Decatur tax exemption deadline approaches

If you are a homeowner in Decatur and your home here is your principal residence, you are eligible to apply for the basic homestead exemption from property taxes. Applications for the basic homestead can be made online here. If you have already applied in a previous year, you do not need to reapply. The exemption remains on your home for as long as you continue residing in the property with no changes in ownership.

Exemptions based on age or income can be applied for in-person at City Hall. Please keep in mind that homeowners who are over the age of 65 already have an age-65 exemption known as the GH-2.Taxpayers with the GH-2 on their accounts will automatically receive the new S-4 school exemption, which exempts homeowners over the age of 65 from school taxes.  Information about this and other age-based exemptions can be found at www.decaturga.com/homestead or by calling us the City at 404-370-4100.

Although the City will honor homestead exemption applications submitted up until April 1, please submit your applications by 5:00 p.m. on March 15 in order for your exemption to appear on your 1st installment property tax bill.

Please note that applications made to Decatur and DeKalb are handled separately: if you've only applied with one office, you should check with the other office about your exemption status.

Qualified homeowners to receive new exemptions

As noted below, most seniors will be granted the new age-65 homestead exemption from school taxes automatically.

The new school exemption, which is called the S-4, will be factored onto the accounts of any homeowner with the already existing age-65 exemption known as the GH-2. No separate application is needed.

However, qualified homeowners who have never applied for the GH2, such as people who turned 65 during 2016, should visit City Hall at 509 North McDonough Street to apply between Jan. 3-Mar. 15, 2017. You will need to bring photo ID showing age and address.

Homeowners over the age of 62 with income under $50,000 may also qualify for another new homestead exemption approved in November, which is the GH-3. If the homeowner’s Georgia taxable net income plus the income of his or her spouse and the income of any resident family member totals less than $50,000, then the homeowner is eligible to apply for this new GH-3 exemption. This exemption will reduce the taxable value of a home by $15,000 for a projected annual savings of approximately $160 (computed using current millage rates which are subject to change). To apply for the GH-3, please come to City Hall between Jan. 3-Mar. 15 with a copy of your most recent available tax return and photo ID showing age and address.

Two other ballot questions that were approved do not create new exemptions, but expand existing exemptions. Homeowners do not need to re-apply to receive the full benefit. The increased exemption amounts will be granted automatically.

Homeowners who turned 62, 65, 70, or 80 during 2016 are encouraged to call the Decatur Revenue Division at 678-553-6743 to determine if they have become qualified for an exemption for which they were not previously eligible. To qualify for any age-based exemption, the claimant must be the age specified before January 1 of the tax year for which the exemption is sought.

Further information on Decatur’s other homestead exemption and tax relief programs can be found at www.decaturga.com/homestead.

Info session scheduled on proposed homestead exemptions

If you would like to learn more about the proposed, expanded property tax exemptions in Decatur, including the school tax exemption for homeowners over the age of 65, a session will be held on October 20 at 6:30 p.m. at the Decatur Recreation Center at 231 Sycamore Street.  This will certainly be the best opportunity to learn more about the proposals before voters consider them on Election Day.  From the October edition of the Decatur Focus:

Decatur's Lifelong Community Advisory Board's Taxation and Affordability Committee is hosting a Third Thursday information session for Decatur residents to learn more about the new homestead exemptions that will come up for vote on the Nov. 8 ballot.  Join them to learn more.

A panel from the City Schools of Decatur and the City of Decatur will answer questions and provide information about these five homestead exemptions.  One of them is an exemption from school property taxes for homeowners over the age of 65--an exemption that expires in five years, when it will be reevaluated.

For more information about the Decatur for a Lifetime initiative or the board, contact Lee Ann Harvey at 678-553-6548 or leeann.harvey@decaturga.com.

