Georgia 2023-2024 Regular Session

Georgia House Bill HB1269

Introduced
2/13/24  
Report Pass
2/22/24  
Introduced
2/13/24  
Report Pass
2/22/24  
Refer
2/26/24  
Engrossed
2/22/24  
Report Pass
3/13/24  
Refer
2/26/24  
Enrolled
4/1/24  
Report Pass
3/13/24  
Chaptered
5/6/24  
Enrolled
4/1/24  
Chaptered
5/6/24  

Caption

Gainesville, City of; ad valorem tax; municipal purposes; provide new homestead exemption

Impact

If enacted, HB 1269 will amend existing tax laws related to municipal taxation in Gainesville, applying the exemption starting from January 1, 2025. Furthermore, the bill includes stipulations for adjustment considerations not to exceed three percent increases each year from the previous assessed value and does not affect state or county taxes for educational purposes. This adjustment mechanism ensures that residents are protected from steep tax increases due to fluctuating property market conditions, which may offer a more predictable tax environment for homeowners.

Summary

House Bill 1269 proposes a new homestead exemption targeted at residents of the City of Gainesville from ad valorem taxes levied for municipal purposes. The exemption will specifically apply to the amount by which the current assessed value of a homestead exceeds its adjusted base year assessed value. This helps residents by reducing their tax burden based on the rising value of their properties, as the exemption reflects changes in property values calculated from a base year. The aim is to provide financial relief to homeowners amid increasing property taxation.

Sentiment

The sentiment surrounding HB 1269 appears to be cautiously optimistic among supporters who view it as a beneficial measure for local homeowners struggling with rising property taxes. Proponents, likely including local legislators and community advocates, emphasize the bill’s potential to alleviate financial stress on residents. On the other hand, there may be concerns among some factions about the sustainability of municipal revenue that could be affected by such exemptions, reflecting a balance between supporting homeowners and ensuring the city’s financial health.

Contention

The notable points of contention revolve around the mechanics of the exemption itself and its long-term implications for municipal funding. Some argue that while the exemption will help residents, it may limit financial resources available for public services funded through ad valorem taxes. Furthermore, the requirement for a referendum adds a layer of public accountability, highlighting the tension between immediate fiscal relief for homeowners and the potential necessity of local government funding for essential services.

Companion Bills

No companion bills found.

Similar Bills

GA HB1271

Gainesville, City of; ad valorem taxes; educational purposes; provide new homestead exemption

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NJ A3065

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NH HB304

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