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Smyrna council adopts resolution to opt out of statewide homestead exemption
Summary
The Smyrna Mayor and Council voted to adopt a resolution opting the city out of the statewide adjusted base year ad valorem homestead exemption created by House Bill 581; council held a required public hearing and staff said the city completed the notice and hearing steps required by state law.
The City of Smyrna Mayor and Council voted to adopt a resolution declaring the cityintention to opt out of the statewide adjusted base-year ad valorem homestead exemption established in House Bill 581.
The vote took place after a public hearing that produced no speakers. City staff summarized the timeline and notice requirements that local governments must complete to opt out; the council then approved the resolution on a motion by Councilmember Lindley, seconded by Councilmember Welch.
Why it matters: The measure concerns whether the exemption created under state law will take effect in Smyrna. City staff told the council the jurisdiction completed the required advertising and hearing steps described in state law, and the council's resolution and vote are the final local procedural steps to prevent the exemption from becoming effective in Smyrna.
City staff member Bennett told the council that House Bill 581 and an associated statewide constitutional amendment led to a statutory procedure (cited in the meeting as O.C.G.A. 48-5-44.2) allowing local governments to opt out. Bennett said the opt-out process requires local governments to complete the following steps between Jan. 1 and March 1, 2025: place a newspaper advertisement of specified size and placement at least one week before each hearing, post the notice on the local government's website, provide a press release to local media, and hold at least three public hearings with at least one hearing between 6 p.m. and 7 p.m. on a business weekday. Bennett told the council the City of Smyrna completed those steps and recommended adoption of the resolution.
No members of the public spoke in favor of or against the resolution during the required public hearing. Mayor (presiding) called for a motion; Councilmember Lindley moved to approve the resolution and Councilmember Welch seconded. During the roll call the council reported the motion passed, 6-0. The council noted that Councilmember Wilkinson was not present at the meeting; Councilmember Hines voted affirmatively while connected remotely.
The action is limited to the procedural adoption of a local opt-out resolution; the county and state rules cited by staff determine how the exemption would otherwise become effective. The resolution and the described notices are part of the procedural record required by state statute.
