Georgia 2025-2026 Regular Session

Georgia House Bill HB846

Introduced
3/25/25  
Report Pass
3/31/25  
Engrossed
3/31/25  
Refer
3/31/25  
Report Pass
4/2/25  

Caption

Cherokee County; ad valorem tax; provide homestead exemption

Impact

The bill, if approved, will create a significant change in the tax structure affecting homeowners in Cherokee County. It specifies that the exemption does not affect state taxes or educational purposes' taxes; however, it emphasizes the local government's power to offer tax relief strategies tailored to community needs. By linking the exemption to the local sales tax, the bill may ensure that tax revenues are more efficiently reallocated to benefit residents, further supporting local economic development and homeownership.

Summary

House Bill 846 proposes a homestead exemption from ad valorem taxes specifically for Cherokee County residents. The exemption is calculated based on the proceeds generated from a retail homestead option sales and use tax. This bill aims to provide financial relief to homeowners by reducing their local property taxes, an initiative which could potentially improve economic conditions for residents facing high tax burdens. The exemption, while effective from the year after the tax is levied, requires residents to apply to the tax commissioner of Cherokee County, thereby ensuring oversight and eligibility assessment.

Sentiment

The sentiment surrounding HB 846 appears generally favorable among local lawmakers and constituents advocating for tax relief measures. The consensus is that such an exemption would alleviate financial pressure on homeowners, fostering a supportive environment for economic growth and stability in Cherokee County. However, there may be concerns regarding the sustainability of funding for public services if revenue from property taxes declines significantly, leading to discussions on how to balance tax relief with necessary municipal operations.

Contention

While the bill has garnered support, there are concerns about potential implications for funding essential local services. Critics argue that relying on sales tax revenues to make up for potential shortfalls in property tax collections could lead to instability in public financing, particularly for essential services like education and public safety. Additionally, the requirement of a referendum for approval raises questions about voter engagement and the capacity of local governments to communicate the benefits of the exemption effectively.

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.