24 LC 47 2772/AP
House Bill 1268 (AS PASSED HOUSE AND SENATE)
By: Representatives Hawkins of the 27
th
, Dubnik of the 29
th
, Dunahoo of the 31
st
, McCollum
of the 30
th
, Clark of the 100
th
, and others
A BILL TO BE ENTITLED
AN ACT
To provide for a new homestead exemption from Hall County ad valorem taxes for county
1
purposes in an amount equal to the amount by which the current year assessed value of a2
homestead exceeds the adjusted base year assessed value of such homestead; to provide for3
definitions; to specify the terms and conditions of the exemption and the procedures relating4
thereto; to provide for applicability; to provide for compliance with constitutional5
requirements; to provide for a referendum, effective dates, and automatic repeal; to provide6
for mandatory execution of election and judicial remedies regarding failure to comply; to7
repeal conflicting 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 Hall County, except for any ad valorem taxes13
levied to pay interest on and to retire county bonded indebtedness.14
(2) "Adjusted base year assessed value" means the sum of:15
(A) The previous adjusted base year assessed value;16
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(B) An amount equal to the difference between the current year assessed value of the
17
homestead and the base year assessed value of the homestead, provided that such18
amount shall not exceed 3 percent of the previous adjusted base year assessed value of19
the homestead; and20
(C) The value of any substantial property change, provided that no such value added21
improvements to the homestead shall be duplicated as to the same addition or22
improvement.23
(3) "Base year assessed value" means:24
(A) With respect to an exemption under this section which is first granted to a person25
on such person's homestead for the 2025 taxable year, the assessed value for taxable26
year 2023, including any final determination of value on appeal pursuant to Code27
Section 48-5-311, of the homestead; or28
(B) In all other cases, the assessed value, including any final determination of value on29
appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year30
immediately preceding the taxable year in which the exemption under this section is31
first granted to the applicant.32
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33
the O.C.G.A., as amended.34
(5) "Previous adjusted base year assessed value" means:35
(A) With respect to the year for which the exemption under this section is first granted36
to a person on such person's homestead, the base year assessed value; or37
(B) In all other cases, the adjusted base year assessed value of the homestead as38
calculated in the taxable year immediately preceding the current year, including any39
final determination of value on appeal pursuant to Code Section 48-5-311.40
(6) "Substantial property change" means any increase or decrease in the assessed value41
of a homestead derived from additions or improvements to, or the removal of real42
property from, the homestead which occurred after the year in which the base year43
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assessed value is determined for the homestead. The assessed value of the substantial
44
property changes shall be established following any final determination of value on45
appeal pursuant to Code Section 48-5-311.46
(b)(1) Each resident of Hall County is granted an exemption on that person's homestead47
from Hall County ad valorem taxes for county purposes in an amount equal to the amount48
by which the current year assessed value of that homestead, including any final49
determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A.,50
exceeds its previous adjusted base year assessed value.51
(2) Except as provided for in subsection (c) of this section, no exemption provided for52
in this subsection shall transfer to any subsequent owner of the property, and the assessed53
value of the property shall be as provided by law. 54
(c) The surviving spouse of the person who has been granted the exemption provided for55
in subsection (b) of this section shall continue to receive the exemption provided under56
subsection (b) of this section, so long as such surviving spouse continues to occupy the57
residence as a homestead.58
(d) A person shall not receive the homestead exemption granted by subsection (b) of this59
section unless such person or person's agent files an application with the tax commissioner60
of Hall County giving such information relative to receiving such exemption as will enable61
such tax receiver or tax commissioner to make a determination regarding the initial and62
continuing eligibility of such person for such exemption or such person has already filed63
for and is receiving a homestead exemption and such existing application provides64
sufficient information to make such determination of eligibility. Such tax receiver or tax65
commissioner shall provide application forms for this purpose.66
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.167
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year68
to year so long as the owner occupies the residence as a homestead. After a person has69
filed the proper application as provided in subsection (d) of this section, it shall not be70
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necessary to make application thereafter for any year and the exemption shall continue to
71
be allowed to such person. It shall be the duty of any person granted the homestead72
exemption under subsection (b) of this section to notify the tax commissioner of Hall73
County in the event that such person for any reason becomes ineligible for that exemption.74
(f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect75
state ad valorem taxes, county or independent school district ad valorem taxes for76
educational purposes, or municipal ad valorem taxes for municipal purposes.77
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead78
exemption granted by subsection (b) of this section shall be in addition to and not in lieu79
of any other homestead exemption applicable to ad valorem taxes.80
(3) The homestead exemption granted by subsection (b) of this section shall be in lieu81
of and not in addition to any other base year value or adjusted base year value homestead82
exemption provided by local Act which is applicable to Hall County ad valorem taxes for83
county purposes. 84
(g) The exemption granted by this Act shall be applicable to all taxable years beginning85
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
(a) The election superintendent of Hall County shall call and conduct an election as92
provided in this section for the purpose of submitting this Act to the electors of Hall 93
County for approval or rejection. The election superintendent shall conduct such election94
on the Tuesday after the first Monday in November, 2024, and shall issue the call and95
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conduct such election as provided by general law. The election superintendent shall cause
96
the date and purpose of the election to be published once a week for two weeks97
immediately preceding the date thereof in the official organ of Hall County. The ballot98
shall have written or printed thereon the words:99
"( ) YES100
101
( ) NO102
103
104
Shall the Act be approved which provides a homestead exemption from
Hall
County ad valorem taxes for county purposes in an amount equal to the
amount by which the current year assessed value of a homestead exceeds its
base year assessed value, provided that the base year assessed value of such
homestead shall be subject to annual increases of up to 3 percent?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
105
desiring to vote for rejection of the Act shall vote "No." 106
(b) If more than one-half of the votes cast on such question are for approval of the Act,107
Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act108
is not so approved or if the election is not conducted as provided in this section, Section 1109
of this Act shall not become effective and this Act shall be automatically repealed on the110
first day of July immediately following that election date. 111
(c) The expense of such election shall be borne by Hall County. It shall be the election112
superintendent's duty to certify the result thereof to the Secretary of State.113
(d) The provisions of this section shall be mandatory upon the election superintendent and114
are not intended as directory. If the election superintendent fails or refuses to comply with115
this section, any elector of Hall County may apply for a writ of mandamus to compel the116
election superintendent to perform his or her duties under this section. If the court finds117
that the election superintendent has not complied with this section, the court shall fashion118
appropriate relief requiring the election superintendent to call and conduct such election119
on the date required by this section or on the next date authorized for special elections120
provided for in Code Section 21-2-540 of the O.C.G.A.121
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SECTION 4.
122
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon123
its approval by the Governor or upon its becoming law without such approval.124
SECTION 5.125
All laws and parts of laws in conflict with this Act are repealed.126
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