Georgia 2023-2024 Regular Session

Georgia House Bill HB1143

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
2/16/24  
Refer
2/13/24  
Enrolled
4/1/24  
Report Pass
2/16/24  
Chaptered
5/1/24  
Enrolled
4/1/24  
Chaptered
5/1/24  

Caption

Telfair County; ad valorem tax; county purposes; provide homestead exemption

Impact

If passed, HB 1143 would significantly reduce the tax burden on homeowning residents of Telfair County, making it financially easier for individuals to maintain their residences and potentially stimulate local economic activity by encouraging stability in homeownership. The exemption would be applicable only to county ad valorem taxes, leaving state and municipal taxes unaffected. The law is designed to take effect only after public approval in a local referendum, set to occur during the November 2024 election.

Summary

House Bill 1143, introduced for Telfair County, provides a homestead exemption from ad valorem taxes for county purposes. The bill grants residents an exemption that equals the difference between the current year's assessed value and the base year's assessed value of their homestead, up to a maximum of $25,000. This exemption includes a definition of homestead and specifies the properties that will qualify for the exemption, which may include up to five contiguous acres. The bill outlines the necessary application procedures and automatic renewal conditions for eligible residents.

Sentiment

The sentiment surrounding HB 1143 is generally positive among supporters, particularly residents looking for relief from rising property taxes. Advocates argue that the exemption will help families afford to stay in their homes amidst fluctuating property values. However, there may be concerns from local government officials regarding potential revenue impacts, as reduced tax intake could affect funding for county services. Overall, the bill is seen as a beneficial measure for local homeowners, demonstrating a commitment to supporting community stability.

Contention

Despite widespread support, contention arises around the financial implications for the county, particularly regarding maintaining sufficient funding for essential services. The requirement for a referendum adds another layer of complexity, as the necessity of voter approval could delay implementation. Critics may also question the effectiveness of such tax exemptions in actually assisting those in need, or if they inadvertently favor wealthier residents who can afford homes that appreciate significantly in value, leaving lower-income households with little benefit.

Companion Bills

No companion bills found.

Similar Bills

NJ S1309

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

NJ S2037

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

CA AB1885

Debtor exemptions: homestead exemption.

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

FL H1105

Rescinding a Homestead Exemption Application

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

CA SB832

Debtor exemptions: homestead exemption.