Georgia 2023-2024 Regular Session

Georgia House Bill HB1271

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 taxes; educational purposes; provide new homestead exemption

Impact

The implementation of HB 1271 would primarily benefit residents of Gainesville by reducing their property tax burden related to educational funding. The bill reflects a response to local demands for tax relief mechanisms that cater to specific community needs. If passed, the exemption will only apply to future tax years starting from January 1, 2025, altering how educational funding is sourced at the local level. This could also prompt discussions in other districts about similar exemptions, potentially reshaping the landscape of local education financing statewide.

Summary

House Bill 1271 proposes a new homestead exemption specifically for the City of Gainesville independent school district, which would alleviate educational ad valorem taxes. The bill allows residents to exempt the portion of their homestead's assessed value that exceeds a defined base year assessed value, subject to an annual cap of three percent. This legislative change aims to provide financial relief to property owners in Gainesville, fostering a more favorable tax environment for residents and potentially promoting stability in the housing market.

Sentiment

Sentiment regarding HB 1271 appears to be supportive among proponents, particularly local representatives advocating for tax relief measures. Supporters emphasize the importance of easing financial pressures on homeowners and enhancing community welfare. Conversely, any potential dissent may arise from concerns about how this change might financially impact the educational budget for the Gainesville independent school district, especially if other funding sources are not identified to replace lost revenue due to tax exemptions.

Contention

The notable points of contention surrounding HB 1271 center on its financial implications for the City's educational system. Critics may argue that while tax exemptions would benefit homeowners, they could strain public education funding if a significant portion of property tax revenue is lost. This debate underscores the tension between providing immediate financial relief to residents and safeguarding the long-term funding necessary for quality education within the community. Furthermore, since the bill requires a two-thirds majority vote for approval, the discussions will likely highlight various perspectives about local governance and fiscal responsibility.

Companion Bills

No companion bills found.

Previously Filed As

GA HB1269

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

GA HB1270

Hall County; ad valorem taxes; educational purposes; provide new homestead exemption

GA HB1481

Atlanta, City of; ad valorem tax for educational purposes; provide homestead exemption

GA SB234

City of Dalton; independent school district ad valorem taxes for educational purposes; provide a homestead exemption

GA HB362

Bryan County; ad valorem tax; educational purposes; provide homestead exemption

GA SB77

City of Cartersville; independent school district ad valorem taxes for educational purposes; provide a homestead exemption

GA HB780

Greensboro, City of; ad valorem tax for municipal purposes; provide homestead exemption

GA HB1148

Paulding County; ad valorem tax; educational purposes; provide new homestead exemption

GA SB161

Gordon County; school district ad valorem taxes for educational purposes; provide homestead exemption

GA SB334

City of Trion; independent school district ad valorem taxes for educational purposes; provide a homestead exemption

Similar Bills

GA HB1269

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

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 A254

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

NJ A975

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