GBI investigates improper homestead exemption

A Twiggs County commissioner allegedly attempted to "transfer" his disabled veterans exemption onto a house occupied by his son.  It is also alleged that he told a relative in the tax assessors office to make the change.  The Georgia Bureau of Investigation is looking into the case.

The disabled veterans property tax break is a statewide exemption available to a homeowner for their primary residence if they are considered 100 percent disabled by the federal Department of Veterans Affairs (VA).  Commissioner Tommie Lee Bryant is also accused of receiving the exemption for 20 years although he is considered 60 percent disabled.

During a Georgia Association of Tax Commissioners conference a couple of years ago, I heard a speaker from the Georgia Department of Veterans Service who argued that veterans who are compensated at a 100 percent level in terms of their benefits should also be granted the disabled veterans homestead exemption, even if they are not considered 100 percent disabled by the VA.  I think that is an appropriate standard if the applicant can document that he or she is being compensated at a 100 percent level.  From the news reports, it is difficult to tell whether or not Commissioner Bryant has that documentation.

I was somewhat surprised that the state has become involved in what looks at first glance to be an administrative question about property tax exemption eligibility.  However, using one's authority as a public official and influencing a relative to make the change probably escalated this case beyond the basic eligibility question.

Referendum set for homestead exemptions

The City Commission has approved a call for a special election this November to expand several homestead exemptions. Homestead exemptions reduce property taxes for eligible homeowners by reducing the assessed value of their homes. Five separate questions will be posed on the ballot.

The first ballot question, which refers to Senate Bill 339, would increase the amount exempted for a basic homestead exemption from $20,000 to $25,000. The second question, referring to SB 340, would increase an existing exemption for homeowners over the age of 65 from $1,000 to $10,000. The third question refers to SB 341 which will remove an obsolete exemption from the books. The fourth question would create a new exemption for low to moderate income homeowners over age 62 per SB 342. The final question is an exemption from school property taxes for homeowners over the age of 65—an exemption that would expire in five years if it is not renewed by then.

Here is the wording of Decatur’s homestead exemption ballot questions:

Senate Bill 339, Act No. 382
Shall the Act be approved which provides a homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of $25,000.00 of the assessed value of the homestead for residents of the City of Decatur?
( ) YES
( ) NO

Senate Bill 340, Act No. 383
Shall the Act be approved which provides a homestead exemption from City of Decatur ad valorem taxes for municipal purposes and from City of Decatur independent school district ad valorem taxes for educational purposes in the amount of $50,000.00 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 $25,000.000, and which provides a homestead exemption from City of Decatur ad valorem taxes for municipal purposes in the amount of $10,000.00 of the assessed value of the homestead for residents of that city who are 65 years of age or older?
( ) YES
( ) NO

Senate Bill 341, Act No. 384
Shall the Act be approved which repeals an obsolete homestead exemption for the residents of the City of Decatur?
( ) YES
( ) NO

Senate Bill 342, Act No. 385
Shall the Act be approved which provides a homestead exemption from City of Decatur ad valorem taxes for municipal purposes except for ad valorem taxes levied to pay interest on and to retire municipal bonded indebtedness in the amount of $15,000.00 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 $50,000.00?
( ) YES
( ) NO

Senate Bill 343, Act No. 386
Shall the Act be provided which provides a homestead exemption from City of Decatur independent school district ad valorem taxes for educational purposes for five years in the full amount of the assessed value of the homestead for residents of that school district who are 65 years of age or older?
( ) YES
( ) NO

City Commission considers tax proposals

Decatur’s City Commission will vote tonight on the school board’s proposed property tax millage rate for 2016. The school board previously voted to maintain its existing rate from 2015 of 18.66 mills. Decatur’s charter requires the City Commission to approve the rate proposed by the school board.

The City Commission will also consider calling an election to vote on several proposed homestead exemptions. This is for the exemptions authorized by the state legislature earlier this year for public referendum in November. The ballot measures would include adding a new school exemption for seniors, adding a new city exemption, expanding two existing city exemptions, and repealing a defunct exemption provision.

