GA
Georgia House Bill HB768

Georgia 2023-2024 Regular Session

Georgia House Bill HB768 Compare Versions

OldNewDifferences
1-23 LC 47 2261/AP
1+23 LC 47 2261
22 H. B. 768
33 - 1 -
4-House Bill 768 (AS PASSED HOUSE AND SENATE)
4+House Bill 768
55 By: Representatives Wiedower of the 121
66 st
77 and Gaines of the 120
88 th
99
1010 A BILL TO BE ENTITLED
1111 AN ACT
1212 To amend an Act to provide a homestead exemption from Oconee County ad valorem taxes
1313 1
1414 for the full value of the homestead for residents of that county who are 65 years of age or2
1515 over and whose gross household income does not exceed $40,000.00, approved May 4, 20063
1616 (Ga. L. 2006, p. 4127), so as to close such exemption to new applications; to provide for4
1717 compliance with constitutional requirements; to provide for a referendum, effective dates,5
1818 and automatic repeal, mandatory execution of election, and judicial remedies regarding6
1919 failure to comply; to repeal conflicting laws; and for other purposes.7
2020 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
2121 SECTION 1.9
2222 An Act to provide a homestead exemption from Oconee County ad valorem taxes for the full10
2323 value of the homestead for residents of that county who are 65 years of age or over and11
2424 whose gross household income does not exceed $40,000.00, approved May 4, 200612
2525 (Ga. L. 2006, p. 4127), is amended by adding a new subsection to Section 1 as follows:13
2626 "(d.1) The tax commissioner shall accept no new applications for the exemption provided14
27-for in this Act on or after January 1, 2025. Any exemptions granted pursuant to15 23 LC 47 2261/AP
27+for in this Act on or after January 1, 2025. Any exemptions granted pursuant to15 23 LC 47 2261
2828 H. B. 768
2929 - 2 -
3030 applications made before such date shall continue in force and effect as otherwise provided
3131 16
3232 in this Act."17
3333 SECTION 2.18
3434 In accordance with the requirements of Article VII, Section II of the Constitution of the State19
3535 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority20
3636 vote in both the Senate and the House of Representatives.21
3737 SECTION 3.22
3838 The election superintendent of Oconee County shall call and conduct an election as provided23
3939 in this section for the purpose of submitting this Act to the electors of Oconee County for24
4040 approval or rejection. The election superintendent shall conduct that election on the date of25
4141 the general primary in 2024 and shall issue the call and conduct such election as provided by26
4242 general law. The election superintendent shall cause the date and purpose of the election to27
4343 be published once a week for two weeks immediately preceding the date thereof in the28
4444 official organ of Oconee County. The ballot shall have written or printed thereon the words:29
4545 "( ) YES30
4646 ( ) NO31
4747 32
4848 33
4949 34
5050 35
5151 Shall the Act be approved so as to close the acceptance of new applications
5252 for the homestead exemption from Oconee County ad valorem taxes for the
5353 full value of the homestead for residents of that county who are 65 years of
5454 age or over and whose gross household income does not exceed $40,000.00,
5555 provided that all of the other homestead exemption questions on this ballot
5656 are approved?"
5757 All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
5858 36
5959 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on37
6060 such question are for approval of the Act, and more than one-half of the votes cast on each38
61-of the questions regarding the following Acts are for approval of such Acts:39 23 LC 47 2261/AP
61+of the questions regarding the following Acts are for approval of such Acts:39 23 LC 47 2261
6262 H. B. 768
6363 - 3 -
6464 (1) An Act to provide a $3,000.00 homestead exemption from Oconee County school
6565 40
6666 district ad valorem taxes for educational purposes, with an automatic increase of such41
6767 exemption to $8,000.00 on January 1, 2035;42
6868 (2) An Act to provide a $3,000.00 homestead exemption from Oconee County ad43
6969 valorem taxes for county purposes, with an automatic increase of such exemption to44
7070 $8,000.00 on January 1, 2035; 45
7171 (3) An Act to repeal the homestead exemption granted from Oconee County school46
7272 district ad valorem taxes for educational purposes to certain residents of that school47
7373 district, approved March 27, 1998 (Ga. L. 1998, p. 3568);48
7474 (4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes49
7575 for county purposes for certain residents of that county who are 65 years of age or over,50
7676 approved March 27, 1998 (Ga. L. 1998, p. 3576);51
7777 (5) An Act to repeal the homestead exemption granted from Oconee County ad valorem52
7878 taxes to certain residents of that county, approved May 4, 2006 (Ga. L. 2006, p. 4132);53
7979 (6) An Act granting a homestead exemption from Oconee County ad valorem taxes for54
8080 county purposes in an amount equal to the amount by which the current year assessed55
8181 value of the homestead exceeds the base year assessed value of such homestead for56
8282 residents of that county who are 65 years of age or over;57
8383 (7) An Act granting a homestead exemption from Oconee County school district ad58
