| 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 providing a homestead exemption from Whitfield County School District |
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| 15 | 15 | | 1 |
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| 16 | 16 | | ad valorem taxes for educational purposes in the amount of $30,000.00 of the assessed value2 |
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| 17 | 17 | | of the homestead for certain residents of that school district who are 65 years of age or older3 |
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| 18 | 18 | | and whose annual incomes do not exceed $15,000.00, approved April 1, 1996 (Ga. L. 1996,4 |
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| 19 | 19 | | p. 3734), as amended by an Act approved April 16, 1999 (Ga. L. 1999, p. 4455), so as to5 |
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| 20 | 20 | | provide for an increase in the exemption amount and the income ceiling; to specify the terms6 |
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| 21 | 21 | | and conditions of the exemption; to provide for applicability; to provide for compliance with7 |
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| 22 | 22 | | constitutional requirements; to provide for a referendum, effective dates, automatic repeal,8 |
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| 23 | 23 | | mandatory execution of election, and judicial remedies regarding failure to comply; to repeal9 |
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| 24 | 24 | | conflicting laws; and for other purposes.10 |
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| 25 | 25 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11 |
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| 26 | 26 | | SECTION 1.12 |
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| 27 | 27 | | An Act providing a homestead exemption from Whitfield County School District ad valorem13 |
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| 28 | 28 | | taxes for educational purposes in the amount of $30,000.00 of the assessed value of the14 |
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| 29 | 29 | | homestead for certain residents of that school district who are 65 years of age or older and15 |
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| 31 | 31 | | H. B. 787 |
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| 32 | 32 | | - 2 - |
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| 33 | 33 | | p. 3734), as amended by an Act approved April 16, 1999 (Ga. L. 1999, p. 4455), is amended |
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| 34 | 34 | | 17 |
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| 35 | 35 | | by revising Section 2 as follows:18 |
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| 36 | 36 | | "SECTION 2.19 |
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| 37 | 37 | | For the taxable years beginning on or after January 1, 2024, each resident of the Whitfield20 |
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| 38 | 38 | | County School District who is 65 years of age or older on or before January 1 of the year in21 |
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| 39 | 39 | | which application for the exemption under this Act is made is granted an exemption on that22 |
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| 40 | 40 | | person's homestead from Whitfield County School District ad valorem taxes for educational23 |
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| 41 | 41 | | purposes in the amount of $150,000.00 of the appraised value of that homestead. The24 |
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| 42 | 42 | | exemption under this subsection shall only be granted if that person's income from all25 |
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| 43 | 43 | | sources, together with the income of their spouse who also occupies and resides at such26 |
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| 44 | 44 | | homestead, does not exceed $40,000.00 per year. The value of that property in excess of27 |
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| 45 | 45 | | such 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 election superintendent of Whitfield County shall call and conduct an election as34 |
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| 52 | 52 | | provided in this section for the purpose of submitting this Act to the electors of the Whitfield35 |
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| 53 | 53 | | County School District for approval or rejection. The election superintendent shall conduct36 |
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| 54 | 54 | | that election on November 14, 2023, and shall issue the call and conduct that election as37 |
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| 55 | 55 | | provided by general law. The election superintendent shall cause the date and purpose of the38 |
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| 56 | 56 | | election to be published once a week for two weeks immediately preceding the date thereof39 |
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| 57 | 57 | | in the official organ of Whitfield County. The ballot shall have written or printed thereon40 |
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| 59 | 59 | | H. B. 787 |
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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 increases the homestead exemption from |
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| 68 | 68 | | Whitfield County School District ad valorem taxes for educational purposes |
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| 69 | 69 | | to $150,000.00 of the appraised value of the homestead for residents of that |
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| 70 | 70 | | school district who are 65 years of age or older and whose incomes do not |
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| 71 | 71 | | exceed $40,000.00?" |
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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 January immediately following that election52 |
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| 79 | 79 | | date. The expense of such election shall be borne by the Whitfield County School District.53 |
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| 80 | 80 | | It shall be the election superintendent's duty to certify the result thereof to the Secretary of54 |
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| 81 | 81 | | State. The provisions of this section shall be mandatory upon the election superintendent and55 |
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| 82 | 82 | | are not intended as directory. If the election superintendent fails or refuses to comply with56 |
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| 83 | 83 | | this section, any elector of the Whitfield County School District may apply for a writ of57 |
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| 84 | 84 | | mandamus to compel the election superintendent to perform his or her duties under this58 |
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| 85 | 85 | | section. If the court finds that the election superintendent has not complied with this section,59 |
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| 86 | 86 | | the court shall fashion appropriate relief requiring the election superintendent to call and60 |
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| 87 | 87 | | conduct such election on the date required by this section or on the next date authorized for61 |
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| 88 | 88 | | special elections provided for in Code Section 21-2-540 of the O.C.G.A. 62 |
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| 89 | 89 | | SECTION 4.63 |
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| 90 | 90 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon64 |
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