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Hall County commissioners vote to opt out of statewide floating homestead exemption
Summary
At a third public hearing, the Hall County Board of Commissioners voted to opt out of the statewide adjusted base-year homestead exemption established by HB 581 and pursue the county’s local exemption that sets a 2023 base year with a 3% cap on assessed-value increases beginning 2026.
Hall County commissioners voted Feb. 25 to opt out of the statewide floating homestead exemption enacted by Georgia House Bill 581 and to adopt the county’s locally-enacted floating homestead exemption methodology.
County staff explained to the board that two separate laws apply: the statewide bill (House Bill 581), which establishes a 2024 base year and uses a CPI-based inflation adjustment for subsequent years, and a local act (House Bill 1268 as discussed in the presentation) that sets a 2023 base year and caps assessed-value increases for homestead-exempt properties at a maximum of 3% beginning in 2026. County Administrator Zach Probst presented the item during the board’s third public hearing on the matter and walked commissioners…
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