The meeting will take place at City Hall, 509 North McDonough Street, at 7:30 p.m. with the property tax-related items toward the beginning of the meeting.

Gwinnett uses senior exemptions to woo retirees

An article entitled “10 reasons why you should retire in Gwinnett County” recently appeared in the Atlanta Journal Constitution. It listed the number one reason to retire in Gwinnett as a homestead exemption from school taxes for seniors, saying:

1. Gwinnett has several exemptions for property taxes, including two for seniors, county communications director Joe Sorenson told The Atlanta Journal-Constitution.

• The Senior School Tax Exemption (L5A) provides seniors ages 65 and older a 100 percent exemption from taxes levied by the Gwinnett County Board of Education on your home and up to one acre of property.
• The Regular School Tax Exemption (S3) provides seniors ages 62 and older a partial exemption from school taxes. 

Although the article doesn't mention it, Gwinnett's website says there are income restrictions to qualify for their two senior exemptions.

Voters in Decatur will have the chance to decide in November whether there should be an exemption here (similar to Gwinnett's L5A), which would exempt homeowners over the age of 65 for at least the next five years.

Governor signs Decatur homestead exemption bills

Governor Deal signed legislation yesterday that will put five separate questions on November ballots to expand homestead exemptions in Decatur. Deal signed Senate Bill 339, which authorizes a referendum on increasing the basic homestead exemption (known as the GH1) from $20,000 to $25,000. SB 340 allows a vote on increasing the exemption for homeowners over 65 (GH2) from $1,000 to $10,000. SB 342 makes another ballot question that would create a new $15,000 exemption (GH3) for homeowners over 62 with household income under $50,000. SB 341 repeals an old cap on exemption amounts. SB 343 authorizes a vote to create an exemption from school taxes (excluding school bond taxes) for homeowners over 65. Voter approval of these measures would reduce property taxes for eligible homeowners by decreasing the taxable value of their homes. If approved on Nov. 8, 2016, homeowners would become eligible for the homestead exemptions in 2017. The new school exemption would expire in 2021 unless it is renewed.

Georgia House OKs Decatur’s senior school exemption

The Georgia House of Representatives has approved Decatur’s proposal for a homestead exemption for homeowners over the age of 65 from school taxes. The vote on Senate Bill 343 carried the House this morning by a vote of 155 to 1. The bill had been postponed for the past several legislative days. If Governor Deal signs the bill into law, it will appear on local ballots in November for voter approval. The exemption would go into effect in 2017.

The dollar amount of property tax savings for the exemption will vary by homeowner. In order to get a sense of how much money you may save, look at your last City of Decatur property tax bill. On the line that says “School,” look to the right at the amount in the column that says “Total Due.” Assuming the exemption is approved, if you are over 65 and your home in Decatur is your principal residence, you would no longer see that charge from 2017 until at least 2021, when the exemption would expire unless it is renewed.  Property owners over the age of 80 with income under $40,000 were already exempted from local school taxes, so this will primarily benefit homeowners between the ages of 65 and 79.

The new exemption and existing school exemptions do not apply to the school bond that was approved by voters last November. Only disabled veterans will be partially exempt from school bond charges.

Last week the House also approved four other bills that will expand Decatur’s homestead exemptions beginning in 2017 if approved by voters this November.

Homestead exemption applications due today

If you are a homeowner in Decatur and your home here is your principal residence, you are eligible to apply for the basic homestead exemption from property taxes. Applications for the basic homestead can be made online here.  If you have already applied in a previous year, you do not need to reapply.  The exemption remains on your home for as long as you continue residing in the property with no changes in ownership.

Exemptions based on age or income can be applied for in-person at City Hall. Information about age-based exemptions can be found at www.decaturga.com/homestead or by calling us at 404-370-4100.