8484 valorem taxes for educational purposes in an amount equal to the amount by which the59
8585 current year assessed value of the homestead exceeds the base year assessed value of such60
8686 homestead for residents of that county who are 65 years of age or over;61
8787 (8) An Act granting a homestead exemption from Oconee County ad valorem taxes for62
8888 county purposes in the amount of $10,000.00 for residents of that county who are 7563
89-years of age or older; and 64 23 LC 47 2261/AP
89+years of age or older; and 64 23 LC 47 2261
9090 H. B. 768
9191 - 4 -
9292 (9) An Act granting a homestead exemption from Oconee County school district ad
9393 65
9494 valorem taxes for educational purposes in the amount of $10,000.00 for residents of that66
9595 county who are 75 years of age or older,67
9696 Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act, or68
9797 any one of the Acts provided for in paragraphs (1) through (9) of this section are not so69
9898 approved or if the election on the Act or any of the Acts provided for in paragraphs (1)70
9999 through (9) of this section is not conducted as provided in this section, Section 1 of this Act71
100100 shall not become effective, and this Act shall be automatically repealed on the first day of72
101101 January immediately following that election date. The expense of such election shall be73
102102 borne by Oconee County. It shall be the election superintendent's duty to certify the result74
103103 thereof to the Secretary of State. The provisions of this section shall be mandatory upon the75
104104 election superintendent and are not intended as directory. If the election superintendent fails76
105105 or refuses to comply with this section, any elector of Oconee County may apply for a writ77
106106 of mandamus to compel the election superintendent to perform his or her duties under this78
107107 section. If the court finds that the election superintendent has not complied with this section,79
108108 the court shall fashion appropriate relief requiring the election superintendent to call and80
109109 conduct such election on the date required by this section or on the next date authorized for81
110110 special elections provided for in Code Section 21-2-540 of the O.C.G.A.82
111111 SECTION 4.83
112112 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon84
113113 its approval by the Governor or upon its becoming law without such approval, provided that:85
114114 (1) An Act to provide a $3,000.00 homestead exemption from Oconee County school86
115115 district ad valorem taxes for educational purposes, with an automatic increase of such87
116-exemption to $8,000.00 on January 1, 2035;88 23 LC 47 2261/AP
116+exemption to $8,000.00 on January 1, 2035;88 23 LC 47 2261
117117 H. B. 768
118118 - 5 -
119119 (2) An Act to provide a $3,000.00 homestead exemption from Oconee County ad
120120 89
121121 valorem taxes for county purposes, with an automatic increase of such exemption to90
122122 $8,000.00 on January 1, 2035; 91
123123 (3) An Act to repeal the homestead exemption granted from Oconee County school92
124124 district ad valorem taxes for educational purposes to certain residents of that school93
125125 district, approved March 27, 1998 (Ga. L. 1998, p. 3568);94
126126 (4) An Act to repeal the homestead exemption from Oconee County ad valorem taxes95
127127 for county purposes for certain residents of that county who are 65 years of age or over,96
128128 approved March 27, 1998 (Ga. L. 1998, p. 3576);97
129129 (5) An Act to repeal the homestead exemption granted from Oconee County ad valorem98
130130 taxes to certain residents of that county, approved May 4, 2006 (Ga. L. 2006, p. 4132);99
131131 (6) An Act granting a homestead exemption from Oconee County ad valorem taxes for100
132132 county purposes in an amount equal to the amount by which the current year assessed101
133133 value of the homestead exceeds the base year assessed value of such homestead for102
134134 residents of that county who are 65 years of age or over;103
135135 (7) An Act granting a homestead exemption from Oconee County school district ad104
136136 valorem taxes for educational purposes in an amount equal to the amount by which the105
137137 current year assessed value of the homestead exceeds the base year assessed value of such106
138138 homestead for residents of that county who are 65 years of age or over;107
139139 (8) An Act granting a homestead exemption from Oconee County ad valorem taxes for108
140140 county purposes in the amount of $10,000.00 for residents of that county who are 75109
141141 years of age or older; and 110
142142 (9) An Act granting a homestead exemption from Oconee County school district ad111
143143 valorem taxes for educational purposes in the amount of $10,000.00 for residents of that112
144-county who are 75 years of age or older113 23 LC 47 2261/AP
144+county who are 75 years of age or older113 23 LC 47 2261
145145 H. B. 768
146146 - 6 -
147147 are enacted in the 2023 regular session of the General Assembly; if each such Act is not so
148148 114
149149 enacted, this Act shall not become effective and shall be automatically repealed on January 1, 2024.115
150150 SECTION 5.116
151151 All laws and parts of laws in conflict with this Act are repealed.117