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Decatur Commission votes to opt out of Georgia's floating homestead exemption
Summary
After five public hearings and testimony from the county chief appraiser and residents, the Decatur City Commission adopted a resolution opting out of House Bill 5 81(the statewide floating homestead exemption), citing concerns about long‑term fiscal impacts and fairness.
The Decatur City Commission voted Feb. 3 to opt out of the statewide floating homestead exemption created by the 2024 referendum and implemented under Georgia Code OCGA 48‑5‑44.2. The resolution, passed by unanimous voice vote, directs the city clerk to file a certified copy with the Georgia secretary of state by March 1, 2025.
The vote followed a fifth and final public hearing in which residents and a school board official urged commissioners to reject HB 581. Hans Woods, vice chair of the DeKalb County school board, told the commission the policy "is bad policy" and said jurisdictions that have adopted similar measures later repealed them because of harmful long‑term effects.
DeKalb County Chief Appraiser Calvin Hicks briefed the commission earlier in the meeting on appraisal methodology, appeal procedures and recent statutory changes. Hicks explained that mass appraisal is grounded in market transactions and that 2022–23 market appreciation drove large increases in assessed values, not capital improvements to individual homes. He also outlined the statutory appeals timeline and how the state reviews county assessment work.
City staff and several commissioners raised fiscal and equity concerns about HB 581: the staff presentation noted the exemption would shift tax burden to commercial and rental properties, could worsen disparities between long‑time homeowners and new purchasers (who would reset to current assessed value on sale), and might constrain the city's ability to borrow or increase millage to cover fixed costs. The commission also cited the city's existing millage cap as a limiting factor.
Given those considerations, commissioners said opting out preserves local fiscal flexibility and gives the city time to pursue locally tailored tax‑relief options. The resolution will become effective upon approval and will be transmitted to state officials as required.
Votes at a glance: The resolution opting out of HB 5 81 was adopted by voice vote (all in favor). Several other agenda items were approved that evening, including contracts for fundraising services for the 2026 World Cup event and multiple capital and maintenance projects.
