Georgia 2023-2024 Regular Session

Georgia Senate Bill SB292

Introduced
3/7/23  
Refer
3/8/23  
Introduced
3/7/23  
Report Pass
3/14/23  
Refer
3/8/23  
Report Pass
3/14/23  

Caption

Catoosa County; homestead exemption; unremarried surviving spouse of a person granted the exemption; provide

Impact

This bill, if passed, would impact local property tax laws in Catoosa County by explicitly allowing benefits to continue for surviving spouses, thereby enhancing the financial security of elderly widows and widowers within the school district. The measure intends to ensure that these individuals do not face financial hardships associated with rising property taxes, especially as they age and manage fixed or dwindling incomes.

Summary

Senate Bill 292 aims to amend an existing act regarding homestead exemptions from all Catoosa County School District ad valorem taxes. Specifically, it provides that the unremarried surviving spouse of a deceased property owner who was granted a homestead exemption can continue receiving that exemption, provided the spouse is 70 years of age or older. This amendment is intended to alleviate the financial burden on surviving spouses by allowing them to maintain the tax benefits previously granted to their deceased partners, facilitating more stable housing in the community for elderly citizens.

Sentiment

The sentiment surrounding SB292 appears to be positive, with strong support for the consideration of the needs of older adults. Many stakeholders, including local legislators, seem to recognize the importance of providing protections for the elderly, particularly in the context of preserving their homes. The bill has garnered support from both lawmakers and community members who advocate for the well-being of elderly residents in Catoosa County.

Contention

While the bill primarily has support, there are concerns about the implications this amendment may have on future tax revenues for the school district. Some critics may question the long-term financial sustainability of continuing these exemptions and how this could affect funding for local education. Moreover, there may be discussions about the fairness of extending benefits specifically to this demographic while potentially overlooking younger families who might also face property tax challenges.

Companion Bills

No companion bills found.

Previously Filed As

GA HB511

Catoosa County; ad valorem tax; provide homestead exemption for unremarried surviving spouse

GA HB714

Homestead exemption; provide additional exemption for unremarried surviving spouses of disabled persons.

GA HB1759

Homestead exemption; provide additional exemption for unremarried surviving spouses of disabled persons.

GA HB812

Homestead exemption; provide additional exemption for unremarried surviving spouses of certain veterans.

GA HB52

Ad valorem tax; qualified disabled veterans; extend homestead exemption to unremarried surviving spouses or minor children

GA SB2808

Homestead exemption; grant unremarried surviving spouse of totally disabled homeowner same exemption as deceased.

GA HB30

Catoosa County; school district ad valorem tax; provide homestead exemption

GA SB2700

Homestead; provide full exemption for unremarried surviving spouse of U.S. military member killed on active duty or training.

GA HB226

Homestead exemptions, extending to unremarried widow or widower

GA HB807

Woodstock, City of; ad valorem tax; extend homestead exemption to surviving spouses

Similar Bills

No similar bills found.