Georgia 2025-2026 Regular Session

Georgia House Bill HB813

Introduced
3/21/25  
Report Pass
3/31/25  
Engrossed
3/31/25  
Refer
3/31/25  
Report Pass
4/2/25  
Enrolled
4/8/25  
Chaptered
5/14/25  

Caption

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

Impact

If enacted, HB 813 will significantly impact the financial responsibilities of residents in the Lowndes County school district by reducing the taxable value of their property with regards to school ad valorem taxes. The exemption aims to directly benefit homeowners by lowering their educational tax obligations, thereby potentially increasing disposable income for families and stimulating local economic activity. The bill stipulates that the changes would take effect starting January 1, 2027, contingent upon approval from voters in a referendum.

Summary

House Bill 813 aims to provide a homestead exemption from ad valorem taxes for educational purposes levied by the Lowndes County school district. The proposed exemption amounts to $12,000 of the assessed value of a homestead for all residents in the school district, which is designed to alleviate some financial burden on homeowners. This bill includes provisions for application processes, automatic renewals, and adopting existing exemptions for eligible residents, clarifying how the new exemption interacts with current tax laws.

Sentiment

Public sentiment surrounding HB 813 appears to be generally positive among residents who would benefit from the tax relief. Supporters argue that this exemption is a necessary step toward providing financial relief to families and making home ownership more affordable. However, there may be concerns about the financial implications for school funding and whether this new exemption could lead to a decrease in available resources for educational institutions, which could generate opposition from some education advocates and local governance officials.

Contention

One notable point of contention regarding the bill is its potential impact on educational funding through ad valorem taxes. While the exemption will provide direct financial relief to homeowners, some stakeholders worry that it could adversely affect funding for schools, leading to future budgetary constraints. Additionally, the bill necessitates a referendum for approval, which implies that public opinion will play a pivotal role in its implementation, raising questions about how effectively the benefits and impacts will be communicated to voters.

Companion Bills

No companion bills found.

Similar Bills

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 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 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 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 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.

TX HB707

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB481

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1829

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.