24 LC 50 0851S
The Senate Committee on Finance offered the following
substitute to HB 1185:
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad1
valorem taxation of property, so as to revise provisions related to the setting of millage rates;2
to limit the application of the freezing of the assessed value as a result of an appeal; to revise3
the language required to be included in the notices of current assessment; to limit the4
application of a temporary reduction in the taxes owed when a taxpayer appeals to superior5
court and does not participate in the settlement conference; to provide for a statewide6
homestead exemption from ad valorem taxes in an amount equal to the amount by which the7
current year assessed value of a homestead is more than 3 percent from the adjusted base8
year value of such homestead; to provide for definitions; to specify the terms and conditions9
of the exemption and the procedures relating thereto; to provide for applicability; to provide10
for related matters; to provide for a short title; to provide for compliance with constitutional11
requirements; to provide for a referendum, effective dates, applicability, and automatic12
repeal; to repeal conflicting laws; and for other purposes.13
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14
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PART I15
SECTION 1-1.16
This Act shall be known and may be cited as the "Save our Homes Act."17
PART II18
SECTION 2-1.19
Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem20
taxation of property, is amended by revising subsection (c) of Code Section 48-5-32.1,21
relating to certification of assessed taxable value of property and method of computation,22
resolution or ordinance required for millage rate, and advertisement of intent to increase23
property tax, as follows: 24
"(c)(1) Whenever a recommending authority or levying authority shall propose to adopt25
a millage rate which does not exceed the roll-back previous year's millage rate, it shall26
adopt that millage rate at an advertised public meeting and at a time and place which is27
convenient to the taxpayers of the taxing jurisdiction, in accordance with the procedures28
specified under Code Section 48-5-32.29
(2) In those instances in which the recommending authority or levying authority30
proposes to establish a general maintenance and operation millage rate which would31
require increases beyond the roll-back previous year's millage rate, the recommending32
authority or levying authority shall advertise its intent to do so and shall conduct at least33
three public hearings thereon, at least one of which shall commence between the hours34
of 6:00 P.M. and 7:00 P.M., inclusive, on a business weekday. The recommending35
authority or levying authority shall place an advertisement in a newspaper of general36
circulation serving the residents of the unit of local government and post such37
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advertisement on the website of the recommending or levying authority, which shall read38
as follows:39
'NOTICE OF PROPERTY TAX INCREASE40
The (name of recommending authority or levying authority) ______________________41
(name of recommending authority or levying authority) has tentatively adopted a42
millage rate which will require an increase in property taxes by (percentage increase43
over roll-back rate) __________________________ (percentage increase over the44
previous year's millage rate) percent.45
All concerned citizens are invited to the public hearing on this tax increase to be held46
at (place of meeting) ______________________ (place of meeting) on (date and time) 47
______________________ (date and time).48
Times and places of additional public hearings on this tax increase are at (place of49
meeting) ______________________________ (place of meeting) on (date and time)50
__________________ (date and time).51
This tentative increase will result in a millage rate of (proposed millage rate)52
_______________ (proposed millage rate) mills, an increase of (millage rate increase53
above the roll-back rate) _______________ (millage rate increase above the previous54
year's millage rate) mills. Without this tentative tax increase, the millage rate will be55
no more than (roll-back millage rate) ___________________ (previous year's millage56
rate) mills. The proposed tax increase for a home with a fair market value of (average57
home value from previous year's digest rounded to the nearest $25,000.00)58
________________ (average home value from previous year's digest rounded to the59
nearest $25,000.00) is approximately $(increase) $________ (increase) and the60
proposed tax increase for nonhomestead property with a fair market value of (average61
nonhomestead property value from previous year's digest rounded to nearest62
$25,000.00) ________________ (average nonhomestead property value from previous63
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year's digest rounded to nearest $25,000.00) is approximately $(increase) $_______64
(increase).'65
Simultaneously with this notice the recommending authority or levying authority shall66
provide a press release to the local media.67
(3) The advertisement shall appear at least one week prior to each hearing, be68
prominently displayed, not be less than 30 square inches, and not be placed in that section69
of the newspaper where legal notices appear and shall be posted on the appropriate70
website at least one week prior to each hearing. In addition to the advertisement specified71
under this paragraph, the levying or recommending authority may include in the notice72
reasons or explanations for such tax increase.73
