Georgia 2023-2024 Regular Session

Georgia Senate Bill SB290

Introduced
3/6/23  
Refer
3/7/23  
Introduced
3/6/23  
Report Pass
3/16/23  
Refer
3/7/23  
Report Pass
3/16/23  
Report Pass
3/23/23  
Engrossed
3/16/23  
Enrolled
4/5/23  
Report Pass
3/23/23  
Chaptered
5/1/23  
Enrolled
4/5/23  
Chaptered
5/1/23  

Caption

City of Hampton; ad valorem taxes for municipal purposes; homestead exemption; provide

Impact

If passed, SB 290 will primarily affect local property tax laws in the City of Hampton by introducing a targeted exemption for homeowners. The exemption will not apply to state and county taxes or educational taxes, ensuring that while residents benefit locally, the broader state revenue flows remain intact. Furthermore, the bill requires a referendum for its enactment, subsequently making it contingent upon voter approval during the November municipal election, thereby directly involving the public in local fiscal policy decisions.

Summary

Senate Bill 290 proposes a homestead exemption from City of Hampton ad valorem taxes for municipal purposes, providing residents with an exemption amounting to $15,000 of the assessed value of their homesteads. The bill outlines specific definitions and procedures related to the exemption, including the requirement for residents to apply through the City’s governing authority and the automatic renewal of the exemption as long as the conditions are met. This legislation aims to lessen the tax burden on homeowners and provide a financial incentive for residency in the City of Hampton.

Sentiment

The sentiment surrounding SB 290 is likely to be positive among residents, particularly those eligible for the homestead exemption, as it represents direct financial relief and support for homeowners. Conversely, local government or financial planners may express concerns regarding the implications of reduced tax revenues for municipal services, which raises questions about how the city will manage budgetary constraints while delivering essential services.

Contention

One point of contention related to SB 290 is how the exemption interacts with existing local tax regulations and the potential for unintended consequences on municipal funding. Critics may argue that while the intent is to support residents, it could lead to significant revenue losses for the city if a substantial number of residents claim the exemption. Moreover, the requirement for the public referendum adds a layer of complexity and could sway opinions based on voter turnout and civic engagement in local governance.

Companion Bills

No companion bills found.

Previously Filed As

GA SB289

City of Hampton; ad valorem taxes for municipal purposes; homestead exemption; provide

GA SB309

City of Hampton; ad valorem taxes for municipal purposes; homestead exemption; provide

GA SB306

City of Hampton; ad valorem taxes for municipal purposes; homestead exemption; provide

GA SB305

City of Hampton; ad valorem taxes for municipal purposes; homestead exemption; provide

GA HB1455

St. Mary's, City of; ad valorem tax for municipal purposes; provide homestead exemption

GA HB1166

Atlanta, City of; ad valorem tax; municipal purposes; provide homestead exemption

GA HB787

Chickamauga, City of; ad valorem tax for municipal purposes; provide homestead exemption

GA HB780

Greensboro, City of; ad valorem tax for municipal purposes; provide homestead exemption

GA HB634

Decatur, City of; ad valorem tax; municipal purposes; provide new homestead exemption

GA HB270

College Park, City of; ad valorem tax; municipal purposes; provide homestead exemption

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.

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.

FL H1105

Rescinding a Homestead Exemption Application

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.