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HB793 • 2025

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

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

Elections Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Townsend, Rick
Last action
2025-05-01
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The official summary confirms an automatic repeal clause exists but does not specify the exact date it takes effect or the conditions for renewal.

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

This law creates a new property tax break for homeowners in the City of Brunswick that reduces their city taxes based on how long they have owned their home.

What This Bill Does

  • Creates a homestead exemption from ad valorem taxes levied by the City of Brunswick for municipal purposes.
  • Calculates the discount percentage off the assessed value based on the length of time the owner has held the property.
  • Defines specific terms and sets conditions that homeowners must meet to qualify for the tax break.
  • Establishes procedures for applying for the exemption and rules about when it applies.
  • Requires a public vote (referendum) before the law takes effect.

Who It Names or Affects

  • Homeowners in the City of Brunswick who live in their own homes.
  • The City of Brunswick government, which collects property taxes for municipal purposes.

Terms To Know

Homestead exemption
A reduction or removal of a portion of the tax owed on a home that is used as the owner's primary residence.
Ad valorem taxes
Taxes based on the assessed value (worth) of property, such as land and buildings.
Referendum
A process where voters cast ballots to approve or reject a specific law before it becomes active.

Limits and Unknowns

  • The exact percentage of the tax discount for each year of ownership is not listed in this summary.
  • The bill includes an automatic repeal clause, meaning the exemption will end on a set date unless renewed by voters or lawmakers.
  • Specific details about how to apply and what documents are needed are defined elsewhere in the full law.

Bill History

  1. 2025-05-01 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

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