Georgia 2023-2024 Regular Session

Georgia House Bill HB789

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

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

Impact

The implementation of HB789 is expected to directly impact the taxation of elderly residents in Whitfield County by significantly reducing their tax burden. For eligible homeowners, this relief measures can lead to increased financial stability and improved quality of life. By defining eligibility criteria based on age and income, the bill aims to ensure that assistance is targeted to those seniors who may be most in need of support, thereby alleviating some of the financial pressures associated with homeownership.

Summary

House Bill 789 introduces a homestead exemption specifically for residents of Whitfield County who are 65 years or older, allowing them to exempt up to $150,000 of their property’s appraised value from county ad valorem taxes. This initiative aims to provide financial relief to senior citizens with an annual income not exceeding $40,000, thereby supporting their ability to maintain homeownership while managing fixed incomes. The bill outlines clear definitions, procedures for application, and compliance requirements necessary to access the exemption.

Sentiment

The sentiment surrounding HB789 appears to be largely positive, particularly among the demographic it aims to assist - senior citizens. Supporters argue it is a necessary step towards protecting vulnerable residents from adverse financial impacts that can arise from property taxation. However, there may be underlying concerns about the implications for local government revenue and its ability to maintain essential services as a result of reduced tax income, which could foster some contention amongst taxpayers and officials alike.

Contention

Notable points of contention regarding HB789 hinge on the long-term financial implications for Whitfield County’s budget and service delivery capabilities. Critics may express reservations about the potential for diminishing funds available for local projects or essential public services as a result of the tax exemption. Furthermore, discussions about the fairness of income threshold criteria may arise, with some advocating for broader or narrower eligibility to encompass diverse community needs.

Companion Bills

No companion bills found.

Similar Bills

GA HB754

Whitfield County; ad valorem tax; provide homestead exemption

GA SB235

Whitfield County; school district ad valorem taxes for educational purposes; provide a homestead exemption

GA HB753

Whitfield County; ad valorem tax for educational purposes; revise homestead exemption

GA HB842

Whitfield County; ad valorem tax; revise homestead exemption amount

GA HB787

Whitfield County; School District; increase homestead exemption amount and income ceiling

GA HB844

Whitfield County; School District ad valorem tax; revise homestead exemption amount

GA HB843

Dalton, City of; ad valorem tax for municipal purposes; increase homestead exemption

GA HB854

Cohutta, City of; ad valorem tax for municipal purposes; increase homestead exemption