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House Bill 1068 (AS PASSED HOUSE AND SENATE)
By: Representatives Dunahoo of the 31
st
, Gaines of the 120
th
, Erwin of the 32
nd
, and
Persinger of the 119
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from City of Jefferson independent
1
school district ad valorem taxes for educational purposes in the amount of $10,000.00 of the2
assessed value of the homestead for certain residents of that school district who are 62 years3
of age or over and an additional homestead exemption in the amount of $20,000.00 of the4
assessed value of the homestead for certain residents of that school district who are 65 years5
of age or over and whose net income, excluding certain retirement income, does not6
exceed $18,000.00, approved April 25, 2002 (Ga. L. 2002, p. 4353), as amended, so as to7
revise existing exemptions and add a new exemption; to provide for compliance with8
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,9
mandatory execution of election, and judicial remedies regarding failure to comply; to repeal10
conflicting laws; and for other purposes.11
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
SECTION 1.13
An Act providing a homestead exemption from City of Jefferson independent school district14
ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value15
of the homestead for certain residents of that school district who are 62 years of age or over16
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and an additional homestead exemption in the amount of $20,000.00 of the assessed value
17
of the homestead for certain residents of that school district who are 65 years of age or over18
and whose net income, excluding certain retirement income, does not exceed $18,000.00,19
approved April 25, 2002 (Ga. L. 2002, p. 4353), as amended, is amended by revising20
paragraphs (1) through (3) of subsection (a) of Section 2 as follows:21
"(1) Each resident of the City of Jefferson independent school district who is between 6222
and 64 years of age is granted an exemption on that person's homestead from City of23
Jefferson independent school district maintenance and operations ad valorem taxes for24
educational purposes in the amount of $40,000.00 of the assessed value of that25
homestead. The exemption under this subsection shall only be granted if that person's26
income, together with the income of the spouse and all other members of the family who27
also occupy and reside at such homestead, does not exceed $400,000.00 for the28
immediately preceding year. The value of that property in excess of such exempted29
amount shall remain subject to taxation.30
(2) Each resident of the City of Jefferson independent school district who is31
between 65 and 69 years of age is granted an exemption on that person's homestead from32
City of Jefferson independent school district maintenance and operations ad valorem33
taxes for educational purposes in the amount of $75,000.00 of the assessed value of that34
homestead. The exemption under this subsection shall only be granted if that person's35
income, together with the income of the spouse and all other members of the family who36
also occupy and reside at such homestead, does not exceed $400,000.00 for the37
immediately preceding year. The value of that property in excess of such exempted38
amount shall remain subject to taxation.39
(3) Each resident of the City of Jefferson independent school district who is 70 years of40
age or older is granted an exemption on that person's homestead from City of Jefferson41
independent school district maintenance and operations ad valorem taxes for educational42
purposes in the amount of $100,000.00 of the assessed value of that homestead. The43
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exemption under this subsection shall only be granted if that person's income, together
44
with the income of the spouse and all other members of the family who also occupy and45
reside at such homestead, does not exceed $400,000.00 for the immediately preceding46
year. The value of that property in excess of such exempted amount shall remain subject47
to taxation."48
SECTION 2.49
In accordance with the requirements of Article VII, Section II of the Constitution of the State50
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority51
vote in both the Senate and the House of Representatives.52
SECTION 3.53
The municipal election superintendent of the City of Jefferson shall call and conduct an54
election as provided in this section for the purpose of submitting this Act to the electors of55
the City of Jefferson independent school district for approval or rejection. The municipal56
election superintendent shall conduct that election on Tuesday after the first Monday in57
November, 2024, and shall issue the call and conduct that election as provided by general58
law. The municipal election superintendent shall cause the date and purpose of the election59
to be published once a week for two weeks immediately preceding the date thereof in the60
official organ of Jackson County. The ballot shall have written or printed thereon the words:61
"( ) YES62
63
( ) NO64
65
66
67
Shall the Act be approved which changes senior exemptions from
independent school district ad valorem taxes for educational purposes to
$40,000.00 of the assessed value of the homestead for those between 62 and
64 years of age, $75,000.00 of the assessed value of the homestead for those
between 65 and 69 years of age, and $100,000.00 of the assessed value of
the homestead for those 70 years of age or older, with an income limitation
of $400,000.00 for all such exemptions?"
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All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
68
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on69
such question are for approval of the Act, Section 1 of this Act shall become of full force and70
effect on January 1, 2025. If the Act is not so approved or if the election is not conducted71
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall72
be automatically repealed on the first day of July immediately following that election date.73
The expense of such election shall be borne by the City of Jefferson. It shall be the74
municipal election superintendent's duty to certify the result thereof to the Secretary of State.75
The provisions of this section shall be mandatory upon the municipal election superintendent76
and are not intended as directory. If the municipal election superintendent fails or refuses77
to comply with this section, any elector of the City of Jefferson independent school district78
may apply for a writ of mandamus to compel the municipal election superintendent to79
perform his or her duties under this section. If the court finds that the municipal election80
superintendent has not complied with this section, the court shall fashion appropriate relief81
requiring the municipal election superintendent to call and conduct such election on the date82
required by this section or on the next date authorized for special elections provided for in83
Code Section 21-2-540 of the O.C.G.A.84
SECTION 4.85
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon86
its approval by the Governor or upon its becoming law without such approval.87
SECTION 5.88
All laws and parts of laws in conflict with this Act are repealed.89
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