(4) No recommending authority shall recommend and no levying authority shall levy a74
millage rate in excess of the proposed millage rate as established pursuant to paragraph75
(2) of this subsection without beginning anew the procedures and hearings required by76
this Code section and those required by Code Section 48-5-32.77
(5) Any notice or hearing required under this Code section may be combined with any78
notice or hearing required under Article 1 of Chapter 81 of Title 36 or Code Section79
48-5-32."80
SECTION 2-2.81
Said chapter is further amended by revising subsection (c) of Code Section 48-5-299, relating82
to ascertainment of taxable property, assessments against unreturned personal property,83
penalty for unreturned property, and changing real property values established by appeal in84
prior year or stipulated by agreement, as follows:85
"(c) When the value of real property is reduced or is unchanged from the value on the86
initial annual notice of assessment or a corrected annual notice of assessment issued by the87
board of tax assessors and such reduced valuation has been established as the result of an88
appeal decision rendered by the board of equalization, hearing officer, arbitrator, or89
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superior court pursuant to Code Section 48-5-311 or stipulated by written agreement signed90
by the board of tax assessors and taxpayer or taxpayer's authorized representative, the new91
valuation so established by appeal decision or agreement may not be increased by the board92
of tax assessors during the next two successive years, unless otherwise agreed in writing93
by both parties, subject to the following exceptions:94
(1) This subsection shall not apply to a valuation established by an appeal decision if the95
taxpayer or his or her authorized representative failed to attend the appeal hearing or96
provide the board of equalization, hearing officer, or arbitrator with some written97
evidence supporting the taxpayer's opinion of value;98
(2) This subsection shall not apply to a valuation established by an appeal decision or99
agreement if the taxpayer files a return at a different valuation during the next two100
successive years;101
(3) Unless otherwise agreed in writing by both parties, if the taxpayer files an appeal102
pursuant to Code Section 48-5-311 during the next two successive years, the board of tax103
assessors, the board of equalization, hearing officer, or arbitrator may increase or104
decrease the value of the real property based on the evidence presented by the taxpayer105
during the appeal process; and106
(4) The board of tax assessors may increase or decrease the value of the real property if,107
after a visual on-site inspection of the property, it is found that there have been substantial108
additions, deletions, or improvements to such property or that there are errors in the board109
of tax assessors' records as to the description or characterization of the property, or the110
board of tax assessors finds an occurrence of other material factors that substantially111
affect the current fair market value of such property."112
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SECTION 2-3.113
Said chapter is further amended by revising subsection (b) of Code Section 48-5-306, relating114
to annual notice of current assessment, contents, posting notice, and new assessment115
description, as follows:116
"(b) Contents of notice.117
(1) The annual notice of current assessment required to be given by the county board of118
tax assessors under subsection (a) of this Code section shall be dated and shall contain119
the name and last known address of the taxpayer. The annual notice shall conform with120
the state-wide uniform assessment notice which shall be established by the commissioner121
by rule and regulation and shall contain:122
(A) The amount of the previous assessment;123
(B) The amount of the current assessment;124
(C) The year for which the new assessment is applicable;125
(D)(A) A brief description of the assessed property broken down into real and personal126
property classifications;127
(E)(B) The fair market value of property of the taxpayer subject to taxation for the prior128
year and the current year; and the assessed value of the taxpayer's property129
(C) A list of all ad valorem tax exemptions that have been granted for and are130
applicable to the current tax year;131
(D) The prior and current years' assessed value of the taxpayer's property subject to132
taxation after being reduced by those ad valorem tax exemptions that have been granted133
for the property;134
(F)(E) The name, phone number, and contact information of the person in the135
assessors' office who is administratively responsible for the handling of the appeal and136
who the taxpayer may contact if the taxpayer has questions about the reasons for the137
assessment change or the appeals process;138
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(G)(F) If available, the website address of the office of the county board of tax139
assessors; and140
(H)(G) A statement that all documents and records used to determine the current value141
are available upon request.142
(2)(A) In addition to the items required under paragraph (1) of this subsection, the notice143
shall contain a statement of the taxpayer's right to an appeal and an estimate of the current144
year's taxes for all levying authorities which shall be in substantially the following form:145
'The amount of your ad valorem tax bill for this year will be based on the appraised and146
assessed values specified in this notice. You have the right to appeal these values to the147
