23 LC 47 2261
H. B. 768
- 1 -
House Bill 768
By: Representatives Wiedower of the 121
st
and Gaines of the 120
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption from Oconee County ad valorem taxes
1
for the full value of the homestead for residents of that county who are 65 years of age or2
over and whose gross household income does not exceed $40,000.00, approved May 4, 20063
(Ga. L. 2006, p. 4127), so as to close such exemption to new applications; to provide for4
compliance with constitutional requirements; to provide for a referendum, effective dates,5
and automatic repeal, mandatory execution of election, and judicial remedies regarding6
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
An Act to provide a homestead exemption from Oconee County ad valorem taxes for the full10
value of the homestead for residents of that county who are 65 years of age or over and11
whose gross household income does not exceed $40,000.00, approved May 4, 200612
(Ga. L. 2006, p. 4127), is amended by adding a new subsection to Section 1 as follows:13
"(d.1) The tax commissioner shall accept no new applications for the exemption provided14
for in this Act on or after January 1, 2025. Any exemptions granted pursuant to15 23 LC 47 2261
H. B. 768
- 2 -
applications made before such date shall continue in force and effect as otherwise provided
16
in this Act."17
SECTION 2.18
In accordance with the requirements of Article VII, Section II of the Constitution of the State19
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority20
vote in both the Senate and the House of Representatives.21
SECTION 3.22
The election superintendent of Oconee County shall call and conduct an election as provided23
in this section for the purpose of submitting this Act to the electors of Oconee County for24
approval or rejection. The election superintendent shall conduct that election on the date of25
the general primary in 2024 and shall issue the call and conduct such election as provided by26
general law. The election superintendent shall cause the date and purpose of the election to27
be published once a week for two weeks immediately preceding the date thereof in the28
official organ of Oconee County. The ballot shall have written or printed thereon the words:29
"( ) YES30
( ) NO31
32
33
34
35
Shall the Act be approved so as to close the acceptance of new applications
for the homestead exemption from Oconee County ad valorem taxes for the
full value of the homestead for residents of that county who are 65 years of
age or over and whose gross household income does not exceed $40,000.00,
provided that all of the other homestead exemption questions on this ballot
are approved?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
36
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on37
such question are for approval of the Act, and more than one-half of the votes cast on each38
of the questions regarding the following Acts are for approval of such Acts:39 23 LC 47 2261
H. B. 768
- 3 -
(1) An Act to provide a $3,000.00 homestead exemption from Oconee County school
40
district ad valorem taxes for educational purposes, with an automatic increase of such41
exemption to $8,000.00 on January 1, 2035;42
(2) An Act to provide a $3,000.00 homestead exemption from Oconee County ad43
valorem taxes for county purposes, with an automatic increase of such exemption to44
$8,000.00 on January 1, 2035; 45
(3) An Act to repeal the homestead exemption granted from Oconee County school46
district ad valorem taxes for educational purposes to certain residents of that school47
district, approved March 27, 1998 (Ga. L. 1998, p. 3568);48
(4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes49
for county purposes for certain residents of that county who are 65 years of age or over,50
approved March 27, 1998 (Ga. L. 1998, p. 3576);51
(5) An Act to repeal the homestead exemption granted from Oconee County ad valorem52
taxes to certain residents of that county, approved May 4, 2006 (Ga. L. 2006, p. 4132);53
(6) An Act granting a homestead exemption from Oconee County ad valorem taxes for54
county purposes in an amount equal to the amount by which the current year assessed55
value of the homestead exceeds the base year assessed value of such homestead for56
residents of that county who are 65 years of age or over;57
(7) An Act granting a homestead exemption from Oconee County school district ad58
valorem taxes for educational purposes in an amount equal to the amount by which the59
current year assessed value of the homestead exceeds the base year assessed value of such60
homestead for residents of that county who are 65 years of age or over;61
(8) An Act granting a homestead exemption from Oconee County ad valorem taxes for62
county purposes in the amount of $10,000.00 for residents of that county who are 7563
years of age or older; and 64 23 LC 47 2261
H. B. 768
- 4 -
(9) An Act granting a homestead exemption from Oconee County school district ad
65
valorem taxes for educational purposes in the amount of $10,000.00 for residents of that66
county who are 75 years of age or older,67
Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act, or68
any one of the Acts provided for in paragraphs (1) through (9) of this section are not so69
approved or if the election on the Act or any of the Acts provided for in paragraphs (1)70
through (9) of this section is not conducted as provided in this section, Section 1 of this Act71
shall not become effective, and this Act shall be automatically repealed on the first day of72
January immediately following that election date. The expense of such election shall be73
borne by Oconee County. It shall be the election superintendent's duty to certify the result74
thereof to the Secretary of State. The provisions of this section shall be mandatory upon the75
election superintendent and are not intended as directory. If the election superintendent fails76
or refuses to comply with this section, any elector of Oconee County may apply for a writ77
of mandamus to compel the election superintendent to perform his or her duties under this78
section. If the court finds that the election superintendent has not complied with this section,79
the court shall fashion appropriate relief requiring the election superintendent to call and80
conduct such election on the date required by this section or on the next date authorized for81
special elections provided for in Code Section 21-2-540 of the O.C.G.A.82
SECTION 4.83
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon84
its approval by the Governor or upon its becoming law without such approval, provided that:85
(1) An Act to provide a $3,000.00 homestead exemption from Oconee County school86
district ad valorem taxes for educational purposes, with an automatic increase of such87
exemption to $8,000.00 on January 1, 2035;88 23 LC 47 2261
H. B. 768
- 5 -
(2) An Act to provide a $3,000.00 homestead exemption from Oconee County ad
89
valorem taxes for county purposes, with an automatic increase of such exemption to90
$8,000.00 on January 1, 2035; 91
(3) An Act to repeal the homestead exemption granted from Oconee County school92
district ad valorem taxes for educational purposes to certain residents of that school93
district, approved March 27, 1998 (Ga. L. 1998, p. 3568);94
(4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes95
for county purposes for certain residents of that county who are 65 years of age or over,96
approved March 27, 1998 (Ga. L. 1998, p. 3576);97
(5) An Act to repeal the homestead exemption granted from Oconee County ad valorem98
taxes to certain residents of that county, approved May 4, 2006 (Ga. L. 2006, p. 4132);99
(6) An Act granting a homestead exemption from Oconee County ad valorem taxes for100
county purposes in an amount equal to the amount by which the current year assessed101
value of the homestead exceeds the base year assessed value of such homestead for102
residents of that county who are 65 years of age or over;103
(7) An Act granting a homestead exemption from Oconee County school district ad104
valorem taxes for educational purposes in an amount equal to the amount by which the105
current year assessed value of the homestead exceeds the base year assessed value of such106
homestead for residents of that county who are 65 years of age or over;107
(8) An Act granting a homestead exemption from Oconee County ad valorem taxes for108
county purposes in the amount of $10,000.00 for residents of that county who are 75109
years of age or older; and 110
(9) An Act granting a homestead exemption from Oconee County school district ad111
valorem taxes for educational purposes in the amount of $10,000.00 for residents of that112
county who are 75 years of age or older113 23 LC 47 2261
H. B. 768
- 6 -
are enacted in the 2023 regular session of the General Assembly; if each such Act is not so
114
enacted, this Act shall not become effective and shall be automatically repealed on January 1, 2024.115
SECTION 5.116
All laws and parts of laws in conflict with this Act are repealed.117