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Bill Summary · HB 811

Summary of House Bill 811 (HB 811)

Purpose and Intent

House Bill 811 aims to provide financial relief to senior residents of the Lowndes County school district by establishing homestead exemptions from ad valorem taxes for educational purposes. The bill specifically targets residents aged 65 and older, offering them a tax exemption based on their age, thereby supporting the financial stability of older citizens within the community.

Key Provisions

  • Homestead Exemptions:

    • Residents aged 65 years or older will receive a $40,000 exemption from the assessed value of their homestead.
    • Residents aged 70 years or older will receive a $50,000 exemption from the assessed value of their homestead.

  • Eligibility and Application:

    • To qualify for the exemption, residents must file an application with the Lowndes County tax commissioner, providing necessary information to determine eligibility.
    • Residents who already qualify for a previous $10,000 exemption will automatically receive the new exemption without needing to reapply.

  • Automatic Renewal:

    • The exemption will automatically renew each year as long as the individual continues to occupy the residence as their homestead.

  • Exemption Limitations:

    • The exemptions apply only to Lowndes County school district ad valorem taxes for educational purposes and do not affect state or municipal taxes.
    • The exemptions are in lieu of any other homestead exemptions for educational purposes.

Affected Population

The bill primarily affects senior residents of the Lowndes County school district, specifically those aged 65 and older. It aims to alleviate the financial burden of educational taxes on this demographic, promoting housing stability and affordability for older citizens.

Procedural Aspects

  • Voting Requirement: The bill requires a two-thirds majority vote in both the Georgia House of Representatives and Senate to become law.
  • Referendum: A referendum will be held during the 2026 general primary to allow voters in the Lowndes County school district to approve or reject the proposed exemptions.
  • Effective Date: If approved, the exemptions will take effect on January 1, 2027. If not approved, the bill will be automatically repealed one year after the election.

Legislative Actions

  • Introduced: March 21, 2025
  • Passed: The bill passed through various legislative stages, including favorable reports from committees and votes in both the House and Senate.
  • Signed by Governor: May 14, 2025
  • Act Number: 332

This summary provides a clear overview of House Bill 811, detailing its purpose, provisions, and implications for the residents of Lowndes County.

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

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