Fannin County commissioners adopt resolution to opt out of new state homestead exemption

The Fannin County Board of Commissioners on a special call adopted a resolution to opt out of the homestead exemption created by Georgia Code OCGA 48-5-44.2, county officials said. The board directed the county clerk to provide a certified copy of the resolution to the Georgia Secretary of State no later than March 1, 2025.

The resolution, which references OCGA 48-5-44.2 and the procedures required by that statute, was introduced and then opened for discussion before the commissioners voted to adopt it. Commissioners said the county followed the statutory opt-out process, including holding three public meetings and publishing required notices.

Why it matters: Commissioners cited several revenue and operational uncertainties related to the statewide homestead exemption and related legislative provisions. Speakers raised concerns about a sales-tax replacement effect, the possible long duration of the law’s provisions, and long-term impacts on the school system’s tax base.

Commissioners said Fannin County’s staff, including the tax assessor, researched the measure and consulted other counties before deciding to opt out. “We did our research. We looked internally. We looked even outside, and we felt like it was, from the beginning, best for Fannin County citizens,” one commissioner said during the meeting.

Officials repeatedly emphasized that the county’s choice reflected local conditions. A county official noted that other counties might reach different conclusions: “Some other county, it may have been best for them to do it the other way,” a speaker said.

Discussion touched on how the change could interact with local sales-tax revenues known in Georgia as the SPLOST (Special Purpose Local Option Sales Tax). One speaker warned that voters might approve a new sales-tax measure and later decline renewals, which could reduce revenue available for county and school projects. A county official said Fannin has received more than $10 million in SPLOST revenue in recent years and that a five-year total was about $43 million, figures cited during the meeting.

Speakers also said the county had complied with the opt-out notification requirements in OCGA 48-5-44.2, including holding the public meetings and publishing notice in the county’s legal organ.

A county representative relayed that the county’s state representative described the measure as an amendment to the state constitution, an observation discussed at the meeting. Commissioners repeatedly said the decision was difficult and based on the available information.

The board’s motion to adopt the resolution was made and seconded on the record; members voted in favor and the resolution was adopted. The resolution text also states it “shall become effective upon its renewal by the Fannin County Board of Commissioners,” and requires the county clerk to file a certified copy with the Georgia Secretary of State by March 1, 2025.

Looking ahead: Commissioners said the opt-out reflects Fannin County’s current fiscal structure and that other jurisdictions may decide differently. The county did not provide a public vote tally on the record during the meeting.