23 LC 47 2430/AP
H. B. 729
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House Bill 729 (AS PASSED HOUSE AND SENATE)
By: Representatives Lupton of the 83
rd
, Roberts of the 52
nd
, and Oliver of the 82
nd
A BILL TO BE ENTITLED
AN ACT
To amend an Act to incorporate the City of Brookhaven in DeKalb County, approved
1
April 16, 2012 (Ga. L. 2012, p. 5527), as amended, particularly by an Act approved on May2
7, 2013 (Ga. L. 2013, p. 4439), so as so as to modify the amount of the base year homestead3
exemption; to provide for definitions; to provide for compliance with constitutional4
requirements; to provide for a referendum, effective dates, automatic repeal, mandatory5
execution of election, and judicial remedies regarding failure to comply; to repeal conflicting6
laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
An Act to incorporate the City of Brookhaven in DeKalb County, approved April 16, 201210
(Ga. L. 2012, p. 5527), as amended, particularly by an Act approved on May 7, 2013 (Ga.11
L. 2013, p. 4439), is amended by revising Section 5.08 as follows:12 23 LC 47 2430/AP
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"SECTION 5.08.
13
Homestead exemption; freeze.14
(a) As used in this section, the term:15
(1) 'Ad valorem taxes for municipal purposes' means all municipal ad valorem taxes for16
municipal purposes levied by, for, or on behalf of the City of Brookhaven, including, but17
not limited to, ad valorem taxes to pay interest on and to retire municipal bonded18
indebtedness.19
(2) 'Base year' means the taxable year immediately preceding the taxable year in which20
the exemption under this section is first granted to the most recent owner of such21
homestead.22
(3) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40 of23
the O.C.G.A., as amended, with the additional qualification that it shall include not more24
than five contiguous acres of homestead property.25
(b) Each resident of the City of Brookhaven is granted an exemption on that person's26
homestead from City of Brookhaven ad valorem taxes for municipal purposes in an amount27
equal to 75 percent of the amount by which the current year assessed value of that28
homestead exceeds the base year assessed value of that homestead. This exemption shall29
not apply to taxes assessed on improvements to the homestead or additional land that is30
added to the homestead after January 1 of the base year. If any real property is added to or31
removed from the homestead, the base year assessed value shall be adjusted to reflect such32
addition or removal, and the exemption shall be recalculated accordingly. The value of that33
property in excess of such exempted amount shall remain subject to taxation. 34
(c) A person shall not receive the homestead exemption granted by subsection (b) of this35
section unless the person or person's agent has previously filed or files an application with36
the governing authority of the City of Brookhaven, or the designee thereof, giving such37
information relative to receiving such exemption as will enable the governing authority of38 23 LC 47 2430/AP
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the City of Brookhaven, or the designee thereof, to make a determination regarding the
39
initial and continuing eligibility of such owner for such exemption. The governing40
authority of the City of Brookhaven, or the designee thereof, shall provide application41
forms for this purpose.42
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.143
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year to44
year so long as the owner occupies the residence as a homestead. After a person has filed45
the proper application as provided in subsection (c) of this section, it shall not be necessary46
to make application thereafter for any year, and the exemption shall continue to be allowed47
to such person. It shall be the duty of any person granted the homestead exemption under48
subsection (b) of this section to notify the governing authority of the City of Brookhaven,49
or the designee thereof, in the event that person for any reason becomes ineligible for that50
exemption.51
(e) The exemption granted by subsection (b) of this section shall not apply to or affect state52
ad valorem taxes, county ad valorem taxes for county purposes, or county or independent53
school district ad valorem taxes for educational purposes. The homestead exemption54
granted by subsection (b) of this section shall be in addition to and not in lieu of any other55
homestead exemption applicable to municipal ad valorem taxes for municipal purposes.56
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years57
beginning on or after January 1, 2024."58
SECTION 2.59
In accordance with the requirements of Article VII, Section II of the Constitution of the State60
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority61
vote in both the Senate and the House of Representatives.62 23 LC 47 2430/AP
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SECTION 3.
63
The municipal election superintendent of the City of Brookhaven shall call and conduct an64
election as provided in this section for the purpose of submitting this Act to the electors of65
the City of Brookhaven for approval or rejection. The municipal election superintendent66
shall conduct that election on the Tuesday after the first Monday in November, 2023, and67
shall issue the call and conduct that election as provided by general law. The municipal68
election superintendent shall cause the date and purpose of the election to be published once69
a week for two weeks immediately preceding the date thereof in the official organ of DeKalb70
County. The ballot shall have written or printed thereon the words:71
"( ) YES72
73
( ) NO74
Shall the Act be approved which modifies the City of Brookhaven floating
homestead exemption from ad valorem taxation to ensure the long-term
fiscal health of the city?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
75
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on76
such question are for approval of the Act, Section 1 of this Act shall become of full force and77
effect on January 1, 2024. If the Act is not so approved or if the election is not conducted78
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall79
be automatically repealed on the first day of July immediately following that election date.80
The expense of such election shall be borne by the City of Brookhaven. It shall be the81
municipal election superintendent's duty to certify the result thereof to the Secretary of State.82
The provisions of this section shall be mandatory upon the municipal election superintendent83
and are not intended as directory. If the municipal election superintendent fails or refuses84
to comply with this section, any elector of the City of Brookhaven may apply for a writ of85
mandamus to compel the municipal election superintendent to perform his or her duties86
under this section. If the court finds that the municipal election superintendent has not87
complied with this section, the court shall fashion appropriate relief requiring the municipal88
election superintendent to call and conduct such election on the date required by this section89 23 LC 47 2430/AP
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or on the next date authorized for special elections provided for in Code Section 21-2-540
90
of the O.C.G.A. 91
SECTION 4.92
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon93
its approval by the Governor or upon its becoming law without such approval.94
SECTION 5.95
All laws and parts of laws in conflict with this Act are repealed.96