Georgia 2023-2024 Regular Session

Georgia House Bill HB1423

Introduced
2/27/24  
Report Pass
3/7/24  
Introduced
2/27/24  
Report Pass
3/7/24  
Refer
3/8/24  
Engrossed
3/7/24  
Report Pass
3/18/24  
Refer
3/8/24  
Enrolled
4/1/24  
Report Pass
3/18/24  
Chaptered
4/22/24  
Enrolled
4/1/24  
Chaptered
4/22/24  

Caption

Dawson County; ad valorem tax for educational purposes for certain senior citizens; provide homestead exemptions

Impact

The introduction of HB 1423 is set to have significant implications on local taxation policies and the financial responsibilities of Dawson County's education system. If passed, the bill would repeal certain existing senior homestead exemptions while shifting the focus to new exemptions aimed at providing more substantial relief. By establishing a clear tax exemption framework for eligible senior citizens, the bill could potentially ease financial burdens on this demographic, aligning with broader efforts to support aging populations. However, it remains contingent upon a successful referendum scheduled for November 2024, requiring voter approval for its implementation.

Summary

House Bill 1423, known as the bill for providing homestead exemptions from Dawson County school district ad valorem taxes for educational purposes, seeks to offer tax relief to senior citizens in the district. It specifically targets residents aged 65 and older who have owned homes in the county for a minimum of five years. The bill provides exemptions of up to $200,000 for those aged 65-74 and up to $300,000 for those aged 75 or older on their assessed home values. Furthermore, senior citizens who have lived in Dawson County for at least 30 years would be eligible for an exemption starting in 2026, reinforcing the bill's focus on rewarding long-term residents.

Sentiment

The sentiment surrounding HB 1423 appears largely positive among its proponents, who view it as a valuable measure to assist senior citizens in managing their property taxes. Advocates argue that the bill addresses the financial challenges faced by older residents and could encourage them to remain in their homes longer. Opposition may arise from concerns regarding the bill's fiscal impact on education funding, with some critics arguing that reducing tax revenue could strain school district resources, potentially influencing educational quality and accessibility.

Contention

A point of contention may arise from the potential automatic repeal of previous exemptions focused on disabled seniors or those with low incomes, raising concerns regarding equity and ease of access to tax relief. Some lawmakers and advocacy groups may argue that this transition could disadvantage certain senior citizens. The debate on HB 1423 will likely explore the balance between providing substantial assistance to long-time residents and ensuring that other vulnerable groups are not left behind in the pursuit of tax reform.

Companion Bills

No companion bills found.

Similar Bills

TX HB3315

Relating to an adjustment of the limitations on school district, county, municipal, and junior college district ad valorem taxes on residential homesteads of elderly and disabled persons and their surviving spouses.

TX HB862

Relating to the transfer of the limitation on school district, county, municipal, or junior college district ad valorem taxes on the residence homestead of a person who is elderly or disabled to a subsequent homestead of that person.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1129

Relating to the authority of a hospital district to establish an ad valorem tax freeze on the residence homesteads of disabled or elderly persons and their surviving spouses.

TX SB32

Relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain taxing units on the residence homestead of an individual who is elderly or disabled.

TX SB24

Relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain taxing units on the residence homestead of an individual who is elderly or disabled.

TX HB707

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.