Georgia 2025-2026 Regular Session

Georgia Senate Bill SB352

Introduced
3/21/25  
Refer
3/25/25  
Report Pass
3/28/25  

Caption

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

Impact

If enacted, SB352 will provide significant financial relief for seniors by reducing their tax liability, supporting the community's elderly population. The bill also stipulates that the exemption shall only apply to Jasper County's educational ad valorem taxes, and that any state, county, or municipal taxes remain unaffected. This narrow focus on educational taxes is intended to simplify the exemption process for qualifying residents while still generating essential funds for educational purposes. The bill mandates a local referendum to validate the exemption, fostering citizen involvement in the decision-making process regarding tax relief for seniors, with implementation expected by January 1, 2026.

Summary

Senate Bill 352 proposes a homestead exemption for residents aged 65 and older within the Jasper County school district, allowing for a $40,000 reduction in assessed property value for educational ad valorem taxes. This exemption aims to alleviate the tax burden specifically for senior citizens, thereby making housing more affordable for older residents. The bill outlines the necessary definitions, terms, and procedures surrounding the exemption, ensuring compliance with constitutional requirements. It details the roles of local authorities, particularly the Jasper County tax commissioner, in administering the exemption and includes provisions for automatic renewal of the exemption as long as the qualifying resident continues to occupy the property.

Sentiment

Overall, the sentiment around SB352 appears to be positive, particularly among proponents who advocate for increased support and financial relief for senior citizens. Supporters argue that this legislation is crucial for enhancing the quality of life for seniors in Jasper County, making it a necessary step toward equitable taxation. However, the need for a referendum may also suggest a level of caution or consideration among lawmakers to ensure that there is community support for the proposed tax exemption. Additionally, some concerns may arise among those who believe expanded tax exemptions could lead to funding shortfalls for educational resources within the district.

Contention

Notable points of contention may center around the local referendum required for the bill to take effect. Some stakeholders could argue against the legitimacy or necessity of the referendum process, potentially viewing it as a delay tactic or an unnecessary bureaucratic step. Additionally, discussions may emerge regarding funding implications for educational programs should the exemption be widely claimed by eligible seniors. Balancing the interests of creating financial relief for seniors while maintaining adequate educational funding may fuel debates both in legislative chambers and within the community leading up to the proposed vote in 2025.

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 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 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 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.