Issue Sheet 2025-061 HB581 Public Hearing 1

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City of Smyrna
Issue Sheet
File Number: 2025-061
A Max Bacon
City Hall
2800 King Street
Smyrna, GA 30080 
9
7
7
Agenda Date: 2/3/2025
In Control: City Council File Type: General ID
Agenda Section:
Formal Business
Department: Administration and Finance 
Agenda Title:
PUBLIC HEARING: Discussion regarding the City of Smyrna’s intention to opt out of the statewide 
adjusted base year ad valorem homestead exemption. This is Public Hearing 1 of 3. 
Citywide
ISSUE AND BACKGROUND:
INTENT TO OPT OUT OF HOMESTEAD EXEMPTION 
The City of Smyrna Mayor and Council intends to opt out of the statewide adjusted base year ad 
valorem homestead exemption for The City of Smyrna. 
All concerned citizens are invited to the public hearing on this matter to be held at 2800 King Street 
SE, Smyrna, Georgia, Smyrna City Hall Council Chambers on February 3, 2025, at 7:00 PM.
Times and places of additional public hearings on this matter are at 2800 King Street SE, Smyrna, 
Georgia, Smyrna City Hall Council Chambers on February 13, 2025, at 6:00 PM, and February 17, 
2025, at 7:00 PM.
The City of Smyrna’s floating homestead exemption provides a greater benefit to the taxpayer than 
the new statewide adjusted base year ad valorem homestead exemption.
RECOMMENDATION / REQUESTED ACTION:
Discussion regarding the City of Smyrna’s intention to opt out of the statewide adjusted base year ad 
valorem homestead exemption.