Georgia 2023-2024 Regular Session

Georgia House Bill HB591

Introduced
2/27/23  
Report Pass
3/23/23  
Introduced
2/27/23  
Report Pass
3/23/23  
Engrossed
3/23/23  
Report Pass
3/27/23  
Refer
3/23/23  
Enrolled
4/5/23  
Report Pass
3/27/23  
Chaptered
5/1/23  
Enrolled
4/5/23  
Chaptered
5/1/23  

Caption

DeKalb County; increase income cap on homestead exemption for citizens age 65 or older meeting certain income requirements; provisions

Impact

If enacted, the bill will have a significant impact on local taxation laws in DeKalb County. By raising the income threshold, it allows more residents who meet the disability or age criteria to qualify for the homestead exemption. This change could lead to a reduced tax burden on many families, thereby potentially enhancing their disposable income. The bill also outlines procedural requirements for a public referendum to ratify the changes, thus involving residents directly in the decision-making process regarding their tax relief options.

Summary

House Bill 591 seeks to amend existing legislation in DeKalb County that provides tax exemptions for senior citizens and disabled residents. Specifically, the bill increases the income cap for eligibility from $15,000 to $37,500 for individuals aged 65 or older or those who are disabled. This amendment is aimed at expanding the tax benefits available to a broader range of residents, thereby providing them with greater financial relief from local ad valorem taxes, except for county school district taxes.

Sentiment

The sentiment surrounding HB 591 appears to be largely positive, particularly among its supporters, who view the increase in the income cap as a necessary adjustment to better reflect the economic realities faced by the senior and disabled populations. Proponents argue that the updated exemption could improve living conditions for vulnerable residents. Conversely, there could be concerns from local government about the potential impact on tax revenues, but the overall tone suggests support for measures aimed at aiding specific demographics in the community.

Contention

The primary contention regarding HB 591 seems to revolve around the balancing of tax relief with local government revenue needs. While the bill aims to provide essential exemptions for those in need, some stakeholders may argue against the financial implications for local budgets. The requirement for a referendum to approve the changes also raises discussions about the role of public input in tax legislation, highlighting the broader debate around property taxation and social support systems within the county.

Companion Bills

No companion bills found.

Previously Filed As

GA HB594

DeKalb County; increase income cap on homestead exemption for citizens 65 years or older meeting certain income requirements; provisions

GA HB593

DeKalb County; increase income cap on homestead exemption for citizens 62 years or older meeting certain income requirements; provisions

GA SB311

Newton County; the income cap and exemption provided to citizens who are 65 years of age or older; homestead exemption; increase

GA HB806

Twiggs County; ad valorem tax; increase income cap on homestead exemption

GA HB805

Twiggs County; School District; increase income cap on homestead exemption granted to certain residents

GA HB756

Dalton, City of; ad valorem tax; homestead exemption; increase income cap

GA HB1088

Barrow County; ad valorem tax for educational purposes for certain senior citizens with certain maximum incomes; provide homestead exemption

GA HB1087

Barrow County; ad valorem tax for educational purposes for certain senior citizens with certain maximum incomes; provide homestead exemption

GA HB1145

Bartow County; ad valorem tax; homestead exemption for education purposes; increase income cap

GA HB1086

Barrow County; ad valorem tax for educational purposes for certain senior citizens with certain maximum incomes; provide homestead exemption

Similar Bills

No similar bills found.