23 LC 43 2782/AP
H. B. 787
- 1 -
House Bill 787 (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 providing a homestead exemption from Whitfield County School District
1
ad valorem taxes for educational purposes in the amount of $30,000.00 of the assessed value2
of the homestead for certain residents of that school district who are 65 years of age or older3
and whose annual incomes do not exceed $15,000.00, approved April 1, 1996 (Ga. L. 1996,4
p. 3734), as amended by an Act approved April 16, 1999 (Ga. L. 1999, p. 4455), so as to5
provide for an increase in the exemption amount and the income ceiling; to specify the terms6
and conditions of the exemption; to provide for applicability; to provide for compliance with7
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,8
mandatory execution of election, and judicial remedies regarding failure to comply; to repeal9
conflicting laws; and for other purposes.10
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11
SECTION 1.12
An Act providing a homestead exemption from Whitfield County School District ad valorem13
taxes for educational purposes in the amount of $30,000.00 of the assessed value of the14
homestead for certain residents of that school district who are 65 years of age or older and15
whose annual incomes do not exceed $15,000.00, approved April 1, 1996 (Ga. L. 1996,16 23 LC 43 2782/AP
H. B. 787
- 2 -
p. 3734), as amended by an Act approved April 16, 1999 (Ga. L. 1999, p. 4455), is amended
17
by revising Section 2 as follows:18
"SECTION 2.19
For the taxable years beginning on or after January 1, 2024, each resident of the Whitfield20
County School District who is 65 years of age or older on or before January 1 of the year in21
which application for the exemption under this Act is made is granted an exemption on that22
person's homestead from Whitfield County School District ad valorem taxes for educational23
purposes in the amount of $150,000.00 of the appraised value of that homestead. The24
exemption under this subsection shall only be granted if that person's income from all25
sources, together with the income of their spouse who also occupies and resides at such26
homestead, does not exceed $40,000.00 per year. The value of that property in excess of27
such 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 election superintendent of Whitfield County shall call and conduct an election as34
provided in this section for the purpose of submitting this Act to the electors of the Whitfield35
County School District for approval or rejection. The election superintendent shall conduct36
that election on November 14, 2023, and shall issue the call and conduct that election as37
provided by general law. The election superintendent shall cause the date and purpose of the38
election to be published once a week for two weeks immediately preceding the date thereof39
in the official organ of Whitfield County. The ballot shall have written or printed thereon40
the words:41 23 LC 43 2782/AP
H. B. 787
- 3 -
"( ) YES
42
43
( ) NO44
45
46
Shall the Act be approved which increases the homestead exemption from
Whitfield County School District ad valorem taxes for educational purposes
to $150,000.00 of the appraised value of the homestead for residents of that
school district who are 65 years of age or older and whose incomes do not
exceed $40,000.00?"
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 January immediately following that election52
date. The expense of such election shall be borne by the Whitfield County School District.53
It shall be the election superintendent's duty to certify the result thereof to the Secretary of54
State. The provisions of this section shall be mandatory upon the election superintendent and55
are not intended as directory. If the election superintendent fails or refuses to comply with56
this section, any elector of the Whitfield County School District may apply for a writ of57
mandamus to compel the election superintendent to perform his or her duties under this58
section. If the court finds that the election superintendent has not complied with this section,59
the court shall fashion appropriate relief requiring the election superintendent to call and60
conduct such election on the date required by this section or on the next date authorized for61
special elections provided for in Code Section 21-2-540 of the O.C.G.A. 62
SECTION 4.63
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon64
its approval by the Governor or upon its becoming law without such approval.65 23 LC 43 2782/AP
H. B. 787
- 4 -
SECTION 5.
66
All laws and parts of laws in conflict with this Act are repealed.67