24 LC 44 2651
House Bill 1147
By: Representatives Momtahan of the 17
th
, Kelley of the 16
th
, Smith of the 18
th
, New of the
64
th
, and Gullett of the 19
th
A BILL TO BE ENTITLED
AN ACT
To provide for a new homestead exemption from Paulding County ad valorem taxes for
1
county purposes in an amount equal to the amount by which the current year assessed value2
of a homestead exceeds the adjusted base year assessed value of such homestead; to provide3
for definitions; to specify the terms and conditions of the exemption and the procedures4
relating thereto; to provide for applicability; to provide for compliance with constitutional5
requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6
execution of election, and judicial remedies regarding failure to comply; to repeal conflicting7
laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county12
purposes levied by, for, or on behalf of Paulding County, except for any ad valorem taxes13
to pay interest on and to retire county bonded indebtedness.14
(2) "Base year" means:15
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(A) Between the 2020 and 2021 taxable years, the lowest assessed value of the
16
homestead, including any final determination of value on appeal pursuant to Code17
Section 48-5-311 of the O.C.G.A., as amended, with respect to an exemption pursuant18
to this Act which is first granted to a person on such person's homestead in the 202519
taxable year or who thereafter reapplies for and is granted such exemption in the 202620
taxable year, or thereafter, solely because of a change in ownership to a joint tenancy21
with right of survival; or22
(B) In all other cases, the taxable year immediately preceding the taxable year in which23
the exemption under this Act is first granted to the most recent owner of such24
homestead;25
provided, however, that the tax commissioner shall adjust the base year assessed value26
annually by no greater than 50 percent of the annual inflationary index rate determined27
by the tax commissioner; provided, further, that, in any taxable year in which the assessed28
value of the homestead is less than the base year assessed value for the prior year, such29
year's lesser assessed value shall become the base year assessed value for the then-current30
year. The tax commissioner shall establish a method for determining annual inflationary31
index rates which reflect the effects of inflation and deflation on the cost of living for32
residents of Paulding County for a given calendar year. Such method may utilize the33
Consumer Price Index, as reported by the Bureau of Labor Statistics of the United States34
Department of Labor or any other similar index established by the federal government,35
if the tax commissioner determines that such federal index fairly reflects the effects of36
inflation and deflation on the cost of living for residents of Paulding County. This37
exemption shall apply to taxes assessed on improvements to the homestead or additional38
land that is added to the homestead after January 1 of the base year, provided that the39
base year for assessing the value of such improvements or additions shall be the taxable40
year such improvements or additions were made. If any real property is removed from41
the homestead, the base year assessed value, including any final determination of value42
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on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be
43
adjusted to reflect such removal and the exemption shall be recalculated accordingly. 44
The value of that property in excess of such exempted amount shall remain subject to45
taxation.46
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of47
the O.C.G.A., as amended, with the additional qualification that it shall include only the48
primary residence and not more than five contiguous acres of land immediately49
surrounding such residence.50
(b) Each resident of Paulding County is granted an exemption on that person's homestead51
from Paulding County ad valorem taxes for county purposes in an amount equal to the52
amount by which the current year assessed value of that homestead exceeds the adjusted base53
year assessed value, including any final determination of value on appeal pursuant to Code54
Section 48-5-311 of the O.C.G.A., as amended, of the homestead. This exemption shall not55
apply to taxes assessed on improvements to the homestead or additional land that is added56
to the homestead after January 1 of the base year. If any real property is removed from the57
homestead, the base year assessed value, including any final determination of value on58
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to59
reflect such removal and the exemption shall be recalculated accordingly. The value of that60
property in excess of such exempted amount shall remain subject to taxation.61
(c) The unremarried surviving spouse of the person who has been granted the exemption62
provided for in subsection (b) of this section shall continue to receive the exemption provided63
under subsection (b) of this section, so long as such unremarried surviving spouse continues64
to occupy the residence as a homestead.65
(d) A person shall not receive the homestead exemption granted by subsection (b) of this66
section unless the person or person's agent files an application with the tax commissioner of67
Paulding County, giving such information relative to receiving such exemption as will enable68
the tax commissioner to make a determination regarding the initial and continuing eligibility69
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of such person for such exemption. The tax commissioner of Paulding County shall provide
70
application forms for this purpose.71
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of72
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year73
so long as the owner occupies the residence as a homestead. After a person has filed the74
proper application as provided in subsection (d) of this section, it shall not be necessary to75
make application thereafter for any year and the exemption shall continue to be allowed to76
such person. It shall be the duty of any person granted the homestead exemption under77
subsection (b) of this section to notify the tax commissioner of Paulding County in the event78
that such person for any reason becomes ineligible for that exemption.79
(f) The exemption granted by subsection (b) of this section shall not apply to or affect state80
ad valorem taxes, county or independent school district ad valorem taxes for educational81
purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption82
granted by subsection (b) of this section shall be in addition to and not in lieu of any other83
homestead exemption applicable to Paulding County ad valorem taxes for county purposes.84
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years85
beginning on or after January 1, 2025.86
SECTION 2.87
In accordance with the requirements of Article VII, Section II of the Constitution of the State88
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority89
vote in both the Senate and the House of Representatives.90
SECTION 3.91
The election superintendent of Paulding County shall call and conduct an election as92
provided in this section for the purpose of submitting this Act to the electors of Paulding93
County for approval or rejection. The election superintendent shall conduct such election on94
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the Tuesday after the first Monday in November, 2024, and shall issue the call and conduct
95
such election as provided by general law. The election superintendent shall cause the date96
and purpose of the election to be published once a week for two weeks immediately97
preceding the date thereof in the official organ of Paulding County. The ballot shall have98
written or printed thereon the words:99
"( ) YES100
( ) NO101
102
103
104
105
106
107
108
109
110
Shall the Act be approved which provides a homestead exemption from
Paulding County ad valorem taxes for county purposes in an amount equal
to the amount by which the current year assessed value, including any final
determination of value on appeal pursuant to Code Section 48-5-311 of the
O.C.G.A., as amended, of a homestead exceeds its adjusted base year
assessed value, with the initial base year being the lowest assessed value
between the 2020 and 2021 taxable years, provided that the base year
assessed value, including any final determination of value on appeal
pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such
homestead shall be adjusted annually by no greater than 50 percent of the
annual inflationary index rate determined by the tax commissioner?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
111
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes112
cast on such question are for approval of the Act, Section 1 of this Act shall become of full113
force and effect on January 1, 2025. If the Act is not so approved or if the election is not114
conducted as provided in this section, Section 1 of this Act shall not become effective, and115
this Act shall be automatically repealed on the first day of January immediately following116
that election date. The expense of such election shall be borne by Paulding County. It shall117
be the election superintendent's duty to certify the result thereof to the Secretary of State. 118
The provisions of this section shall be mandatory upon the election superintendent and are119
not intended as directory. If the election superintendent fails or refuses to comply with this120
section, any elector of Paulding County may apply for a writ of mandamus to compel the121
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election superintendent to perform his or her duties under this section. If the court finds that
122
the election superintendent has not complied with this section, the court shall fashion123
appropriate relief requiring the election superintendent to call and conduct such election on124
the date required by this section or on the next date authorized for special elections provided125
for in Code Section 21-2-540 of the O.C.G.A.126
SECTION 4.127
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon128
its approval by the Governor or upon its becoming law without such approval.129
SECTION 5.130
All laws and parts of laws in conflict with this Act are repealed.131
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