Georgia 2025-2026 Regular Session

Georgia Senate Bill SB336

Introduced
3/13/25  
Refer
3/13/25  
Report Pass
3/20/25  
Engrossed
3/20/25  
Report Pass
4/2/25  
Report Pass
4/4/25  
Enrolled
4/10/25  
Chaptered
5/9/25  

Caption

Dade County; school district ad valorem taxes; homestead exemption

Impact

The bill would formally exempt homeowners from an increasing tax burden associated with educational funding in Dade County, slated to begin applying from January 1, 2026. To qualify, applicants must reside in the homestead and must file with the local tax commissioner to confirm their eligibility. This new exemption would not influence other forms of property tax, such as those for state or county purposes, thereby focusing solely on local educational taxation.

Summary

Senate Bill 336 aims to establish a homestead exemption for Dade County residents specifically targeting ad valorem taxes levied for educational purposes. The exemption will equate to the difference between the current assessed value of a homestead and its base year assessed value, thereby easing financial burdens on homeowners in the district. This legislation is intended to aid local families by providing them with a more manageable taxation rate, especially as property values rise over time.

Sentiment

The sentiment surrounding SB336 seems largely positive, as it addresses the financial concerns of homeowners facing rising property values and associated taxes. Many community members and local lawmakers express support, viewing the exemption as a beneficial move to support families and education in the area. However, some may raise questions about the potential implications of reduced funding for local educational initiatives, depending on how widespread the exemption becomes.

Contention

Notable points of contention include the necessity of a local referendum to approve the act, highlighting the importance of community input in the enactment of tax legislation. The requirement for a two-thirds majority in both houses for the bill to pass also introduces a layer of complexity that could delay its implementation. Additionally, concerns about how the exemption might affect the school district's budget and ability to sustain educational programs may ignite debate among stakeholders.

Companion Bills

No companion bills found.

Similar Bills

NJ S2037

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

NJ S1309

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

CA AB1885

Debtor exemptions: homestead exemption.

FL H1105

Rescinding a Homestead Exemption Application

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

CA SB832

Debtor exemptions: homestead exemption.