Georgia 2023-2024 Regular Session

Georgia Senate Bill SB311

Introduced
3/20/23  
Introduced
3/20/23  
Report Pass
3/23/23  
Refer
3/20/23  
Report Pass
3/23/23  
Report Pass
3/29/23  
Engrossed
3/23/23  
Enrolled
4/5/23  
Report Pass
3/29/23  
Chaptered
5/1/23  
Enrolled
4/5/23  
Chaptered
5/1/23  

Caption

Newton County; the income cap and exemption provided to citizens who are 65 years of age or older; homestead exemption; increase

Impact

If enacted, SB311 would modify existing state laws related to property tax exemptions, specifically targeting seniors. This could lead to an increase in the number of qualifying seniors for the homestead exemption, ultimately supporting their financial security. The change is expected to foster a more favorable environment for older residents by ensuring they receive necessary financial support, especially in jurisdictions experiencing high property tax rates. Additionally, the bill could set a precedent for future legislation aimed at improving the welfare of senior citizens throughout the state.

Summary

SB311 seeks to enhance the homestead exemption for citizens aged 65 and older by increasing the income cap that determines eligibility for the exemption. The bill is designed to provide greater tax relief for senior citizens, allowing them to retain more financial resources in the face of rising living costs and potential declines in income as they age. This adjustment aims to alleviate some of the financial burdens that older adults encounter, particularly in terms of property taxes that can significantly impact their ability to maintain homeownership.

Sentiment

The overall sentiment surrounding SB311 appears to be largely positive, particularly among advocacy groups for the elderly and policymakers focused on senior issues. Proponents of the bill argue that it is a much-needed adjustment that reflects the realities faced by older citizens. While there is notable support, some concerns have been raised regarding the sustainability of the increased exemptions and the potential impact on local government finances, which depend on property tax revenues. However, these points of contention have not overshadowed the enthusiasm for providing more substantial support to senior citizens.

Contention

Discussion among legislators indicated some apprehension regarding the broader implications of increasing the income cap for the homestead exemption. Questions arose about the potential strain on local government budgets and whether such tax relief might lead to shortfalls in funding for essential services. Opponents expressed concerns that while the intention is commendable, the execution could inadvertently harm community resources. Some legislators emphasized the need for a balanced approach that considers both the needs of senior citizens and the fiscal health of local governments.

Companion Bills

No companion bills found.

Previously Filed As

GA HB594

DeKalb County; increase income cap on homestead exemption for citizens 65 years or older meeting certain income requirements; provisions

GA HB591

DeKalb County; increase income cap on homestead exemption for citizens age 65 or older meeting certain income requirements; provisions

GA HB593

DeKalb County; increase income cap on homestead exemption for citizens 62 years or older meeting certain income requirements; provisions

GA HB806

Twiggs County; ad valorem tax; increase income cap on homestead exemption

GA HB1068

Jefferson, City of; homestead exemption; revise existing exemptions and add new exemption

GA HB422

Homestead exemptions, income threshold for resident taxpayer over 65 years of age increased, Sec. 9-18-19 am'd.

GA HB1255

Homestead exemption; increase for persons 65 years of age or older.

GA HB1086

Barrow County; ad valorem tax for educational purposes for certain senior citizens with certain maximum incomes; provide homestead exemption

GA HB787

Whitfield County; School District; increase homestead exemption amount and income ceiling

GA HB1087

Barrow County; ad valorem tax for educational purposes for certain senior citizens with certain maximum incomes; provide homestead exemption

Similar Bills

NJ S1309

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

NJ S2037

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.