Georgia 2023-2024 Regular Session

Georgia House Bill HB764

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
4/5/23  
Report Pass
3/27/23  
Chaptered
4/27/23  
Enrolled
4/5/23  
Chaptered
4/27/23  

Caption

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

Impact

If enacted, this bill will specifically impact the local tax structure within Oconee County. The bill mandates that residents applying for the exemption meet certain criteria regarding age and property value, thus ensuring that the benefits are targeted towards elderly homeowners. It also introduces procedures for automatic renewal of the exemption, simplifying the process for beneficiaries. Furthermore, the legislation states that this exemption will be applicable beginning January 1, 2025, contingent on its approval in a referendum set for the general primary in 2024.

Summary

House Bill 764 proposes a homestead exemption from Oconee County ad valorem taxes for residents aged 65 and older. The exemption is designed to alleviate tax burdens by providing a reduction equal to the difference between the current year assessed value of a homestead and its base year assessed value. This measure aims to support senior citizens financially by moderating their property tax obligations, thereby enhancing their ability to remain in their homes as they age.

Sentiment

Overall, the sentiment surrounding HB 764 appears to be favorable among its proponents. Supporters argue that the bill is a vital measure for supporting seniors, particularly given the increasing cost of living and property taxes. However, opponents may question the implications of such exemptions on local government revenues and the fairness of tax burdens across different demographics, though no significant opposition is noted in the available records.

Contention

Notable points of contention arise from the provision requiring a referendum for the bill's approval, which signifies that local voters will have the ultimate say in its enactment. There are concerns regarding voter turnout and engagement in such elections, as well as potential confusion about the specifics of the exemption details. Additionally, the automatic repeal clause should the bill not receive the requisite majority raises questions about the timing and perception of tax relief measures in the local community.

Companion Bills

No companion bills found.

Previously Filed As

GA HB763

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

GA HB769

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

GA HB767

Oconee County; ad valorem tax; 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 HB765

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

GA HB791

Oconee County; ad valorem tax for educational purposes; repeal a homestead exemption

GA HB752

Oconee County; ad valorem tax; repeal a homestead exemption

GA HB870

Clayton County; ad valorem tax for county purposes; provide homestead exemption

GA HB1147

Paulding County; ad valorem tax; county purposes; provide new homestead exemption

Similar Bills

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 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 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 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 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.

GA HB824

Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens

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.