ATLANTA – State Representative Mitchell Horner (R-Ringgold) recently introduced House Bills 30 and 31, which would provide a homestead exemption from Catoosa County ad valorem taxes for senior citizens and require the Catoosa County Board of Education to adopt a balanced budget, respectively.
“I was excited to introduce House Bills 30 and 31 and did so with the goal of bettering Catoosa County and enhancing the lives of our citizens,” said Rep. Horner. “Last year, our county school system increased property taxes 38% with the previous year also being a double-digit increase. I am proud to report that my office along with the General Assembly have listened to the concerns shared across the state. One way we are working to deliver property tax relief is by introducing HB 30 to help our seniors. This local piece of legislation would create a homestead exemption at age 67 that would protect every senior from the risk of losing their home. This will help our seniors who are most in need of relief. No senior should have to choose between buying groceries or paying their property taxes.”
HB 30 would provide a homestead exemption from Catoosa County School District ad valorem taxes to residents of Catoosa County who are 67 years or older. Catoosa County senior citizens would be granted an exemption from the school district’s ad valorem taxes in the amount of $100,000 of the resident’s assessed value of their home. Residents would be eligible for the homestead exemption after they file an application and are approved by the tax commissioner, and the exemption would be automatically renewed from year to year. However, residents would be required to alert the tax commissioner if, for any reason, they become ineligible for the exemption. This bill would be present on the ballot for Catoosa County voters in November of 2025.
HB 31 would require the Board of Education of Catoosa County to adopt a balanced budget. In the case that the Quality Basic Education Formula is fully funded by the state, the board’s budget would have to be balanced without expending fiscal reserves. The amended and adopted budget would also need to provide all expenditures required by law and for all debt service requirements for the ensuing fiscal year. Lastly, the total appropriations could not exceed the estimated fund balance, reserves and revenues.
The full text of HB 30 may be found here, and the full text of HB 31 can be found here.
Representative Mitchell Horner represents the citizens of District 3, which includes a portion of Catoosa County. He was first elected to the House of Representatives in 2022 and currently serves as Vice Chair of the Budget and Fiscal Affairs Oversight Committee. He also serves on the Retirement, Small Business Development, and Transportation committees.
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