county board of tax assessors. At the time of filing your appeal you must select one of148
the following options:149
(i)(A) An appeal to the county board of equalization with appeal to the superior court;150
(ii)(B) To arbitration without an appeal to the superior court; or151
(iii)(C) For a parcel of nonhomestead property with a fair market value in excess of152
$500,000.00 as shown on the taxpayer's annual notice of current assessment under this153
Code section, or for one or more account numbers of wireless property as defined in154
subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value155
in excess of $500,000.00 as shown on the taxpayer's annual notice of current156
assessment under this Code section, to a hearing officer with appeal to the superior157
court.158
If you wish to file an appeal, you must do so in writing no later than 45 days after the date159
of this notice. If you do not file an appeal by this date, your right to file an appeal will160
be lost. For further information on the proper method for filing an appeal, you may161
contact the county board of tax assessors which is located at: (insert address) and which162
may be contacted by telephone at: (insert telephone number).'163
(B) The notice shall also contain the following statements in bold print:164
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'The estimate of your ad valorem tax bill for the current year is based on the previous165
or most applicable year's millage rate and the fair market value contained in this166
notice. The actual tax bill you receive may be more or less than this estimate. This167
estimate may not include all eligible exemptions.'168
(3) The annual notice required under this Code section shall be mailed no later than169
July 1; provided, however, that the annual notice required under this Code section may170
be sent later than July 1 for the purpose of notifying property owners of corrections and171
mapping changes."172
SECTION 2-4.173
Said chapter is further amended by revising subparagraph (e)(6)(D) and paragraph (2) of174
subsection (g) of Code Section 48-5-311, relating to creation of county boards of175
equalization, duties, review of assessments, and appeals, as follows:176
"(D)(i) The board of equalization shall announce its decision on each appeal at the177
conclusion of the hearing held in accordance with subparagraph (B) of this paragraph178
before proceeding with another hearing. The decision of the county board of179
equalization shall be in writing, shall be signed by each member of the board, shall180
specifically decide each question presented by the appeal, shall specify the reason or181
reasons for each such decision as to the specific issues of taxability, uniformity of182
assessment, value, or denial of homestead exemptions depending upon the specific183
issue or issues raised by the taxpayer in the course of such taxpayer's appeal, shall184
state that with respect to the appeal no member of the board is disqualified from185
acting by virtue of subsection (j) of this Code section, and shall certify the date on186
which notice of the decision is given to the parties. Notice of the decision shall be187
delivered by hand to each party, with written receipt, or given to each party by188
sending a copy of the decision by registered or certified mail or statutory overnight189
delivery to the appellant and by filing the original copy of the decision with the190
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county board of tax assessors. Each of the three members of the county board of191
equalization must be present and must participate in the deliberations on any appeal. 192
A majority vote shall be required in any matter. All three members of the board shall193
sign the decision indicating their vote.194
(ii) Except as otherwise provided in subparagraph (g)(4)(B) of this Code section, the195
county board of tax assessors shall use the valuation of the county board of196
equalization in compiling the tax digest for the county for the year in question and197
shall indicate such valuation as the previous year's value on the property tax notice198
of assessment of such taxpayer for the immediately following year rather than199
substituting the valuation which was changed by the county board of equalization.200
(iii)(I) Except as provided in paragraph (4) of subsection (g) of this Code section,201
if If the county's tax bills are issued before an appeal has been finally determined,202
the county board of tax assessors shall specify to the county tax commissioner the203
lesser of the valuation in the last year for which taxes were finally determined to be204
due on the property or 85 percent of the current year's value, unless the property in205
issue is homestead property and has been issued a building permit and structural206
improvements have occurred, or structural improvements have been made without207
a building permit, in which case, it shall specify 85 percent of the current year's208
valuation as set by the county board of tax assessors. Depending on the209
circumstances of the property, this amount shall be the basis for a temporary tax bill210
to be issued; provided, however, that, except as provided in paragraph (4) of211
subsection (g) of this Code section, a nonhomestead owner of a single property212
valued at $2 million or more may elect to pay the temporary tax bill which specifies213
85 percent of the current year's valuation; or, such owner may elect to pay the214
amount of the difference between the 85 percent tax bill based on the current year's215
valuation and the tax bill based on the valuation from the last year for which taxes216
