeks to not only increase the exemption amount to the full assessed value of the homestead but also to repeal the existing maximum income limitation of $10,000 for eligibility. This legislative change is intended to provide greater financial relief to senior citizens, allowing them to better retain their homes and reduce their tax burden in a time of rising living costs.

Sentiment

The sentiment toward HB 1140 appears to be generally positive among advocates for senior citizens, who argue that increasing tax exemptions for this demographic is a necessary step toward ensuring their financial security. However, there may be concerns among educational funding advocates and stakeholders regarding the potential long-term impact on school district revenues. This divide reflects a broader dialogue around balancing individual financial relief with the need to adequately fund public education.

Contention

Notable points of contention surrounding HB 1140 include the implications of repealing the income cap, which critics argue could lead to significant financial losses for school district funding. Additionally, the push for a two-thirds majority vote in both legislative bodies indicates the bill's potential complexity and the need for broad support. The concern lies in the sustainability of education funding if a substantial portion of the community becomes exempt from ad valorem taxes. Furthermore, the administrative logistics of the proposed referendum process for community approval may raise issues about feasibility and public engagement.

Companion Bills

No companion bills found.

Similar Bills

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CA SB832

Debtor exemptions: homestead exemption.