Georgia 2025-2026 Regular Session

Georgia House Bill HB820

Introduced
3/21/25  
Report Pass
3/31/25  
Engrossed
3/31/25  
Refer
3/31/25  
Report Pass
4/4/25  

Caption

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

Impact

If enacted, HB 820 would provide significant financial relief for older homeowners within the Jasper County school district by reducing their property tax burden. This is particularly important as many senior citizens typically live on fixed incomes, which makes any tax reduction a beneficial measure. However, the bill stipulates that the exemption does not apply to state, county, or municipal taxes which could mean that while the educational tax burden is lightened, other taxes may continue to be a significant expense for these residents. The law is expected to encourage seniors to remain in their homes longer, potentially stabilizing community demographics and fostering a sense of security among the elderly population.

Summary

House Bill 820 introduces a homestead exemption specifically for residents of the Jasper County school district who are 65 years of age or older. This proposed exemption amounts to $40,000 of the assessed value of a homestead, effectively reducing the ad valorem taxes for educational purposes that these senior citizens would otherwise owe. The bill establishes a clear framework for how the exemption will be administered, detailing eligibility criteria and application procedures, while ensuring compliance with state constitutional requirements. It is set to automatically renew for qualifying seniors, simplifying the process for continuing receipt of the exemption.

Sentiment

The sentiment surrounding HB 820 appears to be generally positive among legislators and constituents who advocate for senior citizen support. Proponents of the bill see it as a much-needed measure that acknowledges the financial challenges faced by elderly residents in ensuring they can afford to remain in their homes. However, there may also be concerns among taxpayers regarding the implications of reduced tax revenues for the school district, raising questions about long-term funding and resources available for education.

Contention

One notable point of contention regarding HB 820 is the electoral process required for its enactment. The bill mandates that it must be approved through a referendum, necessitating a two-thirds majority vote in both legislative chambers, which reflects significant legislative scrutiny. This process includes a specific timeline for when voters will need to decide on the proposal, potentially leading to uncertainty about its future and implementation. Furthermore, the prospects of reduced funding for schools due to the exemption might lead to opposition from advocacy groups concerned about educational financing.

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 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.

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 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.