Gwinnett holds public hearing on plan to opt out of state homestead exemption; decision scheduled at 2 p.m.

The Gwinnett County Board of Commissioners on Tuesday held a public hearing on the county—s announced intention to opt out of the statewide adjusted base-year ad valorem homestead exemption, with the board scheduled to take formal action at its 2 p.m. business session the same day.

The hearing drew presentations from county staff explaining the county—s existing value offset exemption and public comment both supporting and opposing an opt-out. Deputy County Attorney Jenny Carter said the hearing was the final of three required public hearings and framed the opt-out as driven by the county—s long-standing policy: "Since 02/2001, Gwinnett County has had a homestead exemption known as the value offset exemption or VOE that freezes the taxable value of a home the year you are granted your homestead exemption," Carter said.

The nut graf: the decision could affect how the county portion of homeowners— property taxes is calculated. County staff say the VOE has kept the county portion of many homeowners— tax bills from rising as market values increased, and the county says its VOE produces greater savings than the statewide amendment. Opponents at the hearing said the county should not "opt out" of an amendment they said voters approved at the ballot in November.

County presentation and staff comments

Deputy County Attorney Jenny Carter and county staff described the VOE as a county homestead exemption that "freezes" the taxable value used to compute the county portion of property taxes and said Gwinnett homeowners have saved more than $1 billion on the county portion of their tax bills because of the VOE. Carter told the audience that the state—s recently adopted exemption adjusts the base value annually for inflation; "the state's exemption allows the taxable value of a home to increase annually for inflation," she said. County staff said that unless Gwinnett opts out, the county would be required to calculate exemptions under both the state and the county methods and apply the more favorable amount, a process the county said could create unnecessary administrative costs with no taxpayer benefit.

Public comments: supporters and opponents

Several residents addressed the board. Don Tam of 115 Richlick Drive said voters had already decided at the ballot and urged commissioners not to undo that result: "The people has spoken in November 5 and this is what they want. Let their voice be heard and honor their votes," Tam said. Mike Goff of Stone Mountain said he appreciated the presentation and asked commissioners to consider how school and city tax changes could be perceived by taxpayers.

Lisa Rutherford of Lawrenceville said she and others oppose an opt-out because the change grew out of a constitutional amendment approved by voters. "A constitutional amendment was voted by 63% of constituents," Rutherford said, and she brought petition signatures and letters she said were from state legislators opposing the county's plan.

Process and next steps

Chairwoman (name not specified), presiding officer, reminded attendees that the Board of Education and city councils would make separate decisions about their shares of property taxes and noted that the Board of Commissioners would not take action at the 11 a.m. hearing. Carter and staff said financial services employees were available after the hearing in the breezeway to walk through individual property examples and that the Board of Education had scheduled additional hearings for Thursday, Feb. 20, at 11 a.m. and 6 p.m. for those who wished to address school-tax questions.

The hearing concluded after public comment and the board moved to adjourn; the board is scheduled to consider the opt-out at its 2 p.m. business session the same day.