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HB 806

RELATING TO FIREWORKS.

2025 Regular Session Introduced by Terez Amato and 21 co-sponsors

House Bill 806 offers a homestead tax exemption for seniors (67+) in Oglethorpe County, easing their educational tax burden and enhancing financial stability.

Act 247, 06/30/2025 (Gov. Msg. No. 1350).
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Bill Summary · HB 806

Summary of House Bill 806 (HB 806)

Overview

House Bill 806 (HB 806) is a legislative measure aimed at providing a homestead exemption from ad valorem taxes for educational purposes within the Oglethorpe County school district. This exemption specifically targets senior citizens, defined as individuals aged 67 years or older.

Purpose and Intent

The primary intent of HB 806 is to alleviate the financial burden of educational taxes on senior citizens residing in the Oglethorpe County school district. By offering a tax exemption based on the assessed value of their homesteads, the bill seeks to support the financial well-being of older residents.

Key Provisions

  • Homestead Exemption: The bill grants a homestead exemption equal to the difference between the current year's assessed value of a homestead and its base year assessed value.
  • Eligibility:
    • The exemption is available to residents who are senior citizens (67 years or older).
    • Applicants must file with the Oglethorpe County tax commissioner to establish eligibility.
  • Exemption Details:
    • The exemption does not apply to taxes assessed on improvements made to the homestead or any additional land added after the base year.
    • If property is removed from the homestead, the base year assessed value will be adjusted accordingly.
  • Automatic Renewal: Once granted, the exemption will automatically renew each year as long as the individual continues to occupy the residence as their homestead.
  • Exclusions: The exemption does not affect state ad valorem taxes, county taxes for county purposes, municipal taxes, or independent school district taxes.
  • Effective Date: The exemption will apply to all taxable years beginning on or after January 1, 2026.

Procedural Aspects

  • Referendum Requirement: The bill requires a referendum for approval by the electors of the Oglethorpe County school district. This election must be conducted no later than the Tuesday following the first Monday in November 2025.
  • Voting Process: Voters will have the option to approve or reject the act through a ballot.
  • Automatic Repeal: If the act is not approved in the referendum, it will be automatically repealed one year after the election date.

Impact

  • Affected Population: The bill primarily impacts senior citizens living in the Oglethorpe County school district, providing them with potential tax relief.
  • Financial Implications: The exemption aims to reduce the financial burden of educational taxes for eligible seniors, thereby enhancing their economic stability.

Conclusion

HB 806 represents a targeted effort to support senior citizens in Oglethorpe County by providing a tax exemption that can significantly ease their financial responsibilities related to educational taxes. The successful implementation of this bill hinges on voter approval in the upcoming referendum.

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

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