Georgia 2025-2026 Regular Session

Georgia House Bill HB103

Introduced
1/17/25  
Report Pass
2/5/25  
Engrossed
2/5/25  
Refer
2/6/25  
Report Pass
2/12/25  

Caption

Troup County; ad valorem tax; educational purposes; provide homestead exemption

Impact

If passed, HB 103 will significantly alter the financial landscape for senior citizens residing in the Troup County school district by providing greater tax relief on property taxes. The increased exemption and higher income cap are tailored to alleviate the financial strain on older residents, particularly those on fixed incomes. Additionally, this legislative amendment is expected to ensure compliance with constitutional requirements and includes provisions for automatic repeal if the necessary democratic process is not observed. Consequently, if the referendum fails, the existing exemption will remain unchanged, preserving the status quo for current beneficiaries.

Summary

House Bill 103 aims to amend existing legislation regarding homestead exemptions from ad valorem taxes for educational purposes within the Troup County school district. The legislation seeks to increase the homestead exemption amount from $40,000 to $100,000 for residents aged 65 and older who meet a specified annual income cap. The new income threshold allows individuals and couples earning up to $50,000 to qualify for the exemption, reflecting an amendment to both the exemption amount and the income parameters. This bill will necessitate a referendum for residents to approve the changes set for November 2025, indicating a direct democratic process for its enactment.

Sentiment

The sentiment surrounding HB 103 appears largely supportive among its proponents who regard it as a necessary enhancement of tax relief for the elderly population. Advocates argue that this measure acknowledges the rising living costs and seeks to provide financial relief to those most in need, reflecting a compassionate approach by the government. However, stakeholders who question the long-term implications of increased exemptions on the school district's funding may present a counterpoint, emphasizing the need to balance tax relief with the sustainability of educational resources.

Contention

One notable point of contention may arise concerning the potential impact of increased homestead exemptions on local school funding. Critics of such initiatives might express concerns that the heightened exemptions could restrict the financial resources available for educational programs and services. This conflict between tax relief for seniors and sustaining educational funding may shape the discourse around HB 103 as the referendum approaches. Stakeholders will need to engage in dialogue about the implications for funding mechanisms and the long-term efficacy of relying on property taxes for educational finance.

Companion Bills

No companion bills found.

Similar Bills

TX HB3212

Relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

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.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

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 HJR153

Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

FL H0775

Assessment of Homestead Property

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.