24 LC 43 2896/AP
House Bill 1269 (AS PASSED HOUSE AND SENATE)
By: Representatives Hawkins of the 27
th
, Dunahoo of the 31
st
, Dubnik of the 29
th
, 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 City of Gainesville ad valorem taxes for
1
municipal purposes in an amount equal to the amount by which the current year assessed2
value of a homestead exceeds the adjusted base year assessed value of such homestead; to3
provide for definitions; to specify the terms and conditions of the exemption and the4
procedures relating thereto; to provide for applicability; to provide for compliance with5
constitutional requirements; to provide for a referendum, effective dates, and automatic6
repeal; to provide for mandatory execution of election and judicial remedies regarding failure7
to comply; to 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 municipal purposes" means all ad valorem taxes for municipal12
purposes levied by, for, or on behalf of the City of Gainesville, except for any ad valorem13
taxes levied to pay interest on and to retire 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 the City of Gainesville is granted an exemption on that person's47
homestead from City of Gainesville ad valorem taxes for municipal purposes in an48
amount equal to the amount by which the current year assessed value of that homestead,49
including any final determination of value on appeal pursuant to Code Section 48-5-31150
of the O.C.G.A., 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 governing60
authority of the City of Gainesville or the designee thereof giving such information relative61
to receiving such exemption as will enable the governing authority of the City of62
Gainesville or the designee thereof to make a determination regarding the initial and63
continuing eligibility of such person for such exemption or such person has already filed64
for and is receiving a homestead exemption and such existing application provides65
sufficient information to make such determination of eligibility. The governing authority66
of the City of Gainesville or the designee thereof shall provide application forms for this67
purpose.68
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.169
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year70
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to year so long as the owner occupies the residence as a homestead. After a person has
71
filed the proper application as provided in subsection (d) of this section, it shall not be72
necessary to make application thereafter for any year and the exemption shall continue to73
be allowed to such person. It shall be the duty of any person granted the homestead74
exemption under subsection (b) of this section to notify the governing authority of the City75
of Gainesville or the designee thereof in the event that such person for any reason becomes76
ineligible for that exemption.77
(f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect78
state or county ad valorem taxes or county or independent school district ad valorem79
taxes for educational purposes.80
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead81
exemption granted by subsection (b) of this section shall be in addition to and not in lieu82
of any other homestead exemption applicable to ad valorem taxes.83
(3) The homestead exemption granted by subsection (b) of this section shall be in lieu84
of and not in addition to any other base year value or adjusted base year value homestead85
exemption provided by local Act which is applicable to City of Gainesville ad valorem86
taxes for municipal purposes. 87
(g) The exemption granted by this Act shall be applicable to all taxable years beginning88
on or after January 1, 2025.89
SECTION 2.90
In accordance with the requirements of Article VII, Section II of the Constitution of the State91
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority92
vote in both the Senate and the House of Representatives.93
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SECTION 3.
94
(a) The election superintendent of the City of Gainesville shall call and conduct an election95
as provided in this section for the purpose of submitting this Act to the electors of the City96
of Gainesville for approval or rejection. The municipal election superintendent shall97
conduct such election on the Tuesday after the first Monday in November, 2024, and shall98
issue the call and conduct such election as provided by general law. The municipal99
election superintendent shall cause the date and purpose of the election to be published100
once a week for two weeks immediately preceding the date thereof in the official organ of101
Hall County. The ballot shall have written or printed thereon the words:102
"( ) YES103
104
( ) NO105
106
107
108
Shall the Act be approved which provides a homestead exemption from City
of Gainesville ad valorem taxes for municipal 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
109
desiring to vote for rejection of the Act shall vote "No." 110
(b) If more than one-half of the votes cast on such question are for approval of the Act,111
Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act112
is not so approved or if the election is not conducted as provided in this section, Section 1113
of this Act shall not become effective and this Act shall be automatically repealed on the114
first day of July immediately following that election date. 115
(c) The expense of such election shall be borne by the City of Gainesville. It shall be the116
municipal election superintendent's duty to certify the result thereof to the Secretary of117
State.118
(d) The provisions of this section shall be mandatory upon the municipal election119
superintendent and are not intended as directory. If the municipal election superintendent120
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fails or refuses to comply with this section, any elector of the City of Gainesville may apply
121
for a writ of mandamus to compel the election superintendent to perform his or her duties122
under this section. If the court finds that the municipal election superintendent has not123
complied with this section, the court shall fashion appropriate relief requiring the municipal124
election superintendent to call and conduct such election on the date required by this125
section or on the next date authorized for special elections provided for in Code Section126
21-2-540 of the O.C.G.A.127
SECTION 4.128
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon129
its approval by the Governor or upon its becoming law without such approval.130
SECTION 5.131
All laws and parts of laws in conflict with this Act are repealed.132
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