23 LC 47 2260/AP
H. B. 752
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House Bill 752 (AS PASSED HOUSE AND SENATE)
By: Representatives Wiedower of the 121
st
and Gaines of the 120
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption from Oconee County ad valorem taxes
1
for the full value of the homestead for residents of that county who are 65 years of age or2
over and whose gross household income exceeds $40,000.00, approved May 4, 20063
(Ga. L. 2006, p. 4132), so as to repeal such exemption; to provide for compliance with4
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,5
mandatory execution of election, and judicial remedies regarding failure to comply; to repeal6
conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
An Act to provide a homestead exemption from Oconee County ad valorem taxes for the full10
value of the homestead for residents of that county who are 65 years of age or over and11
whose gross household incomes exceeds $40,000.00, approved May 4, 2006 (Ga. L. 2006,12
p. 4132), is amended by revising subsection (g) of Section 1 as follows:13
"(g) The exemption granted by subsection (b) of this section shall apply to all taxable years14
ending on or before December 31, 2024. As of January 1, 2025, this Act shall be repealed15
and the exemption provided for shall terminate."16 23 LC 47 2260/AP
H. B. 752
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SECTION 2.
17
In accordance with the requirements of Article VII, Section II of the Constitution of the State18
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority19
vote in both the Senate and the House of Representatives.20
SECTION 3.21
The election superintendent of Oconee County shall call and conduct an election as provided22
in this section for the purpose of submitting this Act to the electors of Oconee County for23
approval or rejection. The election superintendent shall conduct that election on the date of24
the general primary in 2024 and shall issue the call and conduct such election as provided by25
general law. The election superintendent shall cause the date and purpose of the election to26
be published once a week for two weeks immediately preceding the date thereof in the27
official organ of Oconee County. The ballot shall have written or printed thereon the words:28
"( ) YES29
( ) NO30
31
32
33
Shall the Act be approved to repeal the homestead exemption from Oconee
County ad valorem taxes for the full value of the homestead for residents of
that county who are 65 years of age or over and whose gross household
incomes exceed $40,000.00, provided that all of the other homestead
exemption questions on this ballot are approved?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
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to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on35
such question are for approval of the Act, and if more than one-half of the votes cast on each36
of the questions regarding the following Acts are for approval of such Acts:37
(1) An Act to provide a $3,000.00 exemption from Oconee County school district ad38
valorem taxes for educational purposes, with an automatic increase of such exemption39
to $8,000.00 on January 1, 2035;40 23 LC 47 2260/AP
H. B. 752
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(2) An Act to provide a $3,000.00 exemption from Oconee County ad valorem taxes for
41
county purposes, with an automatic increase of such exemption to $8,000.00 on42
January 1, 2035; 43
(3) An Act to repeal the homestead exemption granted from Oconee County school44
district ad valorem taxes for educational purposes to certain residents of that school45
district, approved March 27, 1998 (Ga. L. 1998, p. 3568);46
(4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes47
for county purposes for certain residents of that county who are 65 years of age or over,48
approved March 27, 1998 (Ga. L. 1998, p. 3576);49
(5) An Act to close to new applications the homestead exemption granted from Oconee50
County ad valorem taxes to certain residents of that county, approved May 4, 2006 (Ga.51
L. 2006, p. 4127);52
(6) An Act granting a homestead exemption from Oconee County ad valorem taxes for53
county purposes in an amount equal to the amount by which the current year assessed54
value of the homestead exceeds the base year assessed value of such homestead for55
residents of that county who are 65 years of age or over;56
(7) An Act granting a homestead exemption from Oconee County school district ad57
valorem taxes for educational purposes in an amount equal to the amount by which the58
current year assessed value of the homestead exceeds the base year assessed value of such59
homestead for residents of that county who are 65 years of age or over;60
(8) An Act granting a homestead exemption from Oconee County ad valorem taxes for61
county purposes in the amount of $10,000.00 for residents of that county who are 7562
years of age or older; and 63
(9) An Act granting a homestead exemption from Oconee County school district ad64
valorem taxes for educational purposes in the amount of $10,000.00 for residents of that65
county who are 75 years of age or older,66 23 LC 47 2260/AP
H. B. 752
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Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act or
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any one of the Acts provided for in paragraphs (1) through (9) of this section are not so68
approved or if the election on the Act or any of the Acts provided for in paragraphs (1)69
through (9) of this section is not conducted as provided in this section, Section 1 of this Act70
shall not become effective, and this Act shall be automatically repealed on the first day of71
January immediately following that election date. The expense of such election shall be72
borne by Oconee County. It shall be the election superintendent's duty to certify the result73
thereof to the Secretary of State. The provisions of this section shall be mandatory upon the74
election superintendent and are not intended as directory. If the election superintendent fails75
or refuses to comply with this section, any elector of Oconee County may apply for a writ76
of mandamus to compel the election superintendent to perform his or her duties under this77
section. If the court finds that the election superintendent has not complied with this section,78
the court shall fashion appropriate relief requiring the election superintendent to call and79
conduct such election on the date required by this section or on the next date authorized for80
special elections provided for in Code Section 21-2-540 of the O.C.G.A.81
SECTION 4.82
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83
its approval by the Governor or upon its becoming law without such approval, provided that:84
(1) An Act to provide a $3,000.00 exemption from Oconee County school district ad85
valorem taxes for educational purposes, with an automatic increase of such exemption86
to $8,000.00 on January 1, 2035;87
(2) An Act to provide a $3,000.00 exemption from Oconee County ad valorem taxes for88
county purposes, with an automatic increase of such exemption to $8,000.00 on89
January 1, 2035; 90 23 LC 47 2260/AP
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(3) An Act to repeal the homestead exemption granted from Oconee County school
91
district ad valorem taxes for educational purposes to certain residents of that school92
district, approved March 27, 1998 (Ga. L. 1998, p. 3568);93
(4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes94
for county purposes for certain residents of that county who are 65 years of age or over,95
approved March 27, 1998 (Ga. L. 1998, p. 3576);96
(5) An Act to close to new applications the homestead exemption granted from Oconee97
County ad valorem taxes to certain residents of that county, approved May 4, 2006 (Ga.98
L. 2006, p. 4127);99
(6) An Act granting a homestead exemption from Oconee County ad valorem taxes for100
county purposes in an amount equal to the amount by which the current year assessed101
value of the homestead exceeds the base year assessed value of such homestead for102
residents of that county who are 65 years of age or over;103
(7) An Act granting a homestead exemption from Oconee County school district ad104
valorem taxes for educational purposes in an amount equal to the amount by which the105
current year assessed value of the homestead exceeds the base year assessed value of such106
homestead for residents of that county who are 65 years of age or over;107
(8) An Act granting a homestead exemption from Oconee County ad valorem taxes for108
county purposes in the amount of $10,000.00 for residents of that county who are 75109
years of age or older; and 110
(9) An Act granting a homestead exemption from Oconee County school district ad111
valorem taxes for educational purposes in the amount of $10,000.00 for residents of that112
county who are 75 years of age or older 113
are enacted in the 2023 regular session of the General Assembly. If each such Act is not so114
enacted, this Act shall not become effective and shall be automatically repealed on115
January 1, 2024.116 23 LC 47 2260/AP
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SECTION 5.
117
All laws and parts of laws in conflict with this Act are repealed.118