Taxes: County, cities, schools encouraged to stick together
“The problem is they’re messed up down there, and they want to drag us into it,” Fannin County Post One Commissioner Johnny Scearce said regarding House Bill (HB) 92.
HB 92 was signed into law April 1, 2025, and has created more obstacles for local governments to navigate following House Bill 581, which went into effect at the beginning of the year.
Fannin County, McCaysville and school system officials gathered together for a workshop Monday, May 12, at the courthouse to consider their options with the new bill.
There was no representation from the cities of Blue Ridge or Morganton; though, they were invited.
Fannin County’s Chief Tax Appraiser Dawn Cochran addressed HB 92 saying, “It’s kind of a clean-up bill for House Bill 581.”
HB 92 requires local governments that opted out of HB 581 and do not have a homestead freeze to follow the same opt-out procedures as before to preserve their opt-out status.
The bill gives two options: one removes the property tax estimate on assessor notices, and the other keeps things just as they were.
“Speaking on behalf of taxpayers,” Cochran asked officials to “stick together” and opt into the second option.
As of Friday, May 16, McCaysville City Council members had voted to follow Cochran’s advice, keeping bills with the same information they have had for years.
Besides a possible change in assessment notices, HB 92 came with other changes to tax law.
The bill limits statewide homestead exemptions to five acres while Fannin County allows for up to 10. By opting out of HB 581, this reduced homestead exemption acreage does not apply to Fannin County, Cochran said.
Other provisions of the bill do apply to Fannin County.
A surviving spouse is allowed to continue a floating homestead exemption without reapplying following their spouse’s death.
Cochran said “this is a good thing for taxpayers.”
Taxpayers will also be able to apply for homestead exemption after April 1, during the 45-day appeal window of their Notice of Assessment.
Local governments will not be able to opt out past March 1, 2027, but will still be able to opt in after that date. Opting out requires three public hearings and a passing of a resolution.
HB 581, voted into law this past November, enacted a statewide floating homestead exemption January 1, 2025, for entities that did not opt out before the given deadline.
The bill sparked controversy among local government officials after appearing on the Presidential Election ballot since Fannin County already allows for many different exemptions. The bill also left many holes. Fannin County, the cities and school system ultimately all voted to opt out and followed the procedures to do so.
Approximately 80% of school systems and about 50% of cities and counties in Georgia opted out, County Attorney Lynn Doss told.