Due to financial strains on the state budget, the Georgia General Assembly and the Governor did not fund this credit for the 2009 property tax bills. While there is a possibility that this credit could be restored by the General Assembly, it is not expected to be considered again until state revenues increase significantly as a result of legislation House Bill 143 passed during the 2009 General Assembly.

Property taxes are the primary source of revenue to fund services provided by your county government and provide for the health, safety and welfare of your community. Many of these services are mandated by the State of Georgia. The economic downturn has also created budget challenges for counties, cities and school boards. Many jurisdictions have already drastically reduced their budgets, cut services and taken other steps such as furloughing employees and eliminating jobs.

One of your local taxing jurisdictions (county, school board or city) may have also increased the millage rate or adjusted the assessed value of your property, either of which could cause an increase in your property tax bill. If your jurisdiction has increased property taxes through assessments or millage, they must have conformed to the regulations established in the Taxpayer Bill of Rights ) and would have provided notice of the the tax increase to the public in advance of implementing the increase.

More Facts about the Homeowners Tax Relief Grant

• The Homestead Tax Relief Grant (HTRG) program was established through legislation in 1999. In recent years, this program provided homeowners a credit on their property tax bill from the State of Georgia that averaged $200 - $300.
• For 2008 property tax bills, the credit for homeowners was based on $8,000 of the assessed property value. This value was set annually by the State in the General Appropriations Act.
• The formula for the Homestead Tax Relief Grant (HTRG) program was based on the combined millage rate (state, county, city and board of education) times the set value ($8,000).
• Local governments calculated the value of the tax credit and subtracted that amount from the property tax bill. Local governments then filed for reimbursement from the State of Georgia through the Department of Revenue for the amount credited to homeowners. A line on the property tax bill clearly stated that this credit came from the State of Georgia and not from local government.
• The amount reimbursed to local governments for the Homestead Tax Relief Grant credit that was provided on 2008 property tax bills was $429 million. For the amount reimbursed to individual counties, go to: Homeowner Tax Relief Credit Table.

Share the Facts

It is important that all Georgia homeowners understand why their property tax bills may increase. Share the facts with them by using the resources below:

• Facts About Property Tax Television Public Service Announcement (Windows Media Video)
• Facts About Property Tax Insert (pdf download)
• Facts About Property Tax Newsletter Article (pdf download)