Ware County approves HB 311 list to grant temporary tax relief for disaster-damaged homes

On Dec. 31, 2024, the Ware County Board of Commissioners voted to accept a list prepared by the Board of Assessors and emergency management staff under House Bill 311 that grants temporary tax relief for properties affected by federally declared disasters.

Tax Commissioner Roger Collins told the board that the county’s emergency management director, Jonathan Daniell, and Chief Appraiser Billy Carter worked together to identify which properties qualified. Collins said the county will apply a $50,000 exemption to the 2024 assessed value of homes listed as damaged and a $100,000 exemption to homes listed as destroyed. When commissioners asked how properties are added, Collins reiterated that the list is predetermined and "citizens cannot sign up to be put on the list."

Commissioner Timmy Lucas moved to accept the HB 311 list as prepared by the Board of Assessors and the EMA director; Commissioner Sammy Hendricks seconded. The roll-call vote recorded Commissioners Leonard Burse, Jerry Pope, Timmy Lucas, Sammy Hendricks and Chairman Elmer Thrift voting aye and the motion passed.

The item was added to the agenda earlier in the meeting after Tax Commissioner Collins asked to address the board. A separate roll-call vote to amend the agenda to add HB 311 recorded a split vote: Commissioner Leonard Burse and Commissioner Jon Tindall voted aye; Commissioner Timmy Lucas voted aye; Commissioner Barry Cox voted no; and Chairman Elmer Thrift voted no.

The board did not discuss a mechanism for individual property owners to challenge the list during the public portion of the meeting; Collins’ statement that the list is predetermined was the board’s only on-the-record clarification about eligibility. The exemption will be applied to the 2024 assessed tax value as described; the transcript does not specify implementation timelines or appeals procedures.