Jones County begins public-hearing process to consider opting out of statefloating homestead exemption

Jones County commissioners on Jan. 28 opened the public-hearing process to consider opting out of the statewide "floating" homestead exemption established by House Bill 581, County Administrator Jason Risner said.

The move starts a three-hearing procedure required under the law and must be completed and submitted to the Secretary of State by March 1, Risner said. The county has scheduled make-up hearings and a special-called meeting to consider a final resolution, but the commissioners have not yet passed a final resolution to opt out.

House Bill 581, which the presenter and others in the meeting referred to throughout as "HB 581," created a floating homestead exemption that moves each year with inflation rather than remaining fixed. "The floating part means that it adjusts from year to year," Risner said during his presentation, and he explained the exemption uses the 2024 assessed value as the base year. He added the exemption resets when a property sells or experiences a "substantial property change" and cannot be transferred to a new property.

Why it matters: Commissioners and residents said the county—s current assessment digest contains uneven valuations across neighborhoods; several commissioners warned locking exemptions to 2024 values could limit the county—s ability to correct those inequities or to roll back millage rates when values rise. "The sad part about the bill is it locks you in, so there is no opting out," Commissioner Martin said during discussion. Several members cited state sales-ratio findings indicating Jones County has been below target and said a countywide revaluation is planned to address the problem.

What the county presented

- How the exemption works: Under the bill—s model, a homeowner—s taxable value would be adjusted by an inflation factor set by the state each year; when assessed values rise, the exemption amount would rise gradually instead of returning fully to the prior base. Risner explained that, under HB 581, the base year is the 2024 assessed value.

- Procedural and related changes: Risner summarized related provisions in the law, including authority for local referenda on an additional penny sales tax (a local option FLOST), a change to summer notices that will show an estimated rollback rate instead of an estimated dollar-tax amount, and administrative adjustments such as allowing the Board of Tax Assessors to appeal sales-ratio studies directly and a requirement that the chief appraiser ensure every parcel is appraised at least once every three years. He also described changes to appeal rules (including a good-faith requirement to obtain a 15% reduction and revisions to the three-year lock rule).

County decision and schedule

Risner told the meeting that "the Board of Commissioners has voted to initiate that opt out process." That action begins a statutorily required three-hearing sequence. The county announced a make-up hearing schedule following a weather-related cancellation: one hearing at 5 p.m. on the day of the meeting (immediately before the regular board meeting), and a subsequent hearing on Thursday, Feb. 6, at 6 p.m. Risner said the chairman discussed calling a special meeting on Feb. 6 at 6:30 p.m. to consider the resolution that would finalize an opt-out decision. The transcript does not record the text of a formal motion to adopt or reject the opt-out resolution, nor does it provide a mover/second or a roll-call vote tally for that initiating vote; those details were described as "voted to initiate" but were not included verbatim in the record provided.

Public comments and main concerns

Residents who spoke during the citizen-comment portion pressed two central points: support for the inflation cap embodied in HB 581 and concern about inequitable, outdated property valuations.

- Ty Clemons, a long-time Jones County resident, told commissioners, "Limiting tax increases to the rate of inflation sounds mighty doggone good," describing recent large increases in his tax bills and saying he supported limits on year-over-year tax increases.

- Several commissioners and other residents countered that the county—s assessor has not completed consistent appraisals across the county, leaving some properties underassessed and others overassessed. County officials said a countywide revaluation is planned to bring values into alignment with the state—s sales-ratio targets before any permanent lock would be desirable.

What the opt-out would (and would not) do

- Opting out applies only to the floating homestead exemption provision; other provisions of HB 581 remain in force unless separately addressed. The county noted the FLOST provision (an optional additional penny of sales tax) can also be affected by local decisions, and any increase would require voter approval under the usual local-sales-tax process.

- The exemption—s mechanics and limits: the exemption is tied to the 2024 assessed value, floats with inflation as set by the state, resets on sale or substantial change to a property, and cannot be transferred to a new property, Risner explained.

Next steps and public guidance

Commissioners said the opt-out hearings must be advertised in the newspaper and on the county website at least one week before each hearing and that the county must deliver the hearing record and its final resolution decision to the Secretary of State by March 1. County staff and commissioners encouraged residents to contact the tax assessor—s office about specific appeals or exemptions; staff noted the assessor—s office handles application-based exemptions such as the age-62 school exemption and can advise residents on eligibility and forms.

The county has not recorded a final resolution to opt out in the transcript provided; a special meeting or subsequent board action is expected to consider the formal resolution after the hearing series concludes.

Ending

The hearing series and the commissioners— follow-up work on appraisal accuracy and the opt-out question will determine whether Jones County remains subject to the floating homestead exemption from HB 581 or formally chooses to opt out. Residents seeking forms or to ask about age-62 or other exemptions were advised to contact the tax assessor—s office or the county commission offices for assistance.