Georgia 2023-2024 Regular Session

Georgia House Bill HB748

Introduced
3/16/23  
Report Pass
3/23/23  
Introduced
3/16/23  
Report Pass
3/23/23  
Engrossed
3/23/23  
Report Pass
3/27/23  
Refer
3/23/23  
Enrolled
4/3/23  
Report Pass
3/27/23  
Chaptered
5/3/23  
Enrolled
4/3/23  
Chaptered
5/3/23  

Caption

Gwinnett County; ad valorem tax; additional homestead exemption of $2000.00 for certain public service employees

Impact

If enacted, the bill will create a financial benefit for eligible public service employees residing in Gwinnett County by lowering their tax obligations on homesteaded properties. This measure can impact the overall revenue collected by the Gwinnett County school district from ad valorem taxes but aims to uplift local public service providers by making housing more affordable for them. The exemption begins for taxable years starting on January 1, 2025, contingent upon approval from local voters.

Summary

House Bill 748 aims to provide an additional homestead exemption of $2,000 from Gwinnett County school district ad valorem taxes for specific public service employees. This legislation is designed to support individuals who serve their community in vital roles, including firefighters, law enforcement officers, educators, and military personnel. The exemption is applicable only to property taxes assessed for educational purposes, thus alleviating some financial burden on these essential workers and acknowledging their contributions to public service.

Sentiment

The sentiment surrounding HB 748 appears to be favorable, especially among communities that value the services provided by public employees. Many view the bill as a necessary acknowledgment of the hard work and sacrifices made by these individuals. However, there might be concerns about the possible financial implications for school funding, which could arise from a reduced tax base as a result of the exemption. Stakeholders may differ in their perspectives on prioritizing support for public service employees against potential impacts on educational funding.

Contention

The primary contention regarding HB 748 centers around how to balance support for public service workers with maintaining adequate funding for educational resources in Gwinnett County. While proponents argue that the exemption is a well-deserved relief for those serving the community, critics might express concerns about its potential long-term effects on school financing and educational quality. The fate of the bill is further complicated by requiring it to pass a two-thirds majority vote in both the Senate and House, as well as the need for an election to garner approval from local voters to take effect.

Companion Bills

No companion bills found.

Similar Bills

GA HB539

Gwinnett County; school district ad valorem tax; increase homestead exemption

GA HB711

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