23 LC 47 2395/AP
H. B. 756
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House Bill 756 (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 to provide for a homestead exemption from City of Dalton ad valorem
1
taxes for city purposes and a homestead exemption from City of Dalton Independent School2
District ad valorem taxes for education purposes in the amount of $75,000.00 of the assessed3
value of the homestead for each resident of the City of Dalton who is 65 years of age or over4
and whose annual net income does not exceed $20,000.00, approved April 2, 1998 (Ga. L.5
1998, p. 4104), as amended, particularly by an Act approved April 19, 2000; so as to increase6
the income cap; to increase the exemption from ad valorem taxes for municipal purposes; to7
provide for applicability; to provide for compliance with constitutional requirements; to8
provide for a referendum, effective dates, automatic repeal, mandatory execution of election,9
and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other10
purposes.11
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
SECTION 1.13
An Act to provide for a homestead exemption from City of Dalton ad valorem taxes for city14
purposes and a homestead exemption from City of Dalton Independent School District ad15
valorem taxes for education purposes in the amount of $75,000.00 of the assessed value of16 23 LC 47 2395/AP
H. B. 756
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the homestead for each resident of the City of Dalton who is 65 years of age or over and
17
whose annual net income does not exceed $20,000.00, approved April 2, 1998 (Ga. L. 1998,18
p. 4104), as amended, particularly by an Act approved April 19, 2000, is amended by19
revising subsection (b) of Section 1-1 as follows:20
"(b) For the taxable year beginning on or after January 1, 2024, and for each year21
thereafter, each resident of the City of Dalton who is 65 years of age or over on the first22
day of January of a taxable year and whose income from all sources, including the income23
of that resident's spouse who also occupies and resides at such homestead, does not24
exceed $40,000.00 per annum shall be granted an exemption on that person's homestead25
from all City of Dalton ad valorem taxes for municipal purposes in the amount of26
$150,000.00 of the assessed value of that homestead for that taxable year. The value of the27
homestead in excess of the exempted amount shall remain subject to taxation."28
SECTION 2.29
In accordance with the requirements of Article VII, Section II of the Constitution of the State30
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority31
vote in both the Senate and the House of Representatives.32
SECTION 3.33
The municipal election superintendent of the City of Dalton shall call and conduct an election34
as provided in this section for the purpose of submitting this Act to the electors of the City35
of Dalton for approval or rejection. The municipal election superintendent shall conduct that36
election in conjunction with the November, 2023, municipal general election and shall issue37
the call and conduct that election as provided by general law. The municipal election38
superintendent shall cause the date and purpose of the election to be published once a week39
for two weeks immediately preceding the date thereof in the official organ of Whitfield40
County. The ballot shall have written or printed thereon the words:41 23 LC 47 2395/AP
H. B. 756
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"( ) YES
42
43
( ) NO44
45
46
Shall the Act be approved which increase the income cap from $35,000.00
to $40,000 and increases the homestead exemption from City of Dalton ad
valorem taxes for municipal purposes to certain senior citizens age 65 years
and older to the amount of $150,000.00 off the assessed value of the
homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
47
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on48
such question are for approval of the Act, Section 1 of this Act shall become of full force and49
effect on January 1, 2024. If the Act is not so approved or if the election is not conducted50
as provided in this section, Section 1 of this Act shall not become effective and this Act shall51
be automatically repealed on the first day of July immediately following that election date.52
The expense of such election shall be borne by the City of Dalton. It shall be the municipal53
election superintendent's duty to certify the result thereof to the Secretary of State. The54
provisions of this section shall be mandatory upon the municipal election superintendent and55
are not intended as directory. If the municipal election superintendent fails or refuses to56
comply with this section, any elector of the City of Dalton may apply for a writ of mandamus57
to compel the municipal election superintendent to perform his or her duties under this58
section. If the court finds that the municipal election superintendent has not complied with59
this section, the court shall fashion appropriate relief requiring the municipal election60
superintendent to call and conduct such election on the date required by this section or on the61
next date authorized for special elections provided for in Code Section 21-2-540 of the62
O.C.G.A.63
SECTION 4.64
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon65
its approval by the Governor or upon its becoming law without such approval.66 23 LC 47 2395/AP
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SECTION 5.
67
All laws and parts of laws in conflict with this Act are repealed.68