Georgia 2023-2024 Regular Session

Georgia House Bill HB763

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
4/6/23  
Report Pass
3/27/23  
Chaptered
4/27/23  
Enrolled
4/6/23  
Chaptered
4/27/23  

Caption

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

Impact

This bill, if enacted, will change the financial landscape for senior homeowners in Oconee County, providing additional relief and potentially making it more affordable for them to maintain their homes. It is designed to complement existing exemptions, meaning seniors could benefit from multiple layers of tax relief. The bill is set to take effect starting from January 1, 2025, provided that it meets the legislative approval requirements and the outcome of a local referendum is favorable. The successful implementation of HB 763 would mean that a significant portion of elderly residents might find their financial pressures eased, particularly in the context of rising living costs.

Summary

House Bill 763 aims to provide a homestead exemption from ad valorem taxes for county purposes specifically for seniors aged 75 years and older in Oconee County. The bill proposes a $10,000 exemption from the assessed value of their homesteads, which is expected to alleviate some of the financial burdens faced by elderly homeowners. This exemption is intended to support senior citizens by reducing their property tax liability, thereby enhancing financial security as they age. The bill stipulates that residents must apply through the tax commissioner’s office, but it also allows for automatic enrollment for those already receiving other homestead exemptions when they reach the qualifying age.

Sentiment

The overall sentiment surrounding HB 763 appears to be positive, especially among its proponents who emphasize the importance of supporting senior citizens in the community. Supporters argue that this measure is a necessary step towards ensuring that older residents are not unduly burdened by property taxes, which can be particularly challenging for those on fixed incomes. While there might be minimal opposition focused on concerns regarding the financial implications for county revenues, it seems that the desire to provide support to seniors outweighs these considerations. The bill's broad support indicates a recognition of the need for property tax relief for vulnerable populations.

Contention

There could be contention relating to the funding and administration of the exemption, particularly regarding its potential impact on the local government's revenue. Critics may voice concerns about whether the loss of tax revenue from this exemption could affect county services or lead to increased taxes for other residents. Additionally, defining eligibility and ensuring compliance with the exemption rules may present administrative challenges. As the bill moves toward implementation, discussions will likely arise around how best to balance the needs of senior citizens with the financial health of county services.

Companion Bills

No companion bills found.

Previously Filed As

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 HB770

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

GA HB766

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

GA HB767

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

GA HB765

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

GA HB791

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

GA HB752

Oconee County; ad valorem tax; repeal a homestead exemption

GA HB870

Clayton County; ad valorem tax for county purposes; provide homestead exemption

GA HB877

Chattooga County; ad valorem taxes for county purposes; provide 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 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 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

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.