Ware County commissioners accept HB 311 property list, approve temporary tax exemptions

The Ware County Board of Commissioners accepted a predetermined list of properties eligible for temporary tax relief under House Bill 311 during a special called meeting on Dec. 31, 2024.

Tax Commissioner Roger Collins told the commission that HB 311 provides temporary tax relief for certain properties located in nationally declared federal disaster areas and that the list of qualifying properties was prepared in coordination with the Board of Assessors, EMA Director Jonathan Daniell and Chief Appraiser Billy Carter. "The damaged homes on the list will receive a $50,000 tax exemption on the 2024 assessed tax value. The destroyed homes on the list will receive a $100,000 exemption on the 2024 assessed tax value," Collins said.

Commissioner Timmy Lucas moved to accept HB 311 as presented by the Tax Commissioner's office and the list prepared by the Board of Assessors and the EMA director. The roll call on that motion recorded votes of AYE from Commissioners Leonard Burse, Jerry Pope, Timmy Lucas, Sammy Hendricks and Chairman Elmer Thrift; the motion passed unanimously.

The commission had earlier voted to amend the agenda to add HB 311. The minutes record that Commissioner Leonard Burse moved to amend the agenda and Commissioner Timmy Lucas seconded; the roll call recorded in the minutes for that amendment shows Commissioners Leonard Burse, Jon Tindall and Timmy Lucas voting AYE, and Commissioner Barry Cox and Chairman Elmer Thrift voting NO.

Collins emphasized that the list was predetermined and that property owners cannot sign up to be added to it. EMA Director Jonathan Daniell and Chief Appraiser Billy Carter assisted in determining which properties qualified under the statute.

The action applies exemptions to 2024 assessed values as described; the minutes do not specify the number of properties affected or timelines for application beyond the 2024 assessment reference.