Meeting Notices and Minutes

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In reviewing the homestead exemption ballot measures, the Coalition for a Diverse Decatur & DeKalb supports efforts to keep our older residents in their homes by providing tax relief and the measure to help the Decatur Land Trust acquire property for more affordable housing.

The measures are HB 632, HB633, HB 634, HB 635 and SB288, The HB634 Land Trust measure will help the Decatur Land Trust secure more property for affordable housing through tax relief.

HB 634 – Addition of Land Trust Exemption (LT-1) in the amount of $40,000 for owner-occupied properties on land managed through a 501(c)(3) whose primary mission is affordable housing such as the Decatur Land Trust. If approved, this measure would provide a new homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of $40,000 for each city resident who holds real property subject to a written lease having an initial term of not less than 99 years with a tax-exempt entity landlord under Section 501(c)(3) of the federal Internal Revenue Code and who owns all improvements located on the real property, subject to sale restrictions intended to preserve the affordability of the residence.

The other measures are:

• House Bill (HB) 632 – Increase in General Homestead Exemption 1 (GH-1) from $25,000 to $40,000. If approved, the measure provides a homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of $40,000.00 of the assessed value of the homestead for residents of the City of Decatur.
• HB 633 – Increase in General Homestead Exemption 2 (GH-2) from $10,000 to $15,000 for residents 65 or older. If approved, this measure would provide a homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of $15,000 of the assessed value of the homestead for residents of that city who are 65 years of age or older.
• HB 635 – Increase in General Homestead Exemption 3 (GH-3) from $15,000 to $25,000 for residents 62 and older, whose income does not exceed $60,000, an increase from an income limit of $50,000. If approved, this measure would provide a homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of NO $25,000 of the assessed value of the homestead for residents of that city who are 62 years of age or older and whose income does not exceed $60,000.00.
• Senate Bill (SB) 288 – Senior Homestead Tax Exemption for school taxes. If approved, this provides a homestead exemption from City of Decatur independent school district ad valorem taxes for educational purposes for a period of five years in the amount of $200,000 of the assessed value of the homestead for residents of that school district who are between 65 and 69 years of age and whose federal adjusted gross income, as well as the federal adjusted gross income of the spouse of such resident and all other members of the family who also reside at such homestead, does not exceed $62,000 and which provides a homestead exemption from City of Decatur independent school district ad valorem taxes for educational purposes for a period of five years in the amount of $200,000 of the assessed value of the homestead for residents of that school district who are 70 years of age or older regardless of income.

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