23 LC 47 2263/AP
H. B. 767
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House Bill 767 (AS PASSED HOUSE AND SENATE)
By: Representatives Wiedower of the 121
st
and Gaines of the 120
th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Oconee County school district ad valorem taxes for
1
educational purposes in an amount equal to the amount by which the current year assessed2
value of a homestead exceeds the base year assessed value of such homestead for residents3
of that county who are 65 years of age or over; to provide for definitions; to specify the terms4
and conditions of the exemption and the procedures relating thereto; to provide for5
applicability; to provide for compliance with constitutional requirements; to provide for a6
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial7
remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
educational purposes levied by, for, or on behalf of the Oconee County school district,13
including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
school district bonded indebtedness.15
(2) "Base year" means: 16 23 LC 47 2263/AP
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(A) The first year that a resident received:
17
(i) The homestead exemption from Oconee County School District ad valorem taxes18
for educational purposes for certain residents of that county who have annual incomes19
not exceeding $15,000.00 and who are 65 years of age or over, provided for in20
Ga. L. 1998, p. 3568;21
(ii) The homestead exemption from Oconee County ad valorem taxes for the full22
value of the homestead for residents of the county who are 65 years of age or over and23
whose gross household income does not exceed $40,000.00, provided for in24
Ga. L. 2006, p. 4127; or25
(iii) The homestead exemption from Oconee County ad valorem taxes for the full26
value of the homestead for residents of the county who are 65 years of age or over and27
whose gross household income exceeds $40,000.00, provided for in28
Ga. L. 2006, p. 4132; or29
(B) The taxable year immediately preceding the taxable year in which the exemption30
under subsection (b) of this section is first granted to the most recent owner of such31
homestead.32
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33
the O.C.G.A., as amended.34
(b) Each resident of the Oconee County school district is granted an exemption on that35
person's homestead from Oconee County school district ad valorem taxes for educational36
purposes in an amount equal to the amount by which the current year assessed value of that37
homestead exceeds the base year assessed value of such homestead, including any final38
determination of value on appeal, pursuant to Code Section 48-5-311 of the O.C.G.A., as39
amended, of the homestead. This exemption shall not apply to taxes assessed on40
improvements to such homestead or additional land that is added to such homestead after41
January 1 of the base year. If any real property is removed from such homestead, the base42
year assessed value, including any final determination of value on appeal pursuant to Code43 23 LC 47 2263/AP
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Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to reflect such removal, and
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the exemption shall be recalculated accordingly. The value of that property in excess of such45
exempted amount shall remain subject to taxation.46
(c) A person shall not receive the homestead exemption granted by subsection (b) of this47
section unless such person or person's agent files an application with the tax commissioner48
of Oconee County, giving such information relative to receiving such exemption as will49
enable the tax commissioner of Oconee County to make a determination regarding the initial50
and continuing eligibility of such person for such exemption; provided, however, that any51
person who has applied for and received one of the exemptions listed in subparagraph (A)52
of paragraph (2) of subsection (a) of this section shall automatically receive the exemption53
provided for in this Act without needing to make such an application. The tax commissioner54
of Oconee County shall provide application forms for this purpose.55
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of56
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year57
so long as the person granted the homestead exemption under subsection (b) of this section58
occupies the residence as a homestead. After a person has filed the proper application as59
provided in subsection (c) of this section, it shall not be necessary to make application60
thereafter for any year, and the exemption shall continue to be allowed to such person. It61
shall be the duty of any person granted the homestead exemption under subsection (b) of this62
section to notify the tax commissioner of Oconee County in the event that such person for63
any reason becomes ineligible for such exemption.64
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any65
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem66
taxes for municipal purposes, or independent school district ad valorem taxes for educational67
purposes. The homestead exemption granted by subsection (b) of this section shall be in68
addition to and not in lieu of any other homestead exemption applicable to Oconee County69
school district ad valorem taxes for educational purposes.70 23 LC 47 2263/AP
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(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
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beginning on or after January 1, 2025.72
SECTION 2.73
In accordance with the requirements of Article VII, Section II of the Constitution of the State74
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority75
vote in both the Senate and the House of Representatives.76
SECTION 3.77
The election superintendent of Oconee County shall call and conduct an election as provided78
in this section for the purpose of submitting this Act to the electors of the Oconee County79
school district for approval or rejection. The election superintendent shall conduct that80
election on the date of the general primary in 2024 and shall issue the call and conduct that81
election as provided by general law. The election superintendent shall cause the date and82
purpose of the election to be published once a week for two weeks immediately preceding83
the date thereof in the official organ of Oconee County. The ballot shall have written or84
printed thereon the words:85
"( ) YES86
87
( ) NO88
89
90
91
92
93
Shall the Act be approved which provides to residents 65 years of age or
older a homestead exemption from Oconee County school district ad
valorem taxes for educational purposes in an amount equal to the amount
by which the current year assessed value of a homestead exceeds the base
year assessed value, including any final determination of value on appeal
pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such
homestead, provided that all of the other homestead exemption questions on
the ballot are approved?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
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to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on95 23 LC 47 2263/AP
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such question are for approval of this Act, and more than one-half of the votes cast on each
96
of the questions regarding the following Acts are for approval of such Acts:97
(1) An Act to provide a $3,000.00 exemption from Oconee County school district ad98
valorem taxes for educational purposes, with an automatic increase of such exemption99
to $8,000.00 on January 1, 2035;100
(2) An Act to provide a $3,000.00 exemption from Oconee County ad valorem taxes for101
county purposes, with an automatic increase of such exemption to $8,000.00 on102
January 1, 2035; 103
(3) An Act to repeal the homestead exemption granted from Oconee County school104
district ad valorem taxes for educational purposes to certain residents of that school105
district, approved March 27, 1998 (Ga. L. 1998, p. 3568);106
(4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes107
for county purposes for certain residents of that county who are 65 years of age or over,108
approved March 27, 1998 (Ga. L. 1998, p. 3576);109
(5) An Act to repeal the homestead exemption granted from Oconee County ad valorem110
taxes to certain residents of that county, approved May 4, 2006 (Ga. L. 2006, p. 4132);111
(6) An Act to close to new applications the homestead exemption granted from Oconee112
County ad valorem taxes to certain residents of that county, approved May 4, 2006 (Ga.113
L. 2006, p. 4127);114
(7) An Act granting a homestead exemption from Oconee County ad valorem taxes for115
county purposes in an amount equal to the amount by which the current year assessed116
value of the homestead exceeds the base year assessed value of such homestead for117
residents of that county who are 65 years of age or over;118
(8) An Act granting a homestead exemption from Oconee County ad valorem taxes for119
county purposes in the amount of $10,000.00 for residents of that county who are 75120
years of age or older; and 121 23 LC 47 2263/AP
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(9) An Act granting a homestead exemption from Oconee County school district ad
122
valorem taxes for educational purposes in the amount of $10,000.00 for residents of that123
county who are 75 years of age or older,124
then this Act will become effective; if each such Act is not so enacted, this Act shall not125
become effective and shall be automatically repealed on January 1, 2024.126
SECTION 4.127
All laws and parts of laws in conflict with this Act are repealed.128