Georgia 2023-2024 Regular Session

Georgia House Bill HB761

Introduced
3/20/23  
Report Pass
3/23/23  
Introduced
3/20/23  
Report Pass
3/23/23  
Engrossed
3/23/23  
Report Pass
3/27/23  
Refer
3/23/23  
Enrolled
3/31/23  
Report Pass
3/27/23  
Chaptered
5/3/23  
Enrolled
3/31/23  
Chaptered
5/3/23  

Caption

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

Impact

If enacted, HB 761 will have a direct impact on the property tax obligations of elderly residents in Tunnel Hill. By providing this exemption, the bill aims to enhance financial security for older residents, enabling them to maintain their homes without the additional strain of taxation that could otherwise lead to financial distress. However, it's important to note that this exemption applies solely to municipal ad valorem taxes and does not affect state or county taxes, which remain unchanged.

Summary

House Bill 761 proposes a new homestead exemption from ad valorem taxes in the City of Tunnel Hill specifically for residents aged 65 and older. The exemption amount is set at $60,000 for the assessed value of their homestead, provided that their income, along with their spouse's and any family members living with them, does not exceed $40,000 annually. This bill reflects an effort to alleviate financial burdens on senior residents, allowing them to retain more of their property value amid rising living costs and taxes.

Sentiment

The sentiment around HB 761 appears to be generally positive, especially among advocates for senior citizens who view the legislation as a necessary measure to support an aging population. Supporters argue that this targeted financial relief can significantly improve the quality of life for seniors. Nonetheless, it may also face scrutiny or opposition from those who are concerned about potential funding shortfalls for municipal services as a result of tax reductions for a specified demographic.

Contention

Points of contention may arise regarding the income limits set forth in the bill, which some might argue could exclude lower-income seniors who are above the threshold yet still struggle financially. Additionally, there could be debates about the fairness of providing benefits to a specific age group versus a broader tax relief measure. Such discussions could highlight differing priorities regarding fiscal policy and support for vulnerable populations.

Companion Bills

No companion bills found.

Previously Filed As

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 HB673

Sugar Hill, City of; ad valorem tax; provide homestead exemption

GA HB771

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

GA HB252

Newnan, City of; ad valorem tax; 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 HB746

Monroe, City of; ad valorem tax; provide homestead exemption

GA HB743

Social Circle, City of; ad valorem tax; provide homestead exemption

GA HB1271

Gainesville, City of; ad valorem taxes; educational purposes; provide new 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.