were finally determined to be due on the property in conjunction with the amount217
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of the tax bill based on valuation from the last year for which taxes were finally218
determined to be due on the property, to the tax commissioner's office. Only the219
amount which represents the difference between the tax bill based on the current220
year's valuation and the tax bill based on the valuation from the last year for which221
taxes were finally determined to be due will be held in an escrow account by the tax222
commissioner's office. Once the appeal is concluded, the escrowed funds shall be223
released by the tax commissioner's office to the prevailing party. The taxpayer may224
elect to pay the temporary tax bill in the amount of 100 percent of the current year's225
valuation if no substantial property improvement has occurred. The county tax226
commissioner shall have the authority to adjust such tax bill to reflect the 100227
percent value as requested by the taxpayer. Such tax bill shall be accompanied by228
a notice to the taxpayer that the bill is a temporary tax bill pending the outcome of229
the appeal process. Such notice shall also indicate that, upon resolution of the230
appeal, there may be additional taxes due or a refund issued.231
(II) For the purposes of this Code section, any final value that causes a reduction232
in taxes and creates a refund that is owed to the taxpayer shall be paid by the tax233
commissioner to the taxpayer, entity, or transferee who paid the taxes with interest,234
as provided in subsection (m) of this Code section.235
(III) For the purposes of this Code section, any final value that causes an increase236
in taxes and creates an additional billing shall be paid to the tax commissioner as237
any other tax due along with interest, as provided in subsection (m) of this Code238
section."239
"(2) An appeal by the taxpayer as provided in paragraph (1) of this subsection shall be240
effected by emailing, if the county board of tax assessors has adopted a written policy241
consenting to electronic service, or by mailing to or filing with the county board of tax242
assessors a written petition for review. An appeal by the county board of tax assessors243
shall be effected by giving a petition for review to the taxpayer. The petition for review244
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given to the taxpayer shall be dated and shall contain the name and the last known245
address of the taxpayer. The petition for review shall specifically state the grounds for246
appeal. The petition for review shall be mailed or filed within 30 days from the date on247
which the decision of the county board of equalization, hearing officer, or arbitrator is248
delivered pursuant to subparagraph (e)(6)(D), paragraph (7) of subsection (e.1), or249
division (f)(3)(C)(ix) of this Code section. Within 45 days of receipt of a taxpayer's250
petition for review and before the petition for review is filed in superior court, the county251
board of tax assessors shall send to the taxpayer notice that a settlement conference, in252
which the county board of tax assessors and the taxpayer shall confer in good faith, will253
be held at a specified date and time which shall be no later than 30 days from the notice254
of the settlement conference, and notice of the amount of the filing fee for a petition for255
review, if any, required by the clerk of the superior court. A taxpayer may appear for the256
settlement conference in person, by his or her authorized agent or representative, or both. 257
The county board of tax assessors, in their discretion and with the consent of the258
taxpayer, may alternatively conduct the settlement conference by audio or video259
teleconference or any other remote communication medium. The taxpayer may exercise260
a one-time option to reschedule the settlement conference to a different date and time261
acceptable to the taxpayer during normal business hours. After a settlement conference262
has convened, the parties may agree to continue the settlement conference to a later date. 263
If at the end of the 45 day review period the county board of tax assessors elects not to264
hold a settlement conference, then the appeal shall terminate and the taxpayer's stated265
value shall be entered in the records of the board of tax assessors as the fair market value266
for the year under appeal and the provisions of subsection (c) of Code Section 48-5-299267
shall apply to such value. If the taxpayer chooses not to participate in the settlement268
conference, he or she may not seek and shall not be awarded fees and costs at such time269
when the petition for review is reviewed in superior court. If neither the taxpayer nor his270
or her authorized agent or representative attends a properly scheduled settlement271
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conference or does not confer with the board of tax assessors in good faith on the matter,272
then such taxpayer shall not receive the benefits of any temporary reduction in the273
amount of taxes due pending the outcome of the appeal and shall not be awarded274
attorney's fees or costs of litigation in connection with the appeal to the superior court. 275
If at the conclusion of the settlement conference the parties reach an agreement, the276
settlement value shall be entered in the records of the county board of tax assessors as the277
fair market value for the tax year under appeal and the provisions of subsection (c) of278
Code Section 48-5-299 shall apply to such value. If at the conclusion of the settlement279
