Georgia 2023-2024 Regular Session

Georgia House Bill HB1460

Introduced
3/7/24  
Report Pass
3/13/24  
Introduced
3/7/24  
Report Pass
3/13/24  
Refer
3/14/24  
Engrossed
3/13/24  
Report Pass
3/20/24  
Refer
3/14/24  
Enrolled
4/1/24  
Report Pass
3/20/24  
Chaptered
5/6/24  
Enrolled
4/1/24  
Chaptered
5/6/24  

Caption

Commerce, City of; ad valorem tax for educational purposes; homestead exemption; revise

Impact

This amendment to the existing law is expected to provide enhanced financial relief for senior citizens, thereby encouraging them to remain in their homes longer without the fear of increasing property tax burdens due to rising evaluations. If approved, this measure could have noteworthy implications on the local tax base and the funding for educational purposes within the City of Commerce independent school district. The local government will have to assess how this policy aligns with overall fiscal responsibility while addressing the needs of its elderly residents.

Summary

House Bill 1460 proposes significant changes to the homestead exemption policies for residents aged 62 and older in the City of Commerce independent school district. Specifically, the bill suggests raising the exemption amount from $10,000 for residents aged 62 to 69 years to a generous $60,000, and from $20,000 for those aged 70 and above to $70,000. Additionally, the income limit for eligibility would increase from $25,000 to $60,000, allowing more seniors to qualify for these valuable exemptions, thus potentially reducing their property tax burden significantly.

Sentiment

The sentiment around HB 1460 appears to be largely positive among proponents who view it as a beneficial step towards supporting the aging population. Many advocates emphasize the importance of easing the financial strain on seniors, especially those on fixed incomes. However, potential concerns have been raised regarding the financial implications for the school district's funding and the sustainability of such tax exemptions in the long run. Stakeholders will need to engage in discussions to address these concerns ahead of the referendum vote scheduled for November 2024.

Contention

One of the notable points of contention regarding HB 1460 involves the balance between providing necessary support to senior residents and ensuring that the funding for educational services remains intact. Critics may point to the potential loss of revenue for the school district that could arise from a significant expansion of exemptions, raising questions about how this measure will impact the quality of education locally. Furthermore, the bill requires a two-thirds approval in both legislative houses and a subsequent referendum vote, adding layers of complexity and the potential for public debate during the election cycle.

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 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 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 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 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 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 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.