Georgia 2023-2024 Regular Session

Georgia House Bill HB752 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	23 LC 47 2260~~/AP~~
	1	+	23 LC 47 2260
2	2		H. B. 752
3	3		- 1 -
4		-	House Bill 752 ~~(AS PASSED HOUSE AND SENATE)~~
	4	+	House Bill 752
5	5		By: Representatives Wiedower of the 121
6	6		st
7	7		and Gaines of the 120
8	8		th
9	9
10	10		A BILL TO BE ENTITLED
11	11		AN ACT
12	12		To amend an Act to provide a homestead exemption from Oconee County ad valorem taxes
13	13		1
14	14		for the full value of the homestead for residents of that county who are 65 years of age or2
15	15		over and whose gross household income exceeds $40,000.00, approved May 4, 20063
16	16		(Ga. L. 2006, p. 4132), so as to repeal such exemption; to provide for compliance with4
17	17		constitutional requirements; to provide for a referendum, effective dates, automatic repeal,5
18	18		mandatory execution of election, and judicial remedies regarding failure to comply; to repeal6
19	19		conflicting laws; and for other purposes.7
20	20		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
21	21		SECTION 1.9
22	22		An Act to provide a homestead exemption from Oconee County ad valorem taxes for the full10
23	23		value of the homestead for residents of that county who are 65 years of age or over and11
24	24		whose gross household incomes exceeds $40,000.00, approved May 4, 2006 (Ga. L. 2006,12
25	25		p. 4132), is amended by revising subsection (g) of Section 1 as follows:13
26	26		"(g) The exemption granted by subsection (b) of this section shall apply to all taxable years14
27	27		ending on or before December 31, 2024. As of January 1, 2025, this Act shall be repealed15
28		-	and the exemption provided for shall terminate."16 23 LC 47 2260~~/AP~~
	28	+	and the exemption provided for shall terminate."16 23 LC 47 2260
29	29		H. B. 752
30	30		- 2 -
31	31		SECTION 2.
32	32		17
33	33		In accordance with the requirements of Article VII, Section II of the Constitution of the State18
34	34		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority19
35	35		vote in both the Senate and the House of Representatives.20
36	36		SECTION 3.21
37	37		The election superintendent of Oconee County shall call and conduct an election as provided22
38	38		in this section for the purpose of submitting this Act to the electors of Oconee County for23
39	39		approval or rejection. The election superintendent shall conduct that election on the date of24
40	40		the general primary in 2024 and shall issue the call and conduct such election as provided by25
41	41		general law. The election superintendent shall cause the date and purpose of the election to26
42	42		be published once a week for two weeks immediately preceding the date thereof in the27
43	43		official organ of Oconee County. The ballot shall have written or printed thereon the words:28
44	44		"( ) YES29
45	45		( ) NO30
46	46		31
47	47		32
48	48		33
49	49		Shall the Act be approved to repeal the homestead exemption from Oconee
50	50		County ad valorem taxes for the full value of the homestead for residents of
51	51		that county who are 65 years of age or over and whose gross household
52	52		incomes exceed $40,000.00, provided that all of the other homestead
53	53		exemption questions on this ballot are approved?"
54	54		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
55	55		34
56	56		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on35
57	57		such question are for approval of the Act, and if more than one-half of the votes cast on each36
58	58		of the questions regarding the following Acts are for approval of such Acts:37
59	59		(1) An Act to provide a $3,000.00 exemption from Oconee County school district ad38
60	60		valorem taxes for educational purposes, with an automatic increase of such exemption39
61		-	to $8,000.00 on January 1, 2035;40 23 LC 47 2260~~/AP~~
	61	+	to $8,000.00 on January 1, 2035;40 23 LC 47 2260
62	62		H. B. 752
63	63		- 3 -
64	64		(2) An Act to provide a $3,000.00 exemption from Oconee County ad valorem taxes for
65	65		41
66	66		county purposes, with an automatic increase of such exemption to $8,000.00 on42
67	67		January 1, 2035; 43
68	68		(3) An Act to repeal the homestead exemption granted from Oconee County school44
69	69		district ad valorem taxes for educational purposes to certain residents of that school45
70	70		district, approved March 27, 1998 (Ga. L. 1998, p. 3568);46
71	71		(4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes47
72	72		for county purposes for certain residents of that county who are 65 years of age or over,48
73	73		approved March 27, 1998 (Ga. L. 1998, p. 3576);49
74	74		(5) An Act to close to new applications the homestead exemption granted from Oconee50
75	75		County ad valorem taxes to certain residents of that county, approved May 4, 2006 (Ga.51
76	76		L. 2006, p. 4127);52
77	77		(6) An Act granting a homestead exemption from Oconee County ad valorem taxes for53
78	78		county purposes in an amount equal to the amount by which the current year assessed54
79	79		value of the homestead exceeds the base year assessed value of such homestead for55
80	80		residents of that county who are 65 years of age or over;56
81	81		(7) An Act granting a homestead exemption from Oconee County school district ad57
82	82		valorem taxes for educational purposes in an amount equal to the amount by which the58
