Georgia 2025-2026 Regular Session

Georgia House Bill HB813

Introduced
3/21/25  
Report Pass
3/31/25  
Engrossed
3/31/25  
Refer
3/31/25  
Report Pass
4/2/25  
Enrolled
4/8/25  
Chaptered
5/14/25  

Caption

Lowndes County; school district ad valorem tax; provide homestead exemption

Impact

If enacted, HB 813 will significantly impact the financial responsibilities of residents in the Lowndes County school district by reducing the taxable value of their property with regards to school ad valorem taxes. The exemption aims to directly benefit homeowners by lowering their educational tax obligations, thereby potentially increasing disposable income for families and stimulating local economic activity. The bill stipulates that the changes would take effect starting January 1, 2027, contingent upon approval from voters in a referendum.

Summary

House Bill 813 aims to provide a homestead exemption from ad valorem taxes for educational purposes levied by the Lowndes County school district. The proposed exemption amounts to $12,000 of the assessed value of a homestead for all residents in the school district, which is designed to alleviate some financial burden on homeowners. This bill includes provisions for application processes, automatic renewals, and adopting existing exemptions for eligible residents, clarifying how the new exemption interacts with current tax laws.

Sentiment

Public sentiment surrounding HB 813 appears to be generally positive among residents who would benefit from the tax relief. Supporters argue that this exemption is a necessary step toward providing financial relief to families and making home ownership more affordable. However, there may be concerns about the financial implications for school funding and whether this new exemption could lead to a decrease in available resources for educational institutions, which could generate opposition from some education advocates and local governance officials.

Contention

One notable point of contention regarding the bill is its potential impact on educational funding through ad valorem taxes. While the exemption will provide direct financial relief to homeowners, some stakeholders worry that it could adversely affect funding for schools, leading to future budgetary constraints. Additionally, the bill necessitates a referendum for approval, which implies that public opinion will play a pivotal role in its implementation, raising questions about how effectively the benefits and impacts will be communicated to voters.

Companion Bills

No companion bills found.

Previously Filed As

GA HB811

Lowndes County; school district ad valorem tax; provide homestead exemption

GA HB815

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

GA HB814

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

GA HB777

Fulton County; school district ad valorem tax; provide homestead exemption

GA HB776

Fulton County; school district ad valorem tax; provide homestead exemption

GA HB1566

Ware County; school district ad valorem tax; provide homestead exemption

GA HB848

Polk County; school district ad valorem tax; provide homestead exemption

GA HB820

Jasper County; school district ad valorem tax; provide homestead exemption

GA HB1524

Gwinnett County; school district ad valorem tax; provide homestead exemption

GA HB832

Paulding County; school district ad valorem tax; provide homestead exemption

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