Georgia 2023-2024 Regular Session

Georgia House Bill HB1455

Introduced
3/5/24  
Report Pass
3/11/24  
Introduced
3/5/24  
Report Pass
3/11/24  
Refer
3/13/24  
Engrossed
3/11/24  
Report Pass
3/18/24  
Refer
3/13/24  
Enrolled
4/2/24  
Report Pass
3/18/24  
Chaptered
4/22/24  
Enrolled
4/2/24  
Chaptered
4/22/24  

Caption

St. Mary's, City of; ad valorem tax for municipal purposes; provide homestead exemption

Impact

If enacted, this bill could have significant implications for tax revenue within the City of St. Mary's, as it exempts a portion of the taxable value of senior residents' properties from municipal taxes. While proponents argue that it will support the aging population and provide necessary financial relief, there are concerns about how this may impact the city's budget and ability to finance essential services. Such tax exemptions can lead to a shift in fiscal responsibilities, affecting both municipal funding and the equitable distribution of tax burdens among residents.

Summary

House Bill 1455 aims to provide a homestead exemption of $25,000 from ad valorem taxes for municipal purposes to residents of the City of St. Mary's who are 62 years of age or older. The bill stipulates that this exemption must be applied for through the city’s governing authority, and it will automatically renew annually as long as the resident continues to occupy the property as their homestead. This legislative measure is designed to offer financial relief to senior citizens by reducing their tax burden, potentially aiding them in remaining in their homes as they age.

Sentiment

The sentiment surrounding HB 1455 appears to be generally supportive among advocacy groups focusing on senior citizens' welfare. Proponents claim the bill promotes fairness and financial assistance for older residents who may be on fixed incomes. However, there are cautious voices who express reservations regarding its potential long-term financial implications for city resources. The balanced perspective suggests a need for both support for seniors and careful planning regarding the sustainability of such tax exemptions.

Contention

A notable point of contention surrounding HB 1455 is the requirement for the City of St. Mary's to conduct a referendum to determine community support for the bill. Critics might see this as an additional administrative burden that could complicate the process of enacting the proposed exemptions. Additionally, the exemption will only apply to municipal taxes and not state or county taxes, raising questions about broader tax policies and equity among different age groups and property owners in the area.

Companion Bills

No companion bills found.

Previously Filed As

GA HB270

College Park, City of; ad valorem tax; municipal purposes; provide homestead exemption

GA HB787

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

GA HB1269

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

GA SB290

City of Hampton; ad valorem taxes for municipal purposes; homestead exemption; provide

GA HB780

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

GA HB751

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

GA HB634

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

GA HB755

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

GA HB853

Tunnel Hill, City of; ad valorem tax for municipal purposes; provide new homestead exemption

GA HB1166

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

Similar Bills

NJ S2037

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

NJ S1309

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.

CA SB832

Debtor exemptions: homestead exemption.