Georgia 2023-2024 Regular Session

Georgia House Bill HB711 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	23 LC 47 2297~~/AP~~
	1	+	23 LC 47 2297
2	2		H. B. 711
3	3		- 1 -
4		-	House Bill 711 ~~(AS PASSED HOUSE AND SENATE)~~
	4	+	House Bill 711
5	5		By: Representatives Reeves of the 99
6	6		th
7	7		, Efstration of the 104
8	8		th
9	9		, Clark of the 108
10	10		th
11	11		, McClain
12	12		of the 109
13	13		th
14	14		, Mughal of the 105
15	15		th
16	16		, and others
17	17		A BILL TO BE ENTITLED
18	18		AN ACT
19	19		To amend an Act to provide a homestead exemption of $4,000.00 from all county school
20	20		1
21	21		district ad valorem taxation, except taxes levied to retire bonded indebtedness, which applies2
22	22		to the homestead of each resident of the Gwinnett County school district actually occupied3
23	23		by the owner as a residence and homestead, approved March 24, 1988 (Ga. L. 1988, p.4
24	24		4199), so as to increase said homestead exemption to $8,000.00; to provide for compliance5
25	25		with constitutional requirements; to provide for a referendum, effective dates, and automatic6
26	26		repeal; to provide for mandatory execution of election and judicial remedies regarding failure7
27	27		to comply; to repeal conflicting laws; and for other purposes.8
28	28		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
29	29		SECTION 1.10
30	30		An Act to provide a homestead exemption of $4,000.00 from all county school district ad11
31	31		valorem taxation, except taxes levied to retire bonded indebtedness, which applies to the12
32	32		homestead of each resident of the Gwinnett County school district actually occupied by the13
33	33		owner as a residence and homestead, approved March 24, 1988 (Ga. L. 1988, p. 4199), is14
34		-	amended by revising Section 2 as follows:15 23 LC 47 2297~~/AP~~
	34	+	amended by revising Section 2 as follows:15 23 LC 47 2297
35	35		H. B. 711
36	36		- 2 -
37	37		"SECTION 2.
38	38		16
39	39		The homestead of each resident of the Gwinnett County school district actually occupied17
40	40		by the owner as a residence and homestead, and only so long as actually occupied by the18
41	41		owner primarily as such, is exempted from Gwinnett County school district ad valorem19
42	42		taxation in the amount of $8,000.00 of the assessed value of the homestead for the tax year20
43	43		beginning January 1, 2025, and for all tax years thereafter."21
44	44		SECTION 2.22
45	45		In accordance with the requirements of Article VII, Section II of the Constitution of the State23
46	46		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority24
47	47		vote in both the Senate and the House of Representatives.25
48	48		SECTION 3.26
49	49		The election superintendent of Gwinnett County shall call and conduct an election as27
50	50		provided in this section for the purpose of submitting this Act to the electors of the Gwinnett28
51	51		County school district for approval or rejection. The election superintendent shall conduct29
52	52		that election on the date of the general primary in 2024 and shall issue the call and conduct30
53	53		such election as provided by general law. The election superintendent shall cause the date31
54	54		and purpose of the election to be published once a week for two weeks immediately32
55	55		preceding the date thereof in the official organ of Gwinnett County. The ballot shall have33
56	56		written or printed thereon the words:34
57	57		"( ) YES35
58	58		( ) NO36
59	59		37
60	60		38
61	61		39
62	62		Shall the Act be approved which increases the homestead exemption from
63	63		Gwinnett County school district ad valorem taxes for educational purposes
64	64		in the amount of $8,000.00 of the assessed value of the homestead for
65	65		residents of that school district, which represents a $4,000.00 increase in
66		-	such exemption?" 23 LC 47 2297~~/AP~~
	66	+	such exemption?" 23 LC 47 2297
67	67		H. B. 711
68	68		- 3 -
69	69		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
70	70		40
71	71		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on41
72	72		such question are for approval of the Act, Section 1 of this Act shall become of full force and42
73	73		effect on January 1, 2025. If the Act is not so approved or if the election is not conducted43
74	74		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall44
75	75		be automatically repealed on the first day of January immediately following that election45
76	76		date. The expense of such election shall be borne by Gwinnett County. It shall be the46
77	77		election superintendent's duty to certify the result thereof to the Secretary of State. The47
78	78		provisions of this section shall be mandatory upon the election superintendent and are not48
79	79		intended as directory. If the election superintendent fails or refuses to comply with this49
80	80		section, any elector of the Gwinnett County school district may apply for a writ of mandamus50
81	81		to compel the election superintendent to perform his or her duties under this section. If the51
82	82		court finds that the election superintendent has not complied with this section, the court shall52
83	83		fashion appropriate relief requiring the election superintendent to call and conduct such53
84	84		election on the date required by this section or on the next date authorized for special54
85	85		elections provided for in Code Section 21-2-540 of the O.C.G.A.55
86	86		SECTION 4.56
87	87		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon57
88	88		its approval by the Governor or upon its becoming law without such approval.58
89	89		SECTION 5.59
90	90		All laws and parts of laws in conflict with this Act are repealed.60