Georgia 2025-2026 Regular Session

Georgia Senate Bill SB161

Introduced
2/12/25  
Refer
2/13/25  
Report Pass
2/21/25  

Caption

Gordon County; school district ad valorem taxes for educational purposes; provide homestead exemption

Impact

The bill stipulates that once approved, the homestead exemption will help offset costs associated with education in Gordon County by reducing the amount of ad valorem taxes that residents must pay. This is expected to benefit taxpayers by providing financial relief, making housing more affordable in the long term. However, the act will only apply if it receives a two-thirds majority vote in both chambers of the General Assembly and subsequently wins approval from voters, highlighting the importance of public support for this measure.

Summary

Senate Bill 161 introduces a homestead exemption from ad valorem taxes for educational purposes within the Gordon County school district. The exemption applies to the difference between the current year's assessed value of a homestead and the adjusted base year assessed value. This proposal aims to alleviate the tax burden on homeowners in the district, particularly as property values fluctuate due to inflation. If enacted, the exemption is set to begin on January 1, 2026, following approval by voters in a referendum scheduled for November 2025.

Sentiment

The general sentiment surrounding SB161 appears to be cautiously optimistic, with proponents advocating for tax relief for homeowners. Supporters argue that the exemption could significantly ease the financial burden on families, making education funding more equitable. On the other hand, there may be contention among those concerned about the implications of reduced tax revenues for educational purposes in the county, leading to debates over funding adequacy.

Contention

A notable point of contention relates to the potential impact of the exemption on the overall funding for educational programs in the Gordon County school district. While the exemption aims to support homeowners, some critics may argue that it could lead to a shortfall in funding that could adversely affect educational resources. Additionally, there are procedural requirements laid out in the bill, including a mandatory election for voter approval, which adds layers of complexity to its enactment and may influence its overall reception among constituents.

Companion Bills

No companion bills found.

Similar Bills

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 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 HB2008

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

TX HB322

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

TX HB1032

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

TX HB381

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

TX HB1705

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

TX HB126

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