Although we will honor homestead exemption applications submitted up until April 1, please submit your applications by 5:00 p.m. on March 15 in order for your exemption to appear on your 1st installment property tax bill.  Please note that applications made to Decatur and DeKalb are handled separately:  if you've only applied with one office, you should check with the other office about your exemption status.

City Schools of Decatur Homestead Exemption Tabled By Georgia House of Representatives – Your Action Needed

By Linda Harris

On Tuesday, March 8, 2016 four of the five City of Decatur’s homestead tax exemption bills passed the Georgia House of Representatives.  With the previous adoption by the Georgia Senate on February 11, 2016, those four separate pieces of legislation will move forward for the Governor’s signature.  However, SB 343 that provided the most significant tax relief from school taxes to citizens 65 and older has been delayed to a later date upon a motion by Representative Beth Beskin of Fulton County.

Representative Mary Margaret Oliver who represents part of the City of Decatur challenged the motion arguing that Rep. Beskin’s efforts to punish Decatur’s older citizens based on Atlanta’s refusal to grant similar relief to seniors was pure partisan politics.  “I am hopeful we will be able to get over the partisan obstacle created solely by Representative Beskin. I believe the Republican leadership will ultimately be supportive of local control to support the success of the Decatur school system and good management,” said Rep. Oliver.  Rep. Beskin stated to Decatur Mayor Patti Garrett that her motion to table had nothing to do with Decatur or the legislation itself.

“The City of Decatur and the City Schools of Decatur appreciate all of the efforts of Decatur legislators who have worked hard to get these bills passed including Senator Elena Parent and Representatives Mary Margaret Oliver, Howard Mosby, Rahn Mayo and Karla Drenner,” said Mayor Garrett.  “Our delegation members understand the need for property tax relief, particularly for our seniors, and I hope the Republican leadership will also understand our position and consider the merits and value to the citizens of Decatur of the senior homestead tax exemptions.”  The homestead exemption legislation was supported by the Decatur City Commission and the Decatur Board of Education who were acting with the support of the residents of the City of Decatur, including members of the Lifelong Community Advisory Board, a very active group of senior homeowners and the business community.

“It is unsettling that legislation designed by Decatur’s elected officials for the benefit of Decatur’s senior citizens, that would have no impact on anyone other than Decatur residents, has been met with opposition,” said Board of Education Chair Annie Caiola, who added, “We encourage our residents to join us in voicing these sentiments to the Republican leadership. This also happened last year when Decatur’s proposed senior exemptions failed in the eleventh hour due to similar unprecedented maneuvers.  It is our sincere hope that CSD’s homestead exemption legislation will be quickly put back on track to pass.”

To voice your opinion about the City Schools of Decatur homestead exemption, please contact Rep. Beth Beskin (beth.beskin@house.ga.gov); Rep. Jan Tankersley (jan.tankersley@house.ga.gov);  Rep. Jon Burns (jon.burns@house.ga.gov); Rep. Matt Ramsey (matt.ramsey@house.ga.gov);  Speaker of the House David Ralston (david.ralston@house.ga.gov); and, copy Rep. Mary Margaret Oliver (mmo@mmolaw.com).

Make sure they know that SB 343 would provide tax relief to senior property owners and that it is local legislation supported by the City Schools of Decatur, the Decatur City Commission and all of the members of the General Assembly that represent the City of Decatur.

Decatur homestead exemptions: current and proposed

If you are applying for an additional homestead exemption for your home in Decatur for 2016, please note that these are the exemptions the City and school system currently offer:

Current

• GH1—Basic homestead exemption 
• GS1—Exemption for homeowners over 62 with household income under $25,000 
• S1—Exemption if joint income under $10,000 excluding retirement income 
• GH2—Exemption if over age 65 
• S3—Partial school exemption if over 70 
• S2—School exemption if over 80 and federal adjusted gross income is less than $40,000 
• DV—Exemption for disabled veterans 

The additional exemptions that the City and school system have proposed for approval by the Georgia General Assembly and by voters are as follows:

Proposed

1. Expanded GH1 homestead exemption 
2. Expanded GH2 exemption 
3. New exemption for homeowners over 62 with household income under $50,000 
4. New school exemption for homeowners over 65 

These proposed exemptions would have to be approved by voters before going into effect in 2017. You cannot apply for these proposed exemptions yet. These exemptions would expand or be in addition to, not replacements of, the existing homestead exemptions. None of the exemptions listed above (except the disabled veterans’ exemption) would apply to the school bond that was approved last November.

