Georgia 2023-2024 Regular Session

Georgia House Bill HB754 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	23 LC 43 2781~~/AP~~
	1	+	23 LC 43 2781
2	2		H. B. 754
3	3		- 1 -
4		-	House Bill 754 ~~(AS PASSED HOUSE AND SENATE)~~
	4	+	House Bill 754
5	5		By: Representatives Carpenter of the 4
6	6		th
7	7		, Tarvin of the 2
8	8		nd
9	9		, and Ridley of the 6
10	10		th
11	11
12	12		A BILL TO BE ENTITLED
13	13		AN ACT
14	14		To provide a homestead exemption from Whitfield County ad valorem taxes for county
15	15		1
16	16		purposes in the amount of $250,000.00 of the appraised value of the homestead for residents2
17	17		of that county who are 70 years of age or older; to provide for definitions; to specify the3
18	18		terms and conditions of the exemption and the procedures relating thereto; to provide for4
19	19		applicability; to provide for compliance with constitutional requirements; to provide for a5
20	20		referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6
21	21		remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.7
22	22		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
23	23		SECTION 1.9
24	24		(a) As used in this Act, the term:10
25	25		(1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county11
26	26		purposes levied by, for, or on behalf of Whitfield County, except for any ad valorem12
27	27		taxes to pay interest on and to retire county bonded indebtedness.13
28	28		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14
29		-	the O.C.G.A., as amended.15 23 LC 43 2781~~/AP~~
	29	+	the O.C.G.A., as amended.15 23 LC 43 2781
30	30		H. B. 754
31	31		- 2 -
32	32		(b) Each resident of Whitfield County who is 70 years of age or older on or before January
33	33		16
34	34		1 of the year in which application for the exemption under this Act is made is granted an17
35	35		exemption on that person's homestead from Whitfield County ad valorem taxes for county18
36	36		purposes in the amount of $250,000.00 of the appraised value of that homestead.19
37	37		(c) A person shall not receive the homestead exemption granted by subsection (b) of this20
38	38		section unless such person or person's agent files an application with the tax commissioner21
39	39		of Whitfield County giving such person's age and such additional information relative to22
40	40		receiving such exemption as will enable the tax commissioner of Whitfield County to make23
41	41		a determination regarding the initial and continuing eligibility of such person for such24
42	42		exemption. The tax commissioner of Whitfield County shall provide application forms for25
43	43		this purpose.26
44	44		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27
45	45		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28
46	46		as long as the person granted the homestead exemption under subsection (b) of this section29
47	47		occupies the residence as a homestead. After a person has filed the proper application as30
48	48		provided in subsection (c) of this section, it shall not be necessary to make application31
49	49		thereafter for any year, and the exemption shall continue to be allowed to such person. It32
50	50		shall be the duty of any person granted the homestead exemption under subsection (b) of this33
51	51		section to notify the tax commissioner of Whitfield County in the event that such person for34
52	52		any reason becomes ineligible for such exemption.35
53	53		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any36
54	54		state ad valorem taxes, county or independent school district ad valorem taxes for educational37
55	55		purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption38
56	56		granted by subsection (b) of this section shall be in lieu of and not in addition to any other39
57	57		homestead exemption applicable to Whitfield County ad valorem taxes for county purposes.40
58	58		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years41
59		-	beginning on or after January 1, 2024.42 23 LC 43 2781~~/AP~~
	59	+	beginning on or after January 1, 2024.42 23 LC 43 2781
60	60		H. B. 754
61	61		- 3 -
62	62		SECTION 2.
63	63		43
64	64		In accordance with the requirements of Article VII, Section II of the Constitution of the State44
65	65		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority45
66	66		vote in both the Senate and the House of Representatives.46
67	67		SECTION 3.47
68	68		The election superintendent of Whitfield County shall call and conduct an election as48
69	69		provided in this section for the purpose of submitting this Act to the electors of Whitfield49
70	70		County for approval or rejection. The election superintendent shall conduct that election on50
71	71		November 14, 2023, and shall issue the call and conduct that election as provided by general51
72	72		law. The election superintendent shall cause the date and purpose of the election to be52
73	73		published once a week for two weeks immediately preceding the date thereof in the official53
74	74		organ of Whitfield County. The ballot shall have written or printed thereon the words:54
75	75		"( ) YES55
76	76		56
77	77		( ) NO57
78	78		58
79	79		Shall the Act be approved which provides a homestead exemption from
80	80		Whitfield County ad valorem taxes for county purposes in the amount of
81	81		$250,000.00 of the appraised value of the homestead for residents of that
82	82		county who are 70 years of age or older?"
83	83		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
84	84		59
85	85		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on60
86	86		such question are for approval of the Act, Section 1 of this Act shall become of full force and61
87	87		effect on January 1, 2024. If the Act is not so approved or if the election is not conducted62
88	88		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall63
89	89		be automatically repealed on the first day of January immediately following that election64
90	90		date. The expense of such election shall be borne by Whitfield County. It shall be the65
91	91		election superintendent's duty to certify the result thereof to the Secretary of State. The66
92	92		provisions of this section shall be mandatory upon the election superintendent and are not67
93		-	intended as directory. If the election superintendent fails or refuses to comply with this68 23 LC 43 2781~~/AP~~
	93	+	intended as directory. If the election superintendent fails or refuses to comply with this68 23 LC 43 2781
94	94		H. B. 754
95	95		- 4 -
96	96		section, any elector of Whitfield County may apply for a writ of mandamus to compel the
97	97		69
98	98		election superintendent to perform his or her duties under this section. If the court finds that70
99	99		the election superintendent has not complied with this section, the court shall fashion71
100	100		appropriate relief requiring the election superintendent to call and conduct such election on72
101	101		the date required by this section or on the next date authorized for special elections provided73
102	102		for in Code Section 21-2-540 of the O.C.G.A. 74
103	103		SECTION 4.75
104	104		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon76
105	105		its approval by the Governor or upon its becoming law without such approval.77
106	106		SECTION 5.78
107	107		All laws and parts of laws in conflict with this Act are repealed.79