Georgia 2023-2024 Regular Session

Georgia House Bill HB395

Introduced
2/14/23  
Report Pass
2/23/23  
Introduced
2/14/23  
Report Pass
2/23/23  
Refer
2/27/23  
Engrossed
2/23/23  
Report Pass
3/1/23  
Refer
2/27/23  
Enrolled
3/30/23  
Report Pass
3/1/23  
Chaptered
5/3/23  
Enrolled
3/30/23  
Chaptered
5/3/23  

Caption

Heard County; ad valorem tax for county and educational purposes; provide additional homestead exemption

Impact

If enacted, HB 395 will formalize this tax exemption to apply from January 1, 2025, pending approval from the voters in a local referendum set to coincide with the general primary in 2024. This addition would not replace existing exemptions, but rather serve as an enhancement, allowing older citizens to benefit from reduced taxation on their homesteads. This legislative change is expected to impact state laws regarding tax exemptions and could influence the financial landscape for elderly residents in the area.

Summary

House Bill 395 seeks to amend existing legislation regarding homestead exemptions from county and school district ad valorem taxes in Heard County, Georgia. Specifically, the bill introduces an additional homestead exemption of $20,000 for residents aged 70 and older, aimed to alleviate the financial burden of property taxes for this demographic. The goal is to provide support to senior citizens, enhancing their financial stability as they age, particularly in relation to educational funding for the local school district.

Sentiment

The general sentiment surrounding HB 395 appears to be positive, particularly among constituents advocating for senior citizen welfare. Supporters view the bill as a necessary step in providing financial respite to older residents, thus improving their quality of life. However, there may be concerns from others who question the implications of additional homestead exemptions on local funding for schools and public services, indicating a need for careful consideration of the bill’s long-term effects on educational finances.

Contention

There may be points of contention regarding the approval process of HB 395, especially regarding the vote required for its enactment. The necessity of achieving a two-thirds majority in both legislative chambers prior to the referendum could pose challenges, reflecting differing opinions on the prioritization of tax benefits versus the implications for school funding. Additionally, community discussions may arise regarding the fairness and breadth of the exemption, which could lead to debates regarding potential tax implications for other demographics.

Companion Bills

No companion bills found.

Previously Filed As

GA HB362

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

GA HB717

Forsyth County; ad valorem tax for educational purposes; provide homestead exemption

GA HB770

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

GA HB766

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

GA HB118

Bartow County; ad valorem tax for educational purposes; provide homestead exemption

GA HB767

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

GA HB1413

Putnam County; ad valorem tax; educational purposes; provide homestead exemptions

GA HB763

Oconee County; ad valorem tax; county purposes; provide homestead exemption

GA HB764

Oconee County; ad valorem tax; county purposes; provide homestead exemption

GA HB769

Oconee County; ad valorem tax; county purposes; provide homestead exemption

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