23 LC 47 2298/AP
H. B. 748
- 1 -
House Bill 748 (AS PASSED HOUSE AND SENATE)
By: Representatives Reeves of the 99
th
, Efstration of the 104
th
, Clark of the 108
th
, McClain
of the 109
th
, Mughal of the 105
th
, and others
A BILL TO BE ENTITLED
AN ACT
To provide an additional homestead exemption from Gwinnett County school district ad
1
valorem taxes for educational purposes in the amount of $2,000.00 of the assessed value of2
the homestead for residents of that school district who are certain public service employees;3
to provide for definitions; to specify the terms and conditions of the exemption and the4
procedures relating thereto; to provide for applicability; to provide for compliance with5
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6
mandatory execution of election, and judicial remedies regarding failure to comply; to repeal7
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 Gwinnett County school district,13
except for any ad valorem taxes to pay interest on and to retire county school district14
bonded indebtedness.15 23 LC 47 2298/AP
H. B. 748
- 2 -
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
16
the O.C.G.A., as amended.17
(3) "Public service employee" means a person who is, on or before January 1 of the year18
in which application for the exemption under subsection (b) of this section is made, a:19
(A) Firefighter, paramedic, certified peace officer, or other law enforcement officer20
employed by the government of the United States or any department, agency, authority,21
or bureau thereof or by the State of Georgia or any county, municipality, special22
district, county or independent school system, or other political subdivision thereof;23
(B) Teacher, paraprofessional, or administrator employed by the Gwinnett County24
School District or Buford City School District;25
(C) Person employed by or holding staff privileges at a hospital located within26
Gwinnett County; or27
(D) Member of the armed forces of the United States, including any reserve or28
National Guard components and the United States Coast Guard.29
(b) Each resident of the Gwinnett County school district who is a public service employee30
is granted an additional exemption on that person's homestead from Gwinnett County school31
district ad valorem taxes for educational purposes in the amount of $2,000.00 of the assessed32
value of that homestead. The value of that property in excess of such exempted amount shall33
remain subject to taxation.34
(c) A person shall not receive the homestead exemption granted by subsection (b) of this35
section unless such person or person's agent files an application with the tax commissioner36
of Gwinnett County, giving the person's age and such additional information relative to37
receiving such exemption as will enable the tax commissioner or the board of tax assessors38
of Gwinnett County to make a determination regarding the initial and continuing eligibility39
of such person for such exemption. The tax commissioner or the board of tax assessors of40
Gwinnett County shall provide application forms for this purpose.41 23 LC 47 2298/AP
H. B. 748
- 3 -
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
42
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year43
as long as the person granted the homestead exemption under subsection (b) of this section44
occupies the residence as a homestead. After a person has filed the proper application as45
provided in subsection (c) of this section, it shall not be necessary to make application46
thereafter for any year, and the exemption shall continue to be allowed to such person. It47
shall be the duty of any person granted the homestead exemption under subsection (b) of this48
section to notify the tax commissioner of Gwinnett County in the event that such person for49
any reason becomes ineligible for such exemption.50
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any51
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem52
taxes for municipal purposes, or independent school district ad valorem taxes for educational53
purposes. The homestead exemption granted by subsection (b) of this section shall be in54
addition to and not in lieu of any other homestead exemption applicable to Gwinnett County55
school district ad valorem taxes for educational purposes.56
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years57
beginning on or after January 1, 2025.58
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
SECTION 3.63
The election superintendent of Gwinnett County shall call and conduct an election as64
provided in this section for the purpose of submitting this Act to the electors of the Gwinnett65
County school district for approval or rejection. The election superintendent shall conduct66 23 LC 47 2298/AP
H. B. 748
- 4 -
that election on the date of the general primary in 2024 and shall issue the call and conduct
67
that election as provided by general law. The election superintendent shall cause the date and68
purpose of the election to be published once a week for two weeks immediately preceding69
the date thereof in the official organ of Gwinnett County. The ballot shall have written or70
printed thereon the words:71
"( ) YES72
73
( ) NO74
75
76
Shall the Act be approved which provides an additional homestead
exemption from Gwinnett County school district ad valorem taxes for
educational purposes in the amount of $2,000.00 of the assessed value of the
homestead for residents of that school district who are public service
employees?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
77
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on78
such question are for approval of the Act, Section 1 of this Act shall become of full force and79
effect on January 1, 2025. If the Act is not so approved or if the election is not conducted80
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall81
be automatically repealed on the first day of January immediately following that election82
date. The expense of such election shall be borne by Gwinnett County. It shall be the83
election superintendent's duty to certify the result thereof to the Secretary of State. The84
provisions of this section shall be mandatory upon the election superintendent and are not85
intended as directory. If the election superintendent fails or refuses to comply with this86
section, any elector of the Gwinnett County school district may apply for a writ of mandamus87
to compel the election superintendent to perform his or her duties under this section. If the88
court finds that the election superintendent has not complied with this section, the court shall89
fashion appropriate relief requiring the election superintendent to call and conduct such90
election on the date required by this section or on the next date authorized for special91
elections provided for in Code Section 21-2-540 of the O.C.G.A. 92 23 LC 47 2298/AP
H. B. 748
- 5 -
SECTION 4.
93
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon94
its approval by the Governor or upon its becoming law without such approval.95
SECTION 5.96
All laws and parts of laws in conflict with this Act are repealed.97