conference the parties cannot reach an agreement, then written notice shall be provided280
to the taxpayer that the filing fees for the superior court must be paid by the taxpayer by281
submitting to the county board of tax assessors a check, money order, or any other282
instrument payable to the clerk of the superior court within 20 days of the date of the283
conference. Notwithstanding any other provision of law to the contrary, the amount of284
the filing fee for an appeal under this subsection shall be $25.00. An appeal under this285
subsection shall not be subject to any other fees or additional costs otherwise required286
under any provision of Title 15 or under any other provision of law. Within 30 days of287
receipt of the taxpayer's payment made out to the clerk of the superior court, or, in the288
case of a petition for review filed by the county board of tax assessors, within 30 days of289
giving notice of the petition for review to the taxpayer, the county board of tax assessors290
shall file with the clerk of the superior court the petition for review and any other papers291
specified by the person appealing, including, but not limited to, the staff information from292
the file used by the county board of tax assessors, the county board of equalization, the293
hearing officer, or the arbitrator. Immediately following payment of such $25.00 filing294
fee to the clerk of the superior court, the clerk shall remit the proceeds thereof to the295
governing authority of the county which shall deposit the proceeds into the general fund296
of the county. All papers and information filed with the clerk shall become a part of the297
record on appeal to the superior court. At the time of the filing of the petition for review,298
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the county board of tax assessors shall serve the taxpayer and his or her attorney of299
record, if any, with a copy of the petition for review filed in the superior court and with300
the civil action file number assigned to the appeal. Such service shall be effected in301
accordance with subsection (b) of Code Section 9-11-5. No discovery, motions, or other302
pleadings may be filed by the county board of tax assessors in the appeal until such303
service has been made."304
PART III305
SECTION 3-1.306
Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem307
taxation of property, is amended by adding a new Code section to read as follows:308
"48-5-44.2.309
(a) For purposes of this Code section, the term:310
(1) 'Ad valorem taxes' means all ad valorem taxes levied by, for, or on behalf of the state311
or any county, consolidated government, municipality, or local school district in this312
state, except for any ad valorem taxes levied to pay interest on and to retire bonded313
indebtedness.314
(2) 'Adjusted base year value' means the sum of:315
(A) The previous adjusted base year assessed value;316
(B) An amount equal to the difference between the current year assessed value of the317
homestead and the base year assessed value of the homestead, provided that such318
amount shall not exceed 3 percent of the previous adjusted base year assessed value of319
the homestead; and320
(C) The value of any substantial property change, provided that no such value added321
improvements to the homestead shall be duplicated as to the same addition or322
improvement.323
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(3) 'Base year assessed value' means:324
(A) With respect to an exemption under this Code section which is first granted to a325
person on such person's homestead for the 2025 taxable year, the assessed value for326
taxable year 2024, including any final determination of value on appeal pursuant to327
Code Section 48-5-311, of the homestead; or328
(B) In all other cases, the assessed value, including any final determination of value on329
appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year330
immediately preceding the taxable year in which the exemption under this Code section331
is first granted to the applicant.332
(4) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40.333
(5) 'Previous adjusted base year assessed value' means:334
(A) With respect to the year for which the exemption under this Code section is first335
granted to a person on such person's homestead, the base year assessed value; or336
(B) In all other cases, the adjusted base year assessed value of the homestead as337
calculated in the taxable year immediately preceding the current year, including any338
final determination of value on appeal pursuant to Code Section 48-5-311.339
(6) 'Substantial property change' means any increase or decrease in the assessed value340
of a homestead derived from additions or improvements to, or the removal of real341
property from, the homestead which occurred after the year in which the base year342
assessed value is determined for the homestead. The assessed value of the substantial343
property changes shall be established following any final determination of value on344
appeal pursuant to Code Section 48-5-311.345
(b)(1) Each resident of this state is granted an exemption on that person's homestead346
from ad valorem taxes in an amount equal to the amount by which the current year347
assessed value of that homestead, including any final determination of value on appeal348
pursuant to Code Section 48-5-311, exceeds its previous adjusted base year assessed349
value.350
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(2) Except as provided for in subsection (c) of this Code section, no exemption provided351
for in this subsection shall transfer to any subsequent owner of the property, and the352
assessed value of the property shall be as provided by law.353
