WeVote
Log In

Bill

Bill

HB 793

Home Ownership Municipal Exemption (H.O.M.E.) Act; enact

2025-2026 Regular Session Introduced by Buddy DeLoach and 2 co-sponsors

Georgia authorizes municipalities to exempt owner-occupied homes from municipal property taxes, reducing some homeowners' tax burden while cutting municipal revenue.

Effective Date
0
WeVote Research Nonpartisan
Bill Summary · HB 793

Legislative bill overview

HB 793, the Home Ownership Municipal Exemption (H.O.M.E.) Act, creates a property tax exemption for homeowners at the municipal level in Georgia. The bill allows municipalities to exempt owner-occupied residential properties from municipal property taxes, though implementation details and eligibility criteria would be determined by individual municipalities.

Why is this important

This legislation directly affects housing affordability and municipal revenue. For homeowners, it could reduce property tax burdens if their municipality adopts the exemption. For municipalities, it reduces tax revenue unless offset by increased state funding or spending cuts, potentially affecting public services like schools, police, and infrastructure.

Potential points of contention

  • Municipal revenue impact: Cities losing property tax income may struggle to fund essential services without identifying alternative revenue sources
  • Equity concerns: Exemptions benefit property owners disproportionately over renters and may primarily advantage higher-value homeowners in wealthier areas
  • Implementation inconsistency: Different municipal adoption rates could create unequal tax treatment across Georgia, with homeowners in some cities receiving exemptions while others don't

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.