Senate approves Decatur senior exemption from school tax

The state Senate unanimously approved a referendum for an exemption from school property taxes for Decatur homeowners over the age of 65 last Thursday.  The Senate also approved SB 339, 340, 341, and 342, which would would expand homestead exemptions for Decatur city taxes.  The bills head to the House of Representatives next.  If approved by voters the exemptions would take effect in 2017.

Sen. Parent sponsors 5 homestead exemption bills

State Senator Elena Parent (D-Atlanta) introduced five local legislative bills on Thursday to expand homestead exemptions in Decatur. Senate Bill 339 would increase the basic homestead exemption (known as the GH1) from $20,000 to $25,000. SB 340 would increase the exemption for homeowners over 65 (GH2) from $1,000 to $10,000. SB 342 would create a new $15,000 exemption (GH3) for homeowners over 62 with household income under $50,000. SB 341 would repeal an old cap on exemption amounts. The bills would reduce property taxes for eligible homeowners by decreasing the taxable value of their homes. The bills resemble House Bill 670, 672, and 673 which did not make it out of the House of Representatives during the 2015 session, but city officials and state lawmakers are more confident that the proposed tax relief will be approved this time around.

SB 343 is a new proposal supported by the City Schools of Decatur and the Decatur City Commission that would create an exemption from school taxes (excluding school bond taxes) for homeowners over 65.

If the bills pass the Georgia General Assembly, they would have to be signed by the governor and approved by voters before they would go into effect in 2017. The new school exemption would expire in 2021 unless it is renewed.

Decatur prioritizes property tax relief

The following is a press release from the City of Decatur on its legislative priorities for the 2016 session of the Georgia General Assembly:

City of Decatur General Assembly Legislative Priorities

The City of Decatur’s primary interest during the 2016 Georgia General Assembly session is to support the passage of homestead exemption legislation amending and creating tax relief for our resident homeowners, particularly for seniors. Mayor Patti Garrett said, “Property tax relief for long-time residents who have been a part of our community for many years is our top priority, and we are focused on getting homestead exemption legislation passed this session.”

School Board Chair Annie Caiola said, “Over the past decade there have been significant austerity cuts to the State’s education budget, meaning that local residents have had to pay more and more property taxes in order to maintain the strength of our school system. The increasing property taxes are forcing too many seniors out of our community, and it needs to stop. The City Schools of Decatur School Board strongly supports legislation that will exempt our seniors from ad valorem school taxes.”

Proposed homestead exemption legislation would authorize referendums in November, 2016 and, if approved by the voters, would be effective in 2017.

In the 2015 General Assembly HB 663 was adopted by the Georgia House of Representatives that authorized a referendum to annex areas to the east of the existing city limits of Decatur. “We have new City leadership, a new School Superintendent and new Board of Education leadership,” said Mayor Garrett, “and we need to look at a variety of issues, including annexation, so we will not be pursuing adoption of HB 663 by the Georgia Senate during the 2016 session.”

It is anticipated that the City Commission and the Board of Education will revisit annexation later in 2016 to determine what options should be pursued in the future.

Contact: Peggy Merriss, peggy.merriss@decaturga.com, 404-371-4104 or Linda Harris, linda.harris@decaturga.com, 678-553-6512

Homestead relief proposals in hindsight

Decatur wasn’t the only city to watch its proposals to expand homestead exemptions die in the state House of Representatives this past session. A bill to exempt Atlanta homeowners over the age of 70 from school taxes was defeated a couple days before the session ended. Goes to show that tax relief proposals aren’t always the lead-pipe cinch we thought they were.

