24 LC 47 2773/AP
House Bill 1271 (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 independent school
1
district ad valorem taxes for educational purposes in an amount equal to the amount by which2
the current year assessed value of a homestead exceeds the adjusted base year assessed value3
of such homestead; to provide for definitions; to specify the terms and conditions of the4
exemption and the procedures relating thereto; to provide for applicability; to provide for5
compliance with constitutional requirements; to provide for a referendum, effective dates,6
and automatic repeal; to provide for mandatory execution of election and judicial remedies7
regarding failure 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 educational purposes" means all ad valorem taxes for12
educational purposes levied by, for, or on behalf of the City of Gainesville independent13
school district, except for any ad valorem taxes levied to pay interest on and to retire14
bonded indebtedness.15
(2) "Adjusted base year assessed value" means the sum of:16
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(A) The previous adjusted base year assessed value;
17
(B) An amount equal to the difference between the current year assessed value of the18
homestead and the base year assessed value of the homestead, provided that such19
amount shall not exceed 3 percent of the previous adjusted base year assessed value of20
the homestead; and21
(C) The value of any substantial property change, provided that no such value added22
improvements to the homestead shall be duplicated as to the same addition or23
improvement.24
(3) "Base year assessed value" means:25
(A) With respect to an exemption under this section which is first granted to a person26
on such person's homestead for the 2025 taxable year, the assessed value for taxable27
year 2023, including any final determination of value on appeal pursuant to Code28
Section 48-5-311, of the homestead; or29
(B) In all other cases, the assessed value, including any final determination of value on30
appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year31
immediately preceding the taxable year in which the exemption under this section is32
first granted to the applicant.33
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of34
the O.C.G.A., as amended.35
(5) "Previous adjusted base year assessed value" means:36
(A) With respect to the year for which the exemption under this section is first granted37
to a person on such person's homestead, the base year assessed value; or38
(B) In all other cases, the adjusted base year assessed value of the homestead as39
calculated in the taxable year immediately preceding the current year, including any40
final determination of value on appeal pursuant to Code Section 48-5-311.41
(6) "Substantial property change" means any increase or decrease in the assessed value42
of a homestead derived from additions or improvements to, or the removal of real43
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property from, the homestead which occurred after the year in which the base year
44
assessed value is determined for the homestead. The assessed value of the substantial45
property changes shall be established following any final determination of value on46
appeal pursuant to Code Section 48-5-311.47
(b)(1) Each resident of the City of Gainesville independent school district is granted an48
exemption on that person's homestead from City of Gainesville independent school49
district ad valorem taxes for educational purposes in an amount equal to the amount by50
which the current year assessed value of that homestead, including any final51
determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A.,52
exceeds its previous adjusted base year assessed value.53
(2) Except as provided for in subsection (c) of this section, no exemption provided for54
in this subsection shall transfer to any subsequent owner of the property, and the assessed55
value of the property shall be as provided by law. 56
(c) The surviving spouse of the person who has been granted the exemption provided for57
in subsection (b) of this section shall continue to receive the exemption provided under58
subsection (b) of this section, so long as such surviving spouse continues to occupy the59
residence as a homestead.60
(d) A person shall not receive the homestead exemption granted by subsection (b) of this61
section unless such person or person's agent files an application with the governing62
authority of the City of Gainesville or the designee thereof giving such information relative63
to receiving such exemption as will enable the governing authority of the City of64
Gainesville or the designee thereof to make a determination regarding the initial and65
continuing eligibility of such person for such exemption or such person has already filed66
for and is receiving a homestead exemption and such existing application provides67
sufficient information to make such determination of eligibility. The governing authority68
of the City of Gainesville or the designee thereof shall provide application forms for this69
purpose.70
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(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1
71
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year72
to year so long as the owner occupies the residence as a homestead. After a person has73
filed the proper application as provided in subsection (d) of this section, it shall not be74
necessary to make application thereafter for any year and the exemption shall continue to75
be allowed to such person. It shall be the duty of any person granted the homestead76
exemption under subsection (b) of this section to notify the governing authority of the City77
of Gainesville or the designee thereof in the event that such person for any reason becomes78
ineligible for that exemption.79
(f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect80
state or county ad valorem taxes, county school district ad valorem taxes for educational81
purposes, or municipal ad valorem taxes for municipal purposes.82
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead83
exemption granted by subsection (b) of this section shall be in addition to and not in lieu84
of any other homestead exemption applicable to ad valorem taxes.85
(3) The homestead exemption granted by subsection (b) of this section shall be in lieu86
of and not in addition to any other base year value or adjusted base year value homestead87
exemption provided by local Act which is applicable to City of Gainesville independent88
school district ad valorem taxes for educational purposes. 89
(g) The exemption granted by this Act shall be applicable to all taxable years beginning90
on or after January 1, 2025.91
SECTION 2.92
In accordance with the requirements of Article VII, Section II of the Constitution of the State93
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority94
vote in both the Senate and the House of Representatives.95
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SECTION 3.
96
(a) The election superintendent of the City of Gainesville shall call and conduct an election97
as provided in this section for the purpose of submitting this Act to the electors of the City98
of Gainesville independent school district for approval or rejection. The municipal election99
superintendent shall conduct such election on the Tuesday after the first Monday in100
November, 2024, and shall issue the call and conduct such election as provided by general101
law. The municipal election superintendent shall cause the date and purpose of the election102
to be published once a week for two weeks immediately preceding the date thereof in the103
official organ of Hall County. The ballot shall have written or printed thereon the words:104
"( ) YES105
106
( ) NO107
108
109
110
Shall the Act be approved which provides a homestead exemption from City
of Gainesville independent school district ad valorem taxes for educational
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
111
desiring to vote for rejection of the Act shall vote "No." 112
(b) If more than one-half of the votes cast on such question are for approval of the Act,113
Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act114
is not so approved or if the election is not conducted as provided in this section, Section 1115
of this Act shall not become effective and this Act shall be automatically repealed on the116
first day of July immediately following that election date. 117
(c) The expense of such election shall be borne by the City of Gainesville. It shall be the118
municipal election superintendent's duty to certify the result thereof to the Secretary of119
State.120
(d) The provisions of this section shall be mandatory upon the municipal election121
superintendent and are not intended as directory. If the municipal election superintendent122
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fails or refuses to comply with this section, any elector of the City of Gainesville
123
independent school district may apply for a writ of mandamus to compel the election124
superintendent to perform his or her duties under this section. If the court finds that the125
municipal election superintendent has not complied with this section, the court shall126
fashion appropriate relief requiring the municipal election superintendent to call and127
conduct such election on the date required by this section or on the next date authorized for128
special elections provided for in Code Section 21-2-540 of the O.C.G.A.129
SECTION 4.130
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon131
its approval by the Governor or upon its becoming law without such approval.132
SECTION 5.133
All laws and parts of laws in conflict with this Act are repealed.134
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