County attorney, appraiser brief commissioners on House Bill 581 homestead exemption and local-option sales tax

County Attorney Jeff Akins and Deputy Chief Appraiser Robert Fisher briefed the Bullock County Board of Commissioners on House Bill 581 and its implications for county tax policy and potential local-option sales tax referenda.

Akins summarized two key provisions: (1) HB 581 authorizes an optional new local‑option sales tax of up to 1 percent — imposed in 0.5% increments up to 1% — to be used for property-tax relief, and (2) it implements a statewide adjusted base-year-value homestead exemption (an assessment cap tied to inflation as determined by the Department of Revenue). The county attorney said the sales-tax option can only be placed before voters if the county and its municipalities adopt a base-year-value or adjusted base-year-value homestead exemption and enter an intergovernmental agreement; the intergovernmental agreement must include municipalities representing at least 50% of the county’s municipal population (in Bullock County the county and the City of Statesboro would be the relevant entities). Akins emphasized that one provision in the bill imposes a tight timetable for jurisdictions that wish to opt out of the state homestead exemption.

Robert Fisher, deputy chief appraiser, provided local detail: roughly 8,700 properties in Bullock County currently receive a homestead exemption; county staff estimate 5,000–6,000 homeowners are not currently receiving a homestead exemption. Fisher said homeowners who currently have a homestead exemption would automatically receive the new adjusted base-year exemption if the county implements it; homeowners not currently receiving an exemption would have until April 1 to apply in the year the exemption becomes effective.

Fisher also noted HB 581 removes the prior “estimate of taxes” line from the annual notice of assessment that taxpayers receive in May; the notice will still include fair market and taxable values but not the prior-year tax estimate. Both speakers reminded the board that opting out of the state homestead exemption requires three public hearings and a resolution filed with the Secretary of State by the March 1 deadline; if the county or any municipality opts out, the local-option sales tax for property-tax relief would not be available because the sales-tax referendum requires the homestead exemption to be in place across the county and its municipalities.

Akins and Fisher answered commissioner questions and confirmed the briefing was informational; the board took no formal action on HB 581 at this meeting. Staff and commissioners were reminded that the opt-out deadline is imminent and that any decision to opt out would require immediate follow-up steps.