Demorest City Council votes 3-0 to opt in to statewide adjusted base year homestead exemption

The Demorest City Council voted unanimously (3-0) on Feb. 20 to opt in to the statewide adjusted base year ad valorem homestead exemptions, following a public hearing at a special called meeting at the Demorest Municipal Conference Center. Councilman Donnie Bennett moved to opt in and Councilman Andrew Ferguson seconded; city minutes record the motion as approved 3-0.

The decision followed a public hearing notice that said the council intended to opt out of the statewide exemption program. During the hearing, Marie Evens spoke in favor of opting in, urging the council to keep the city aligned with the statewide adjusted base year ad valorem homestead exemptions rather than pursue an opt-out.

Mayor Jerry Harkness opened the meeting at noon with an invocation and called for the public hearing. The council approved the meeting agenda at the start of the session before taking public comment on the exemption question. After the public comment period, Bennett moved to opt in to the exemptions and Ferguson seconded. The motion was recorded as unanimously approved (3-0); the transcript and minutes do not record individual roll-call votes by name.

The council then took a motion to adjourn, offered by Councilman Jimmy Davis and seconded by Ferguson; the meeting ended at 12:08 p.m.

The action affects the city's participation in the statewide adjusted base year ad valorem homestead exemption program; the transcript does not specify follow-up actions, implementation steps, or changes to local administrative procedures. Any changes to exemptions applied to local homestead assessments will depend on state rules governing the statewide program and any required administrative steps by city staff.