23 LC 46 0582/AP
H. B. 671
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House Bill 671 (AS PASSED HOUSE AND SENATE)
By: Representatives Reeves of the 99
th
, Hong of the 103
rd
, and Clark of the 100
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from all City of Sugar Hill ad valorem
1
taxes for any city purposes in the amount of $2,000.00 of the assessed value of the homestead2
for residents of said city who are 65 years of age or over, approved March 25, 1994 (Ga. L.3
1994, p. 4194), so as to increase the exemption from $2,000.00 to $10,000.00; to provide for4
applicability; to provide for compliance with constitutional requirements; to provide for a5
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6
remedies regarding failure to comply; to provide for related matters; to repeal conflicting7
laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act providing a homestead exemption from all City of Sugar Hill ad valorem taxes for11
any city purposes in the amount of $2,000.00 of the assessed value of the homestead for12
residents of said city who are 65 years of age or over, approved March 25, 1994 (Ga. L.13
1994, p. 4194), is amended by revising Section 1 as follows:14 23 LC 46 0582/AP
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"SECTION 1.
15
Each resident of the City of Sugar Hill who is 65 years of age or over on or before January 116
of the year in which application for exemption under this section is made is granted an17
exemption on that person's homestead from all City of Sugar Hill ad valorem taxes for any18
city purposes, including but not limited to taxes to retire bonded indebtedness, in the amount19
of $10,000.00 of the assessed value of that resident's homestead, as defined and qualified in20
Code Section 48-5-40 of the O.C.G.A., except that land which is included in that homestead21
and which exceeds one acre shall not have the value thereof exempt under this Act. The22
value of the homestead in excess of the amount exempted by this section shall remain subject23
to taxation."24
SECTION 2.25
In accordance with the requirements of Article VII, Section II of the Constitution of the State26
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority27
vote in both the Senate and the House of Representatives.28
SECTION 3.29
The municipal election superintendent of the City of Sugar Hill shall call and conduct an30
election as provided in this section for the purpose of submitting this Act to the electors of31
the City of Sugar Hill for approval or rejection. The municipal election superintendent shall32
conduct that election in conjunction with the November, 2023, municipal general election33
and shall issue the call and conduct that election as provided by general law. The municipal34
election superintendent shall cause the date and purpose of the election to be published once35
a week for two weeks immediately preceding the date thereof in the official organ of36
Gwinnett County. The ballot shall have written or printed thereon the words:37 23 LC 46 0582/AP
H. B. 671
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"( ) YES
38
( ) NO39
40
41
42
Shall the Act be approved which increases the homestead exemption from
City of Sugar Hill ad valorem taxes for municipal purposes to the amount
of $10,000.00 of the assessed value of the homestead for residents of the
City of Sugar Hill who are 65 years of age or older, excluding land in excess
of one acre?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
43
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on44
such question are for approval of the Act, Section 1 of this Act shall become of full force and45
effect on January 1, 2024. If the Act is not so approved or if the election is not conducted46
as provided in this section, Section 1 of this Act shall not become effective and this Act shall47
be automatically repealed on the first day of July immediately following that election date.48
The expense of such election shall be borne by the City of Sugar Hill. It shall be the49
municipal election superintendent's duty to certify the result thereof to the Secretary of State.50
The provisions of this section shall be mandatory upon the municipal election superintendent51
and are not intended as directory. If the municipal election superintendent fails or refuses52
to comply with this section, any elector of the City of Sugar Hill may apply for a writ of53
mandamus to compel the municipal election superintendent to perform his or her duties54
under this section. If the court finds that the municipal election superintendent has not55
complied with this section, the court shall fashion appropriate relief requiring the municipal56
election superintendent to call and conduct such election on the date required by this section57
or on the next date authorized for special elections provided for in Code Section 21-2-54058
of the O.C.G.A.59
SECTION 4.60
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon61
its approval by the Governor or upon its becoming law without such approval.62 23 LC 46 0582/AP
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SECTION 5.
63
All laws and parts of laws in conflict with this Act are repealed.64