Georgia 2025-2026 Regular Session

Georgia House Bill HB824

Introduced
3/25/25  
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

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

Impact

If enacted, the bill would lead to significant changes in Dawson County's provision of tax relief to seniors. Current recipients of these homestead exemptions will not be affected and can continue to receive their benefits even if new applications are no longer accepted starting January 1, 2026. The decision to phase out new applications aims at ensuring that the county can allocate its financial resources more effectively without compromising existing benefits for current enrollees.

Summary

House Bill 824 seeks to close applications for certain homestead exemptions for senior citizens from ad valorem taxes in Dawson County. Specifically, the bill aims to stop accepting new applications for exemptions that apply to individuals aged 62 to 74 with a household income not exceeding $25,000. Additionally, it includes provisions for seniors aged 75 or older, who would qualify for exemptions based on similar income thresholds. The legislation is designed to assist in managing the fiscal burdens on the county by tightening eligibility for property tax breaks intended for vulnerable populations.

Sentiment

The discussion around HB 824 has generated mixed feelings among local stakeholders. Proponents assert that the measure is a necessary step towards sustainability for local government finances, ensuring that tax revenues can be more effectively managed. They argue this will lessen the burden on taxpayers while still protecting those currently receiving the benefits. Conversely, opponents express concern that restricting these exemptions may disproportionately affect lower-income seniors, potentially worsening their financial stability as property taxes can represent a significant portion of their expenses.

Contention

A significant point of contention relates to the fairness of removing new applications for a program aimed at assisting vulnerable senior citizens. Critics argue that this may reflect a broader trend towards diminishing support for elderly residents, while supporters call for more structured financial planning. The legislation’s passage would require a two-thirds majority in both houses, indicating that further debate on the issue is expected, particularly as the bill moves toward a public referendum slated for November 2025.

Companion Bills

No companion bills found.

Previously Filed As

GA HB823

Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen

GA HB1563

Pike County; ad valorem tax; increase amount of homestead exemption for residents who are senior citizens

GA HB860

Gordon County; school district ad valorem tax; increase homestead exemption for certain residents

GA HB836

Coweta County; School District ad valorem tax; raise homestead exemption amounts

GA HB463

Ad valorem tax; certain senior citizens who volunteer with local governments; provide homestead exemption

GA HB814

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

GA HB1491

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

GA HB1101

Ad valorem tax; state-wide homestead tax exemption for a portion of the value of the homestead for certain senior residents; provide

GA HB815

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

GA HB820

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

Similar Bills

GA HB803

Dublin, City of; school district ad valorem tax; provide homestead exemption

GA SB33

"Georgia Hemp Farming Act"; total THC concentration of consumable hemp products; provide limits

GA HB697

Chickamauga, City of; ad valorem tax; educational purposes; provide homestead exemption

GA SB356

Polk County; school district ad valorem taxes for educational purposes; provide homestead exemption

GA HB848

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

GA HB698

Walker County; ad valorem tax for educational purposes; provide homestead exemption

GA HB1537

Bibb County; ad valorem tax for educational purposes; provide a homestead exemption

GA HB1524

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