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HB848 • 2025

Polk County; school district ad valorem tax; provide homestead exemption

Polk County; school district ad valorem tax; provide homestead exemption

Education Taxes
Enacted

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

Sponsor
Kelley, Trey
Last action
2025-05-14
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The exact duration or specific amount of the temporary cap on exemptions is not stated in the provided summary text.

Polk County School Tax Exemption for Older Homeowners

This law gives older homeowners in Polk County a discount on their school property taxes based on how old they are.

What This Bill Does

  • Provides a tax exemption equal to the greater of 50% or $60,000 for residents aged 65 and older.
  • Increases the exemption to the greater of 75% or $80,000 for residents aged 70 and older.
  • Removes all school ad valorem taxes on a home's assessed value for residents aged 77 and older.
  • Places a temporary limit on the total amount of exemptions given each year.

Who It Names or Affects

  • Homeowners living in Polk County school districts who are at least 65 years old.

Limits and Unknowns

  • The law includes a temporary cap on the total amount of money given as exemptions each year, but does not state how long this limit lasts.
  • The text mentions related matters and repeals conflicting laws without listing specific details about those changes.

Bill History

  1. 2025-05-14 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Polk County; school district ad valorem tax; provide homestead exemption