| 5 | 5 | | By: Representatives Carpenter of the 4 |
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| 6 | 6 | | th |
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| 7 | 7 | | , Tarvin of the 2 |
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| 8 | 8 | | nd |
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| 9 | 9 | | , and Ridley of the 6 |
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| 10 | 10 | | th |
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| 11 | 11 | | |
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| 12 | 12 | | A BILL TO BE ENTITLED |
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| 13 | 13 | | AN ACT |
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| 14 | 14 | | To amend an Act to provide for a homestead exemption from City of Dalton ad valorem |
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| 15 | 15 | | 1 |
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| 16 | 16 | | taxes for city purposes and a homestead exemption from City of Dalton Independent School2 |
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| 17 | 17 | | District ad valorem taxes for education purposes in the amount of $75,000.00 of the assessed3 |
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| 18 | 18 | | value of the homestead for each resident of the City of Dalton who is 65 years of age or over4 |
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| 19 | 19 | | and whose annual net income does not exceed $20,000.00, approved April 2, 1998 (Ga. L.5 |
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| 20 | 20 | | 1998, p. 4104), as amended, particularly by an Act approved April 19, 2000; so as to increase6 |
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| 21 | 21 | | the income cap; to increase the exemption from ad valorem taxes for municipal purposes; to7 |
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| 22 | 22 | | provide for applicability; to provide for compliance with constitutional requirements; to8 |
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| 23 | 23 | | provide for a referendum, effective dates, automatic repeal, mandatory execution of election,9 |
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| 24 | 24 | | and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other10 |
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| 25 | 25 | | purposes.11 |
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| 26 | 26 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12 |
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| 27 | 27 | | SECTION 1.13 |
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| 28 | 28 | | An Act to provide for a homestead exemption from City of Dalton ad valorem taxes for city14 |
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| 29 | 29 | | purposes and a homestead exemption from City of Dalton Independent School District ad15 |
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| 31 | 31 | | H. B. 756 |
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| 32 | 32 | | - 2 - |
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| 33 | 33 | | the homestead for each resident of the City of Dalton who is 65 years of age or over and |
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| 34 | 34 | | 17 |
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| 35 | 35 | | whose annual net income does not exceed $20,000.00, approved April 2, 1998 (Ga. L. 1998,18 |
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| 36 | 36 | | p. 4104), as amended, particularly by an Act approved April 19, 2000, is amended by19 |
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| 37 | 37 | | revising subsection (b) of Section 1-1 as follows:20 |
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| 38 | 38 | | "(b) For the taxable year beginning on or after January 1, 2024, and for each year21 |
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| 39 | 39 | | thereafter, each resident of the City of Dalton who is 65 years of age or over on the first22 |
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| 40 | 40 | | day of January of a taxable year and whose income from all sources, including the income23 |
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| 41 | 41 | | of that resident's spouse who also occupies and resides at such homestead, does not24 |
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| 42 | 42 | | exceed $40,000.00 per annum shall be granted an exemption on that person's homestead25 |
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| 43 | 43 | | from all City of Dalton ad valorem taxes for municipal purposes in the amount of26 |
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| 44 | 44 | | $150,000.00 of the assessed value of that homestead for that taxable year. The value of the27 |
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| 45 | 45 | | homestead in excess of the exempted amount shall remain subject to taxation."28 |
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| 46 | 46 | | SECTION 2.29 |
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| 47 | 47 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State30 |
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| 48 | 48 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority31 |
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| 49 | 49 | | vote in both the Senate and the House of Representatives.32 |
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| 50 | 50 | | SECTION 3.33 |
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| 51 | 51 | | The municipal election superintendent of the City of Dalton shall call and conduct an election34 |
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| 52 | 52 | | as provided in this section for the purpose of submitting this Act to the electors of the City35 |
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| 53 | 53 | | of Dalton for approval or rejection. The municipal election superintendent shall conduct that36 |
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| 54 | 54 | | election in conjunction with the November, 2023, municipal general election and shall issue37 |
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| 55 | 55 | | the call and conduct that election as provided by general law. The municipal election38 |
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| 56 | 56 | | superintendent shall cause the date and purpose of the election to be published once a week39 |
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| 57 | 57 | | for two weeks immediately preceding the date thereof in the official organ of Whitfield40 |
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| 59 | 59 | | H. B. 756 |
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| 60 | 60 | | - 3 - |
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| 61 | 61 | | "( ) YES |
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| 62 | 62 | | 42 |
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| 63 | 63 | | 43 |
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| 64 | 64 | | ( ) NO44 |
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| 65 | 65 | | 45 |
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| 66 | 66 | | 46 |
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| 67 | 67 | | Shall the Act be approved which increase the income cap from $35,000.00 |
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| 68 | 68 | | to $40,000 and increases the homestead exemption from City of Dalton ad |
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| 69 | 69 | | valorem taxes for municipal purposes to certain senior citizens age 65 years |
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| 70 | 70 | | and older to the amount of $150,000.00 off the assessed value of the |
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| 71 | 71 | | homestead?" |
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| 72 | 72 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 73 | 73 | | 47 |
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| 74 | 74 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on48 |
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| 75 | 75 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and49 |
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| 76 | 76 | | effect on January 1, 2024. If the Act is not so approved or if the election is not conducted50 |
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| 77 | 77 | | as provided in this section, Section 1 of this Act shall not become effective and this Act shall51 |
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| 78 | 78 | | be automatically repealed on the first day of July immediately following that election date.52 |
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| 79 | 79 | | The expense of such election shall be borne by the City of Dalton. It shall be the municipal53 |
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| 80 | 80 | | election superintendent's duty to certify the result thereof to the Secretary of State. The54 |
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| 81 | 81 | | provisions of this section shall be mandatory upon the municipal election superintendent and55 |
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| 82 | 82 | | are not intended as directory. If the municipal election superintendent fails or refuses to56 |
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| 83 | 83 | | comply with this section, any elector of the City of Dalton may apply for a writ of mandamus57 |
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| 84 | 84 | | to compel the municipal election superintendent to perform his or her duties under this58 |
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| 85 | 85 | | section. If the court finds that the municipal election superintendent has not complied with59 |
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| 86 | 86 | | this section, the court shall fashion appropriate relief requiring the municipal election60 |
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| 87 | 87 | | superintendent to call and conduct such election on the date required by this section or on the61 |
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| 88 | 88 | | next date authorized for special elections provided for in Code Section 21-2-540 of the62 |
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| 89 | 89 | | O.C.G.A.63 |
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| 90 | 90 | | SECTION 4.64 |
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| 91 | 91 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon65 |
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