The Kemp-DeLoach-Williams Act (KDW), was landmark legislation that sought to bring fairness to the property tax reassessment system in Liberty County, and it is being used effectively by many property owners here. While I will be introducing legislation to strengthen KDW during the current legislative session, I am proud it is being used as an example for proposed statewide reassessment protections.
House Resolution 3, which I have co-sponsored, is a proposed constitutional amendment that would cap annual property tax reassessments for homeowners at either 3 percent or the rate of inflation for that year, whichever is lower.
Thirty-one states offer homeowner protections similar to those contained in this legislation, and it is time for Georgia to be added to the list of homeowner-friendly states. The proposed amendment promotes the idea property owners should be taxed based on their investment in their property and not some artificial and unrealized value set by the government.
KDW is one of several reassessment protection programs implemented in local jurisdictions in Georgia. They are popular among residents in the local communities, and it is time for the concept to be replicated statewide.
State Rep. Al Williams (D-Midway