23 LC 43 2781/AP
H. B. 754
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House Bill 754 (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 provide a homestead exemption from Whitfield County ad valorem taxes for county
1
purposes in the amount of $250,000.00 of the appraised value of the homestead for residents2
of that county who are 70 years of age or older; to provide for definitions; to specify the3
terms and conditions of the exemption and the procedures relating thereto; to provide for4
applicability; to provide for compliance with constitutional requirements; to provide for a5
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6
remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
(a) As used in this Act, the term:10
(1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county11
purposes levied by, for, or on behalf of Whitfield County, except for any ad valorem12
taxes to pay interest on and to retire county bonded indebtedness.13
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14
the O.C.G.A., as amended.15 23 LC 43 2781/AP
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(b) Each resident of Whitfield County who is 70 years of age or older on or before January
16
1 of the year in which application for the exemption under this Act is made is granted an17
exemption on that person's homestead from Whitfield County ad valorem taxes for county18
purposes in the amount of $250,000.00 of the appraised value of that homestead.19
(c) A person shall not receive the homestead exemption granted by subsection (b) of this20
section unless such person or person's agent files an application with the tax commissioner21
of Whitfield County giving such person's age and such additional information relative to22
receiving such exemption as will enable the tax commissioner of Whitfield County to make23
a determination regarding the initial and continuing eligibility of such person for such24
exemption. The tax commissioner of Whitfield County shall provide application forms for25
this purpose.26
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28
as long as the person granted the homestead exemption under subsection (b) of this section29
occupies the residence as a homestead. After a person has filed the proper application as30
provided in subsection (c) of this section, it shall not be necessary to make application31
thereafter for any year, and the exemption shall continue to be allowed to such person. It32
shall be the duty of any person granted the homestead exemption under subsection (b) of this33
section to notify the tax commissioner of Whitfield County in the event that such person for34
any reason becomes ineligible for such exemption.35
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any36
state ad valorem taxes, county or independent school district ad valorem taxes for educational37
purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption38
granted by subsection (b) of this section shall be in lieu of and not in addition to any other39
homestead exemption applicable to Whitfield County ad valorem taxes for county purposes.40
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years41
beginning on or after January 1, 2024.42 23 LC 43 2781/AP
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SECTION 2.
43
In accordance with the requirements of Article VII, Section II of the Constitution of the State44
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority45
vote in both the Senate and the House of Representatives.46
SECTION 3.47
The election superintendent of Whitfield County shall call and conduct an election as48
provided in this section for the purpose of submitting this Act to the electors of Whitfield49
County for approval or rejection. The election superintendent shall conduct that election on50
November 14, 2023, and shall issue the call and conduct that election as provided by general51
law. The election superintendent shall cause the date and purpose of the election to be52
published once a week for two weeks immediately preceding the date thereof in the official53
organ of Whitfield County. The ballot shall have written or printed thereon the words:54
"( ) YES55
56
( ) NO57
58
Shall the Act be approved which provides a homestead exemption from
Whitfield County ad valorem taxes for county purposes in the amount of
$250,000.00 of the appraised value of the homestead for residents of that
county 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
59
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on60
such question are for approval of the Act, Section 1 of this Act shall become of full force and61
effect on January 1, 2024. If the Act is not so approved or if the election is not conducted62
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall63
be automatically repealed on the first day of January immediately following that election64
date. The expense of such election shall be borne by Whitfield County. It shall be the65
election superintendent's duty to certify the result thereof to the Secretary of State. The66
provisions of this section shall be mandatory upon the election superintendent and are not67
intended as directory. If the election superintendent fails or refuses to comply with this68 23 LC 43 2781/AP
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section, any elector of Whitfield County may apply for a writ of mandamus to compel the
69
election superintendent to perform his or her duties under this section. If the court finds that70
the election superintendent has not complied with this section, the court shall fashion71
appropriate relief requiring the election superintendent to call and conduct such election on72
the date required by this section or on the next date authorized for special elections provided73
for in Code Section 21-2-540 of the O.C.G.A. 74
SECTION 4.75
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon76
its approval by the Governor or upon its becoming law without such approval.77
SECTION 5.78
All laws and parts of laws in conflict with this Act are repealed.79