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House Bill 789
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 provide a homestead exemption from Whitfield County ad valorem taxes for county
1
purposes in the amount of $150,000.00 of the appraised value of the homestead for residents2
of that county who are 65 years of age or older and whose income does not exceed3
$40,000.00; to provide for definitions; to specify the terms and conditions of the exemption4
and the procedures relating thereto; to provide for applicability; to provide for compliance5
with constitutional requirements; to provide for a referendum, effective dates, automatic6
repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7
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 county purposes" means all ad valorem taxes for county12
purposes levied by, for, or on behalf of Whitfield County, except for any ad valorem13
taxes to pay interest on and to retire county bonded indebtedness.14
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15
the O.C.G.A., as amended.16 23 LC 43 2780
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(b) Each resident of Whitfield County who is 65 years of age or older on or before January
17
1 of the year in which application for the exemption under this Act is made is granted an18
exemption on that person's homestead from Whitfield County ad valorem taxes for county19
purposes in the amount of $150,000.00 of the appraised value of that homestead. The20
exemption under this subsection shall only be granted if that person's income from all21
sources, together with the income of the spouse who also occupies and resides at such22
homestead, does not exceed $40,000.00 for the immediately preceding year. The value of23
that property in excess of such exempted amount shall remain subject to taxation.24
(c) A person shall not receive the homestead exemption granted by subsection (b) of this25
section unless such person or person's agent files an application with the tax commissioner26
of Whitfield County giving such person's age, income, and such additional information27
relative to receiving such exemption as will enable the tax commissioner of Whitfield County28
to make a determination regarding the initial and continuing eligibility of such person for29
such exemption. The tax commissioner of Whitfield County shall provide application forms30
for this purpose.31
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of32
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year33
as long as the person granted the homestead exemption under subsection (b) of this section34
occupies the residence as a homestead. After a person has filed the proper application as35
provided in subsection (c) of this section, it shall not be necessary to make application36
thereafter for any year, and the exemption shall continue to be allowed to such person. It37
shall be the duty of any person granted the homestead exemption under subsection (b) of this38
section to notify the tax commissioner of Whitfield County in the event that such person for39
any reason becomes ineligible for such exemption.40
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any41
state ad valorem taxes, county or independent school district ad valorem taxes for educational42
purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption43 23 LC 43 2780
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granted by subsection (b) of this section shall be in lieu of and not in addition to any other
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homestead exemption applicable to Whitfield County ad valorem taxes for county purposes.45
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years46
beginning on or after January 1, 2024.47
SECTION 2.48
In accordance with the requirements of Article VII, Section II of the Constitution of the State49
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority50
vote in both the Senate and the House of Representatives.51
SECTION 3.52
The election superintendent of Whitfield County shall call and conduct an election as53
provided in this section for the purpose of submitting this Act to the electors of Whitfield54
County for approval or rejection. The election superintendent shall conduct that election on55
November 14, 2023, and shall issue the call and conduct that election as provided by general56
law. The election superintendent shall cause the date and purpose of the election to be57
published once a week for two weeks immediately preceding the date thereof in the official58
organ of Whitfield County. The ballot shall have written or printed thereon the words:59
"( ) YES60
61
( ) NO62
63
64
Shall the Act be approved which provides a homestead exemption from
Whitfield County ad valorem taxes for county purposes in the amount of
$150,000.00 of the appraised value of the homestead for residents of that
county who are 65 years of age or older and whose income does not exceed
$40,000.00?"
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 on66
such question are for approval of the Act, Section 1 of this Act shall become of full force and67
effect on January 1, 2024. If the Act is not so approved or if the election is not conducted68 23 LC 43 2780
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as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
69
be automatically repealed on the first day of January immediately following that election70
date. The expense of such election shall be borne by Whitfield County. It shall be the71
election superintendent's duty to certify the result thereof to the Secretary of State. The72
provisions of this section shall be mandatory upon the election superintendent and are not73
intended as directory. If the election superintendent fails or refuses to comply with this74
section, any elector of Whitfield County may apply for a writ of mandamus to compel the75
election superintendent to perform his or her duties under this section. If the court finds that76
the election superintendent has not complied with this section, the court shall fashion77
appropriate relief requiring the election superintendent to call and conduct such election on78
the date required by this section or on the next date authorized for special elections provided79
for in Code Section 21-2-540 of the O.C.G.A. 80
SECTION 4.81
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon82
its approval by the Governor or upon its becoming law without such approval.83
SECTION 5.84
All laws and parts of laws in conflict with this Act are repealed.85