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Public hearing opened on whether Stevens County should begin opt‑out of statewide adjusted base‑year homestead exemption

Stevens County Board of Commissioners · January 29, 2025
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Summary

Stevens County held the first of three required hearings on whether to begin the opt‑out process for the statewide adjusted base‑year ad valorem homestead exemption under OCGA 48-5-44.2; local commenters urged the board to "opt out," while other residents asked for explanations of the cap's effects.

The Stevens County Board of Commissioners opened the first of three public hearings required to consider beginning the county—lectoral process to opt out of the statewide adjusted base‑year homestead exemption under OCGA 48-5-44.2. The chair described the statutory timeline and hearings requirement before taking public comment.

A resident who identified himself as David with "Glumpy" told the board, "The state of Georgia has seen fit to offer this homestead exemption to, elderly people," and urged commissioners to "opt out" to "stick and honor the votes of the majority of the people." Several other attendees asked for a plain-language explanation; staff explained the measure caps annual increases to a set percentage and is intended to limit sharp increases in taxable assessed value for homeowners.