Here was the AJC’s report on the Atlanta bill:

A bid to exempt Atlanta seniors from school taxes fails again 

The Georgia House rejected a measure Tuesday that would let Atlanta voters decide whether to exempt many seniors from paying Atlanta Public Schools taxes amid opposition from critics who worry it would undercut the system’s budget. State Rep. Beth Beskin, a Buckhead Republican, said House Bill 633 would help convince older and more affluent residents from bolting to neighboring counties like Cobb and DeKalb that already offer more generous tax exemptions. 

“There’s a reason seniors aren’t moving to the city of Atlanta and they’re not staying here,” said Beskin, a freshman lawmaker. “I know many people, and I’m sure you do too, who move to adjoining counties because the tax burden is onerous.” 

Atlanta already has an exemption for seniors ages 65 and older who earn $25,000 or less annually. Beskin’s bill would broaden the exemption to all seniors once they turn 70. The measure was approved by Atlanta’s local delegation but failed earlier this session in the House. Atlanta schools officials worry the bill would undermine the system’s fiscal health at a tumultuous time, and it failed to earn two-thirds support amid scattered bipartisan opposition. 

But not all property tax relief bills died this year. DeKalb County’s equalized HOST and property value freeze extensions passed the House and Senate. The legislature also passed a homestead exemption measure for the City of Rutledge in Morgan County that is awaiting the governor’s signature.

Equalized HOST and value freeze bills sent to Governor

Two bills supported by most state legislators representing DeKalb County were passed by both houses of the Georgia General Assembly and have been sent to Gov. Deal’s desk for his consideration.

House Bill 215 provides for an “equalized” homestead option sales tax (HOST) and an additional 1 percent sales tax in DeKalb County if approved by voters. The proceeds from the new tax would go toward infrastructure improvements in DeKalb County. The existing HOST credit would be modified to provide some more property tax relief. The equalized HOST could save Decatur residents about $20 a year compared to their last DeKalb County tax bill. HB 215 passed the state Senate unanimously, but received 32 nay votes in the House from fiscally conservative Republicans who regarded the measure as a tax increase.

HB 596 provides for an extension of the property assessment freeze in DeKalb County until 2021. The freeze is actually an exemption that offsets increases in property values for homeowners countywide. For Decatur residents, the freeze can help prevent increases in your DeKalb County tax bill but not your City of Decatur tax bill. HB 596 passed by a wider margin than HB 215. There were only four dissenting votes, which were cast by Democrats in the Senate including Sen. Gloria Butler of Stone Mountain and Sen. Steve Henson of Tucker.

Meanwhile, three bills to expand property tax relief for Decatur homeowners died in the state House before the session ended. HB 673 would have increased the existing GH1 basic homestead exemption by exempting $25,000 in assessed value rather than the current $20,000, which would have saved approximately $60 on resident homeowners’ tax bills when compared to current bills assuming no change in property value or in the millage rates. HB 670 would have added a new “GH3” exemption for homeowners over 62 with household income under $50,000 that would have saved them about $175 per year. Section 2A of HB 672 would have would have increased the existing GH2 (age 65) exemption amount of $1,000 to $10,000, which would be a savings of an additional $100 per eligible taxpayer.

If you haven’t previously filed, please apply for your homestead exemption this week

Decatur offers several homestead exemptions and tax assistance programs.  By law we can accept new homestead exemption applications for 2015 until April 1. However, we encourage all eligible homeowners to apply for any new exemptions between now and next Monday, March 16, to ensure your exemption appears on your 1st installment 2015 tax bill which will be mailed out later this month.

