Georgia 2023-2024 Regular Session

Georgia House Bill HB766

Introduced
3/20/23  
Report Pass
3/23/23  
Introduced
3/20/23  
Report Pass
3/23/23  
Engrossed
3/23/23  
Report Pass
3/27/23  
Refer
3/23/23  
Enrolled
4/5/23  
Report Pass
3/27/23  
Chaptered
4/27/23  
Enrolled
4/5/23  
Chaptered
4/27/23  

Caption

Oconee County; ad valorem tax; educational purposes; provide homestead exemption

Impact

This bill influences state laws by providing a financial exemption specifically for property taxes levied for educational purposes. The legislation seeks to offer targeted financial relief in the form of tax reductions, which may enhance homeownership affordability and encourage residents to remain in the community. Additionally, the act specifies that the exemption remains renewed on an annual basis for eligible homeowners, reducing the administrative burden once the initial application is submitted. The law also mandates an election for Oconee County residents to approve the exemption during the 2024 general primary, requiring significant public support for enactment.

Summary

House Bill 766 proposes a homestead exemption for residents of Oconee County affecting educational ad valorem taxes. The bill grants an initial exemption of $3,000 from the assessed value of a homestead, with an automatic increase to $8,000 set to take effect on January 1, 2035. The exemption is designed to alleviate financial burdens on residents by reducing the amount of property taxes they owe for educational purposes. It aims to provide homeowners with financial relief while ensuring that essential education funding is still maintained.

Sentiment

The sentiment around HB 766 is largely positive, with support from local representatives who view it as a necessary measure to support Oconee County residents. Proponents argue that the bill is essential for providing financial relief and enhancing quality of life for homeowners, making it easier for families to manage educational costs despite the burden of property taxes. However, there could be concerns among those wary of how lowering tax revenues might impact educational funding in the long-term, as funding for educational initiatives is heavily reliant on property taxes.

Contention

Key points of contention surrounding HB 766 focus on the implications of reducing tax revenues for educational funding. While supporters emphasize the need for community support and financial relief, opponents may question the adequacy of funding for schools just at the time when financial sustainability is critical. Furthermore, the requirement for a two-thirds majority to pass the bill highlights the necessity for broad community consensus, indicating potential friction among constituents regarding educational funding priorities.

Companion Bills

No companion bills found.

Previously Filed As

GA HB770

Oconee County; ad valorem tax; educational purposes; provide homestead exemption

GA HB767

Oconee County; ad valorem tax; educational purposes; provide homestead exemption

GA HB764

Oconee County; ad valorem tax; county purposes; provide homestead exemption

GA HB769

Oconee County; ad valorem tax; county purposes; provide homestead exemption

GA HB763

Oconee County; ad valorem tax; county purposes; provide homestead exemption

GA HB791

Oconee County; ad valorem tax for educational purposes; repeal a homestead exemption

GA HB765

Oconee County; ad valorem tax; county purposes; repeal homestead exemption

GA HB362

Bryan County; ad valorem tax; educational purposes; provide homestead exemption

GA HB1413

Putnam County; ad valorem tax; educational purposes; provide homestead exemptions

GA HB752

Oconee County; ad valorem tax; repeal a homestead exemption

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 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 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 SB32

Relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain taxing units on the residence homestead of an individual who is elderly or disabled.

TX SB24

Relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain taxing units on the residence homestead of an individual who is elderly or disabled.

GA HB824

Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens