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HB 833

REVENUE-TECH

104th Regular Session Introduced by Chris Welch

House Bill 833 offers Cherokee County homeowners a homestead exemption from school district taxes, reducing their tax burden by exempting part of their property value.

Rule 19(a) / Re-referred to Rules Committee
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Bill Summary · HB 833

Summary of House Bill 833

Bill Number: HB 833
Title: Cherokee County; school district ad valorem tax; provide homestead exemption
Status: House Second Readers
Introduced: March 25, 2025

Purpose and Intent

House Bill 833 aims to establish a homestead exemption from ad valorem taxes levied by the Cherokee County school district for educational purposes. The exemption is designed to alleviate the tax burden on residents by allowing them to exempt a portion of their property value from taxation, specifically the amount by which the current assessed value exceeds a previously determined base year assessed value.

Key Provisions

  • Homestead Exemption:
    The bill provides a homestead exemption equal to the difference between the current year assessed value of a homestead and its adjusted base year assessed value.

  • Definitions:
    The bill defines key terms such as:

    • Ad valorem taxes: Taxes levied for educational purposes by the Cherokee County school district, excluding those for bonded indebtedness.
    • Adjusted base year assessed value: A calculation that includes previous assessed values adjusted for inflation and any substantial property changes.
    • Homestead: Defined as a primary residence, including up to five contiguous acres.

  • Eligibility and Application:
    Residents must apply for the exemption through the Cherokee County tax commissioner. However, those who received a homestead exemption for the 2025 tax year will automatically qualify for the new exemption in 2026 without reapplying.

  • Automatic Renewal:
    The exemption will automatically renew each year as long as the homeowner continues to occupy the residence as their homestead.

  • Exemption Limitations:
    The exemption does not apply to state or county taxes unrelated to the school district and cannot be combined with other base year value exemptions.

  • Inflation Adjustment:
    The Cherokee County tax commissioner will establish a method for determining annual inflation rates to adjust the base year assessed value accordingly.

Impact

  • Affected Parties:
    This bill primarily affects homeowners within the Cherokee County school district who qualify for the homestead exemption. It aims to provide financial relief to these residents by reducing their tax liabilities.

  • Procedural Aspects:
    The bill includes provisions for compliance with constitutional requirements, a referendum, and judicial remedies in case of non-compliance. It also outlines the process for automatic repeal and the execution of elections related to the exemption.

Timeline

  • March 25, 2025: Bill introduced and entered the House Hopper.
  • March 25, 2025: First reading in the House.
  • March 27, 2025: Bill moved to House Second Readers for further consideration.

Conclusion

House Bill 833 represents an effort to provide tax relief to homeowners in Cherokee County by establishing a homestead exemption from school district ad valorem taxes. By defining eligibility criteria and procedures, the bill seeks to ensure that residents can benefit from this exemption while maintaining compliance with existing tax laws.

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

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