If you have already applied with the city, you do not need to re-apply. If you already have a homestead exemption, the exempt amount appears under the Exemption column of your tax bill. Your exemption remains on your account for as long as you continue owning and residing in your home. If you applied with DeKalb County, you must also apply with the City of Decatur separately. If you’ve only applied with Decatur, you should apply with DeKalb. If you recently reached the age of 62, 65, 70, or 80, please review our exemption descriptions to see if you may have become eligible for an exemption for which you did not previously qualify.

Bills to watch in 2015

The Georgia General Assembly convenes today. Here’s a look at some of the proposals at the Gold Dome that could affect taxes locally or statewide if enacted:

• Expansion of homestead exemptions in Decatur. The Decatur City Commission approved a proposal late last year to expand two existing homestead exemptions and add a new one. The next step would be for the General Assembly to pass it before a referendum that would take place later this year. 
• DeKalb property tax freeze. Both Rep. Mike Jacobs (R-Brookhaven) and state Sen. Fran Millar (R-North DeKalb) said during their 2014 reelection campaigns that they intend to renew the real property tax freeze in DeKalb. The freeze reduces county tax bills for all DeKalb's homeowners by offsetting increases in their assessed value (even for homeowners in Decatur), but does not affect your city taxes. 
• Decatur's proposed annexation. The Decatur City Commission has approved an annexation proposal in December and is looking for a legislative sponsor.  This would affect the property taxes of currently unincorporated residents if approved by the legislature and then by voters in a referendum later this year.
• Property assessment reform.  During his reelection campaign, Sen. Millar promised "to enact true property tax assessment reform" during the 2015 session that would affect assessments statewide.  We may see a reintroduction of a bill along the lines of SB 293 that Millar proposed last year. 
• Tax lien changes.  Newly elected state Rep. Beth Beskin (R-Buckhead) has proposed requiring certified notice before selling a property tax lien. Neither Decatur nor DeKalb sells liens, but the proposal would affect Fulton County which routinely transfers liens.
• PILOT assessment reform.  A special study committee met during the legislative break to review payments-in-lieu-of-tax agreements and their affect on school funding. While they focused on administrative changes rather than new legislation, there could be some proposals stemming from the committee's hearings to provide for greater involvement and notification by tax assessors of PILOT values to school boards for budgeting purposes.
• Tax credit changes.  There has been some discussion during the legislative break about changes to state tax credits (possibly including a reduction in the number of credits available but a continuation or even an expansion of the state entertainment/film tax credit).  There have also been two pre-filed bills that would affect state income taxes. HB 20 would extend the state income tax credit for low-income housing to any owner who owned it even for part of the tax year, and HB 35 would increase the amount of qualified education tax credits available.

Tax and payment news to watch in 2015

From a property tax standpoint in and around Decatur in 2015, I expect a lot of debate about the proposed annexation, the north DeKalb cityhood movements, and the impact that those changes will have on property tax bills of county residents who are currently unincorporated. If Decatur’s proposed annexation advances through the upcoming state legislative session, we would see a November 2015 referendum (plus a possible vote on expanding homestead exemptions in Decatur). Also, 2015 should be the last year that anybody sees a property tax charge from the State of Georgia on their tax bills—that small portion of your bill has been gradually phased out over the past four years, and this is the fifth and final year.

From a payment technology standpoint, I expect many more Decatur residents will take advantage of our relatively new online feature to pay taxes with an e-check with no convenience fee. Previously our only online option was making credit card payments with a convenience charge. Nationally, innovations and updated credit card security standards will change how payments are made and accepted in the U.S. including chip-and-PIN (EMV) and ApplePay technologies. Consumers will no longer swipe the magnetic strip of their credit cards at retail terminals, but rather insert their cards and key in a PIN number at locations where merchants have upgraded their hardware. IPhone 6 users will be able to make contactless payments at an increasing number of retailers. Consumers will see the most immediate impact of these changes at private sector locations, but these trends will eventually affect how citizens pay taxes and fees to local and state government agencies as well.