23 LC 46 0560
H. B. 672
- 1 -
House Bill 672
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 city purposes in the amount of $2,000.00 of the assessed value of the homestead for2
residents of said city, excluding land in excess of one acre, approved April 4, 1991 (Ga. L.3
1991, p. 4675), so as to increase the exemption from $2,000.00 to $10,000.00; to provide for4
compliance with constitutional requirements; to provide for a referendum, effective dates,5
automatic repeal, mandatory execution of election, and judicial remedies regarding failure6
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
An Act providing a homestead exemption from all City of Sugar Hill ad valorem taxes for10
city purposes in the amount of $2,000.00 of the assessed value of the homestead for residents11
of said city, excluding land in excess of one acre, approved April 4, 1991 (Ga. L. 1991, p.12
4675), is amended by revising Section 1 as follows:13 23 LC 46 0560
H. B. 672
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"SECTION 1.
14
Each resident of the City of Sugar Hill is granted an exemption on that person's homestead15
from all City of Sugar Hill ad valorem taxes for any city purposes, including but not limited16
to taxes to retire bonded indebtedness, in the amount of $10,000.00 of the assessed value17
of that resident's homestead, as defined and qualified in Code Section 48-5-40 of the18
O.C.G.A., except that land which is included in that homestead and which exceeds one acre19
shall not have the value thereof exempt under this Act."20
SECTION 2.21
In accordance with the requirements of Article VII, Section II of the Constitution of the State22
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23
vote in both the Senate and the House of Representatives.24
SECTION 3.25
The municipal election superintendent of the City of Sugar Hill shall call and conduct an26
election as provided in this section for the purpose of submitting this Act to the electors of27
the City of Sugar Hill for approval or rejection. The municipal election superintendent shall28
conduct that election in conjunction with the November, 2023, municipal general election29
and shall issue the call and conduct that election as provided by general law. The municipal30
election superintendent shall cause the date and purpose of the election to be published once31
a week for two weeks immediately preceding the date thereof in the official organ of32
Gwinnett County. The ballot shall have written or printed thereon the words:33
"( ) YES34
( ) NO35
36
37
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, excluding land in excess of one acre?" 23 LC 46 0560
H. B. 672
- 3 -
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
38
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on39
such question are for approval of the Act, Section 1 of this Act shall become of full force and40
effect on January 1, 2024. If the Act is not so approved or if the election is not conducted41
as provided in this section, Section 1 of this Act shall not become effective and this Act shall42
be automatically repealed on the first day of July immediately following that election date.43
The expense of such election shall be borne by the City of Sugar Hill. It shall be the44
municipal election superintendent's duty to certify the result thereof to the Secretary of State.45
The provisions of this section shall be mandatory upon the municipal election superintendent46
and are not intended as directory. If the municipal election superintendent fails or refuses47
to comply with this section, any elector of the City of Sugar Hill may apply for a writ of48
mandamus to compel the municipal election superintendent to perform his or her duties49
under this section. If the court finds that the municipal election superintendent has not50
complied with this section, the court shall fashion appropriate relief requiring the municipal51
election superintendent to call and conduct such election on the date required by this section52
or on the next date authorized for special elections provided for in Code Section 21-2-54053
of the O.C.G.A.54
SECTION 4.55
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon56
its approval by the Governor or upon its becoming law without such approval.57
SECTION 5. 58
All laws and parts of laws in conflict with this Act are repealed.59