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Bill Summary · HB 698

Summary of House Bill 698 (HB 698)

Purpose and Intent

House Bill 698 (HB 698) aims to provide specific homestead tax exemptions for residents of the Walker County school district in Georgia. The bill is designed to alleviate the financial burden of ad valorem taxes for educational purposes on senior citizens, particularly those aged 70 and older.

Key Provisions

The bill includes the following significant provisions:

  1. Homestead Exemption for Seniors:

    • Residents aged 70 years or older are eligible for a $50,000 exemption from the assessed value of their homestead for educational ad valorem taxes.
    • Residents aged 75 years or older who have lived in the Walker County school district for five years or more are eligible for an exemption on the full assessed value of their homestead.

  2. Surviving Spouse Provisions:

    • The unremarried surviving spouse of an eligible individual may continue to receive the exemption if they are 67 years or older and continue to occupy the home.

  3. Application Process:

    • Eligible individuals must file an application with the Walker County tax commissioner, providing necessary information to determine eligibility.
    • The exemption will be automatically renewed each year as long as the individual continues to occupy the residence.

  4. Exemption Limitations:

    • The exemptions apply only to Walker County school district ad valorem taxes and do not affect state, county, municipal, or independent school district taxes.
    • The exemptions will not be in addition to any other homestead exemptions applicable to the Walker County school district.

  5. Effective Date:

    • The exemptions will apply to all taxable years beginning on or after January 1, 2027.

  6. Referendum Requirement:

    • The bill requires a referendum to be held on the Tuesday after the first Monday in November 2026. Voters will decide whether to approve the proposed exemptions.

Impact

  • Affected Population: The primary beneficiaries of this bill are senior residents of the Walker County school district, particularly those aged 70 and older.
  • Financial Relief: The bill aims to provide significant financial relief to eligible seniors by reducing their tax liabilities, thereby supporting their ability to remain in their homes.

Procedural Aspects

  • The bill was introduced on March 3, 2025, and has undergone several legislative actions, including committee reviews and amendments.
  • It was signed by the Governor on May 13, 2025, and designated as Act 211.
  • The successful passage of the bill requires a two-thirds majority vote in both the Senate and the House of Representatives.

Conclusion

HB 698 represents a legislative effort to support senior citizens in Walker County by providing substantial tax exemptions on their homesteads. The bill's implementation hinges on voter approval in the upcoming referendum, which will determine its effectiveness starting in 2027.

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

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