Georgia 2023-2024 Regular Session

Georgia House Bill HB1068

Introduced
1/29/24  
Report Pass
2/1/24  
Introduced
1/29/24  
Report Pass
2/1/24  
Refer
2/6/24  
Engrossed
2/1/24  
Report Pass
2/8/24  
Refer
2/6/24  
Enrolled
4/1/24  
Report Pass
2/8/24  
Chaptered
5/6/24  
Enrolled
4/1/24  
Chaptered
5/6/24  

Caption

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

Impact

This bill is expected to significantly alter the existing tax structure for senior residents in Jefferson, providing greater financial relief by increasing exemption amounts that lower the tax burdens on older citizens. The introduction of income thresholds maintains a focus on assisting those who might need the support the most. By addressing property taxes, the bill aligns financial support with demographic changes and the evolving economic landscape, aimed at enhancing the quality of life for senior residents within the district.

Summary

House Bill 1068 aims to amend the current homestead exemption laws for senior citizens in the City of Jefferson. The bill proposes changes to existing ad valorem tax exemptions for educational purposes, with specific provisions for residents aged 62 and older. This includes a new exemption allowing homeowners aged between 62 and 64 to receive a $40,000 exemption on assessed property value, and for those between 65 and 69 years, a $75,000 exemption. It further proposes a $100,000 exemption for residents aged 70 and older, provided their household income does not exceed $400,000 annually.

Sentiment

The general sentiment surrounding HB 1068 seems to lean positively among supporters, particularly among the senior community and advocates for elderly welfare. Proponents highlight the importance of tax relief for senior citizens, especially given the rising costs of living. However, there may be concerns among taxpayers regarding the implications for local school funding as exemptions grow. The participation of citizens in the upcoming referendum reflects a commitment to ensuring that the new provisions align with community values and economic realities.

Contention

While the proposed changes to homestead exemptions for seniors are largely welcomed, points of contention may arise from the broader tax implications for the local education budget. Detractors might argue that increasing exemptions could reduce funding for schools, affecting educational quality and resources. Therefore, the conversation may involve the balance between sustaining support for senior citizens and ensuring adequate funding for essential public services like education, leading to debates on the prioritization of community financial resources.

Companion Bills

No companion bills found.

Previously Filed As

GA HB1460

Commerce, City of; ad valorem tax for educational purposes; homestead exemption; revise

GA HB761

Tunnel Hill, City of; ad valorem tax; provide new homestead exemption

GA HB252

Newnan, City of; ad valorem tax; provide homestead exemption

GA H0069

Homestead Tax Exemptions for School District Levies

GA HB758

Dalton, City of; ad valorem tax; increase income cap and homestead exemption

GA HB673

Sugar Hill, City of; ad valorem tax; provide homestead exemption

GA HB751

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

GA HB771

Cohutta, City of; ad valorem tax; provide new homestead exemption

GA HB824

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

GA HB756

Dalton, City of; ad valorem tax; homestead exemption; increase income cap

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