23 LC 43 2793/AP
H. B. 753
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House Bill 753 (AS PASSED HOUSE AND SENATE)
By: Representatives Carpenter of the 4
th
, Tarvin of the 2
nd
, and Ridley of the 6
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from Whitfield County School District
1
ad valorem taxes for educational purposes in the amount of $150,000.00 of the assessed2
value of the homestead for certain residents of that school district who are 70 years of age3
or over, approved June 3, 2003 (Ga. L. 2003, p. 4538), so as to revise the exemption amount;4
to specify the terms and conditions of the exemption; to provide for applicability; to provide5
for compliance with constitutional requirements; to provide for a referendum, effective dates,6
automatic repeal, mandatory execution of election, and judicial remedies regarding failure7
to comply; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act providing a homestead exemption from Whitfield County School District ad valorem11
taxes for educational purposes in the amount of $150,000.00 of the assessed value of the12
homestead for certain residents of that school district who are 70 years of age or over,13
approved June 3, 2003 (Ga. L. 2003, p. 4538), is amended by revising subsection (a) of14
Section 2 as follows:15 23 LC 43 2793/AP
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"(a) For taxable years beginning on or after January 1, 2024, each resident of the Whitfield
16
County School District who is a senior citizen is granted an exemption on that person's17
homestead from all Whitfield County School District ad valorem taxes for educational18
purposes in the amount of $250,000.00 of the appraised value of that homestead. The value19
of that property in excess of such exempted amount shall remain subject to taxation."20
SECTION 2.21
Said Act is further amended by revising Section 6 as follows:22
"SECTION 6.23
The exemption granted by this Act shall apply to taxable years beginning on or after24
January 1, 2024."25
SECTION 3.26
In accordance with the requirements of Article VII, Section II of the Constitution of the State27
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority28
vote in both the Senate and the House of Representatives.29
SECTION 4.30
The election superintendent of Whitfield County shall call and conduct an election as31
provided in this section for the purpose of submitting this Act to the electors of the Whitfield32
County School District for approval or rejection. The election superintendent shall conduct33
that election on November 14, 2023, and shall issue the call and conduct that election as34
provided by general law. The election superintendent shall cause the date and purpose of the35
election to be published once a week for two weeks immediately preceding the date thereof36
in the official organ of Whitfield County. The ballot shall have written or printed thereon37
the words:38 23 LC 43 2793/AP
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"( ) YES
39
40
( ) NO41
42
43
Shall the Act be approved which revises the homestead exemption from
Whitfield County School District ad valorem taxes for educational purposes
from $150,000.00 of the assessed value to $250,000.00 of the appraised
value of the homestead for residents of that school district who are 70 years
of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
44
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on45
such question are for approval of the Act, Section 1 of this Act shall become of full force and46
effect on January 1, 2024. If this Act is not so approved or if the election is not conducted47
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall48
be automatically repealed on the first day of January immediately following that election49
date. The expense of such election shall be borne by the Whitfield County School District.50
It shall be the election superintendent's duty to certify the result thereof to the Secretary of51
State. The provisions of this section shall be mandatory upon the election superintendent and52
are not intended as directory. If the election superintendent fails or refuses to comply with53
this section, any elector of the Whitfield County School District may apply for a writ of54
mandamus to compel the election superintendent to perform his or her duties under this55
section. If the court finds that the election superintendent has not complied with this section,56
the court shall fashion appropriate relief requiring the election superintendent to call and57
conduct such election on the date required by this section or on the next date authorized for58
special elections provided for in Code Section 21-2-540 of the O.C.G.A. 59
SECTION 5.60
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon61
its approval by the Governor or upon its becoming law without such approval.62 23 LC 43 2793/AP
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SECTION 6.
63
All laws and parts of laws in conflict with this Act are repealed.64