Georgia 2023-2024 Regular Session

Georgia House Bill HB1249

Introduced
2/12/24  
Report Pass
2/20/24  
Introduced
2/12/24  
Report Pass
2/20/24  
Refer
2/21/24  
Engrossed
2/20/24  
Report Pass
2/29/24  
Refer
2/21/24  
Enrolled
4/1/24  
Report Pass
2/29/24  
Chaptered
5/1/24  
Enrolled
4/1/24  
Chaptered
5/1/24  

Caption

Elbert County; ad valorem tax for county purposes for certain senior citizens; provide homestead exemption

Impact

If enacted, this bill would amend local taxation laws within Elbert County, allowing qualified senior citizens to benefit from reduced property tax payments based on their homestead's assessed value. The exemption, which is set to be renewed automatically each year as long as the qualifying conditions are met, specifically excludes taxes on additional land or improvements made to the homestead after the base year, thereby ensuring only the original property is considered for the exemption. This targeted approach not only provides direct financial relief to seniors but also seeks to stabilize their housing situation in a time when rising property values can threaten affordability.

Summary

House Bill 1249 aims to provide significant tax relief for senior citizens aged 65 and older residing in Elbert County, Georgia, by introducing a homestead exemption applicable to the county's ad valorem taxes. The exemption would be calculated based on the difference between the current assessed value of the homestead and its base year assessed value. This proposed measure reflects an effort to alleviate some of the financial burdens that senior citizens face, promoting benefits specifically targeted at the aging population within the county.

Sentiment

The sentiment surrounding HB 1249 appears generally positive, especially among advocates for senior citizens. Supporters view the measure as a necessary and compassionate response to the financial challenges faced by elderly residents. However, there may be concerns regarding the funding implications for local government revenues, as the exemption could reduce tax income that supports public services. Overall, the bill aligns with ongoing discussions about the importance of supporting vulnerable populations through tailored fiscal policies.

Contention

Notable points of contention are likely to arise regarding the potential impact of the bill on county finances and the adequacy of funding for public services, considering the exemptions offered. The requirement for a referendum to secure voter approval further introduces an element of uncertainty, as local constituents may have differing opinions about tax relief measures. Additionally, the bill's automatic repeal clause if not approved during the scheduled election in 2024 highlights the precarious nature of its potential success.

Companion Bills

No companion bills found.

Previously Filed As

GA HB1250

Elbert County; ad valorem tax for county purposes for certain senior citizens; provide homestead exemption

GA HB1248

Elbert County; ad valorem tax for educational purposes for certain senior citizens; provide homestead exemption

GA HB1422

Dawson County; ad valorem tax for county purposes for certain senior citizens; provide homestead exemption

GA HB1423

Dawson County; ad valorem tax for educational purposes for certain senior citizens; provide homestead exemptions

GA HB1086

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

GA HB1087

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

GA HB1088

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

GA HB763

Oconee County; ad valorem tax; county purposes; 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.

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.