83	83		current year assessed value of the homestead exceeds the base year assessed value of such59
84	84		homestead for residents of that county who are 65 years of age or over;60
85	85		(8) An Act granting a homestead exemption from Oconee County ad valorem taxes for61
86	86		county purposes in the amount of $10,000.00 for residents of that county who are 7562
87	87		years of age or older; and 63
88	88		(9) An Act granting a homestead exemption from Oconee County school district ad64
89	89		valorem taxes for educational purposes in the amount of $10,000.00 for residents of that65
90		-	county who are 75 years of age or older,66 23 LC 47 2260~~/AP~~
	90	+	county who are 75 years of age or older,66 23 LC 47 2260
91	91		H. B. 752
92	92		- 4 -
93	93		Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act or
94	94		67
95	95		any one of the Acts provided for in paragraphs (1) through (9) of this section are not so68
96	96		approved or if the election on the Act or any of the Acts provided for in paragraphs (1)69
97	97		through (9) of this section is not conducted as provided in this section, Section 1 of this Act70
98	98		shall not become effective, and this Act shall be automatically repealed on the first day of71
99	99		January immediately following that election date. The expense of such election shall be72
100	100		borne by Oconee County. It shall be the election superintendent's duty to certify the result73
101	101		thereof to the Secretary of State. The provisions of this section shall be mandatory upon the74
102	102		election superintendent and are not intended as directory. If the election superintendent fails75
103	103		or refuses to comply with this section, any elector of Oconee County may apply for a writ76
104	104		of mandamus to compel the election superintendent to perform his or her duties under this77
105	105		section. If the court finds that the election superintendent has not complied with this section,78
106	106		the court shall fashion appropriate relief requiring the election superintendent to call and79
107	107		conduct such election on the date required by this section or on the next date authorized for80
108	108		special elections provided for in Code Section 21-2-540 of the O.C.G.A.81
109	109		SECTION 4.82
110	110		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83
111	111		its approval by the Governor or upon its becoming law without such approval, provided that:84
112	112		(1) An Act to provide a $3,000.00 exemption from Oconee County school district ad85
113	113		valorem taxes for educational purposes, with an automatic increase of such exemption86
114	114		to $8,000.00 on January 1, 2035;87
115	115		(2) An Act to provide a $3,000.00 exemption from Oconee County ad valorem taxes for88
116	116		county purposes, with an automatic increase of such exemption to $8,000.00 on89
117		-	January 1, 2035; 90 23 LC 47 2260~~/AP~~
	117	+	January 1, 2035; 90 23 LC 47 2260
118	118		H. B. 752
119	119		- 5 -
120	120		(3) An Act to repeal the homestead exemption granted from Oconee County school
121	121		91
122	122		district ad valorem taxes for educational purposes to certain residents of that school92
123	123		district, approved March 27, 1998 (Ga. L. 1998, p. 3568);93
124	124		(4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes94
125	125		for county purposes for certain residents of that county who are 65 years of age or over,95
126	126		approved March 27, 1998 (Ga. L. 1998, p. 3576);96
127	127		(5) An Act to close to new applications the homestead exemption granted from Oconee97
128	128		County ad valorem taxes to certain residents of that county, approved May 4, 2006 (Ga.98
129	129		L. 2006, p. 4127);99
130	130		(6) An Act granting a homestead exemption from Oconee County ad valorem taxes for100
131	131		county purposes in an amount equal to the amount by which the current year assessed101
132	132		value of the homestead exceeds the base year assessed value of such homestead for102
133	133		residents of that county who are 65 years of age or over;103
134	134		(7) An Act granting a homestead exemption from Oconee County school district ad104
135	135		valorem taxes for educational purposes in an amount equal to the amount by which the105
136	136		current year assessed value of the homestead exceeds the base year assessed value of such106
137	137		homestead for residents of that county who are 65 years of age or over;107
138	138		(8) An Act granting a homestead exemption from Oconee County ad valorem taxes for108
139	139		county purposes in the amount of $10,000.00 for residents of that county who are 75109
140	140		years of age or older; and 110
141	141		(9) An Act granting a homestead exemption from Oconee County school district ad111
142	142		valorem taxes for educational purposes in the amount of $10,000.00 for residents of that112
143	143		county who are 75 years of age or older 113
144	144		are enacted in the 2023 regular session of the General Assembly. If each such Act is not so114
145	145		enacted, this Act shall not become effective and shall be automatically repealed on115
146		-	January 1, 2024.116 23 LC 47 2260~~/AP~~
	146	+	January 1, 2024.116 23 LC 47 2260
147	147		H. B. 752
148	148		- 6 -
149	149		SECTION 5.
150	150		117
151	151		All laws and parts of laws in conflict with this Act are repealed.118