Georgia 2025-2026 Regular Session

Georgia House Bill HB836

Introduced
3/25/25  
Report Pass
3/31/25  
Engrossed
3/31/25  
Refer
3/31/25  
Report Pass
4/4/25  
Enrolled
4/10/25  
Chaptered
5/14/25  

Caption

Coweta County; School District ad valorem tax; raise homestead exemption amounts

Impact

If enacted, HB836 is expected to significantly impact the financial responsibilities of elderly residents in the Coweta County School District by lowering their ad valorem tax liabilities for educational purposes. The legislation not only aims to ease the tax burden on seniors but also enhances the ability of eligible residents to remain in their homes longer without the financial strain imposed by school taxes. Given that property taxes can vary widely and may increase over time, the proposed adjustments present a proactive approach to ensuring affordability for the aging population. The requirement for a public referendum additionally empowers residents to have a direct say in the process, which could foster community engagement regarding local taxation policies.

Summary

House Bill 836 aims to amend existing legislation governing homestead exemptions for residents of the Coweta County School District aged 65 and older. The bill proposes to increase the exemption amounts from current levels, thereby providing substantial tax relief to various age groups within this demographic. Specifically, it raises the homestead exemption from $40,000 to $75,000 for those aged 65 to 71, from $60,000 to $100,000 for those aged 71 to 75, and introduces a full exemption for residents aged 75 or older. This legislation is in line with general efforts to support senior citizens through financial relief mechanisms, particularly in terms of property taxes, which can create a considerable burden on fixed-income households.

Sentiment

The general sentiment surrounding HB836 appears to be favorable among both legislators and the community, particularly among the constituents it aims to support. Many view the proposed increases in the homestead exemption as a much-needed form of assistance for older residents who may be struggling to meet increasing living costs. However, there might be some contention among different stakeholders, particularly concerning the financial implications of reduced tax revenues for local school funding, which could arise if the exemptions are heavily utilized. While proponents highlight the importance of supporting seniors, opponents might argue for a balanced approach to ensure that educational funding is not compromised.

Contention

Despite the overall support for HB836, notable points of contention could arise regarding the long-term sustainability of raising homestead exemptions. Opponents may fear that significantly higher exemption amounts could lead to a decrease in available funding for essential services provided by local schools. Additionally, the need for a two-thirds majority in both the Senate and the House of Representatives for the bill to pass allows room for political debate, with concerns regarding fiscal responsibility and the impact on public education funding coming to the forefront. The outcome of the public referendum set for November 2025 will also play a crucial role in determining the bill's fate.

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 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 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 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 HB455

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.

TX SB489

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.