(c) The surviving spouse of the person who has been granted the exemption provided for354
in subsection (b) of this Code section shall continue to receive the exemption provided355
under subsection (b) of this Code section, so long as such surviving spouse continues to356
occupy the residence as a homestead.357
(d) A person shall not receive the homestead exemption granted by subsection (b) of this358
Code section unless such person or person's agent files an application with the tax receiver359
or tax commissioner of his or her respective local government or governments charged with360
the duty of receiving returns of property for taxation giving such information relative to361
receiving such exemption as will enable such tax receiver or tax commissioner to make a362
determination regarding the initial and continuing eligibility of such person for such363
exemption or has already filed for and is receiving a homestead exemption and such364
existing application provides sufficient information to make such determination of365
eligibility. Such tax receiver or tax commissioner shall provide application forms for this366
purpose.367
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1.368
Such exemption shall be automatically renewed from year to year so long as the owner369
occupies the residence as a homestead. After a person or a person's agent has filed the370
proper application as provided in subsection (d) of this Code section, it shall not be371
necessary to make application thereafter for any year, and the exemption shall continue to372
be allowed to such person. It shall be the duty of any person granted the homestead373
exemption under subsection (b) of this Code section to notify the tax receiver or tax374
commissioner of the local government or governments in the event such person for any375
reason becomes ineligible for such exemption.376
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(f)(1) Except as otherwise provided in paragraph (2) of this subsection, the homestead377
exemption granted by subsection (b) of this Code section shall be in addition to and not378
in lieu of any other homestead exemption applicable to ad valorem taxes.379
(2) The homestead exemption granted by subsection (b) of this Code section shall not380
be applied in addition to any other base year value homestead exemption provided by law381
with respect to the given taxing jurisdiction to which such law applies. In any such event,382
the tax receiver or tax commissioner of the taxpayer's respective local government or383
governments charged with the duty of receiving returns of property for taxation shall384
apply only the base year value homestead exemption that is larger or more beneficial for385
the taxpayer with respect to the particular taxing jurisdictions to which more than one386
base year value homestead exemption applies.387
(g) The exemption granted by subsection (b) of this Code section shall apply to all taxable388
years beginning on or after January 1, 2025."389
SECTION 3-2.390
The Secretary of State shall call and conduct an election as provided in this section for the391
purpose of submitting Section 3-1 of this Act to the electors of the entire state for approval392
or rejection. The Secretary of State shall conduct such election no later than the Tuesday393
next following the first Monday in November, 2024, and shall issue the call and conduct such394
election as provided by general law. The Secretary of State shall cause the date and purpose395
of the election to be published once a week for two weeks immediately preceding the date396
thereof in the official organ of each county in the state. The ballot shall have written or397
printed thereon the words:398
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"( ) YES399
( ) NO400
401
402
403
Shall a new statewide homestead exemption from ad valorem taxes be
approved, which exempts the amount by which the current year assessed
value of a homestead exceeds its base year assessed value, provided that
such base year assessed value is subject to annual increases of up to
3 percent?"
All persons desiring to vote for approval of Section 3-1 of this Act shall vote "Yes," and all404
persons desiring to vote for rejection of the Act shall vote "No." If more than one-half of the405
votes cast on such question are for approval of Section 3-1 of this Act, then Section 3-1 of406
this Act shall become of full force and effect on January 1, 2025. If Section 3-1 of this Act407
is not so approved or if the election is not conducted as provided in this section, then Section408
3-1 of this Act shall not become effective and shall be automatically repealed on the first day409
of January immediately following such election date. It shall be the duty of each county410
election superintendent to certify the results thereof to the Secretary of State.411
PART IV412
SECTION 4-1.413
In accordance with the requirements of Article VII, Section II of the Constitution of the State414
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority415
vote in both the Senate and the House of Representatives.416
SECTION 4-2.417
Except as provided in Section 3-2 of this Act, this Act shall become effective upon its418
approval by the Governor or upon its becoming law without such approval; provided,419
however, that Part II of this Act shall become effective on January 1, 2025, and shall be420
applicable to taxable years beginning on or after January 1, 2025.421
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SECTION 4-3.422
All laws and parts of laws in conflict with this Act are repealed.423
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