GA
Georgia House Bill HB789

Georgia 2023-2024 Regular Session

Georgia House Bill HB789 Compare Versions

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1-23 LC 43 2780/AP
1+23 LC 43 2780
22 H. B. 789
33 - 1 -
4-House Bill 789 (AS PASSED HOUSE AND SENATE)
4+House Bill 789
55 By: Representatives Carpenter of the 4
66 th
77 , Tarvin of the 2
88 nd
99 , and Ridley of the 6
1010 th
1111
1212 A BILL TO BE ENTITLED
1313 AN ACT
1414 To provide a homestead exemption from Whitfield County ad valorem taxes for county
1515 1
1616 purposes in the amount of $150,000.00 of the appraised value of the homestead for residents2
1717 of that county who are 65 years of age or older and whose income does not exceed3
1818 $40,000.00; to provide for definitions; to specify the terms and conditions of the exemption4
1919 and the procedures relating thereto; to provide for applicability; to provide for compliance5
2020 with constitutional requirements; to provide for a referendum, effective dates, automatic6
2121 repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7
2222 to repeal conflicting laws; and for other purposes.8
2323 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
2424 SECTION 1.10
2525 (a) As used in this Act, the term:11
2626 (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county12
2727 purposes levied by, for, or on behalf of Whitfield County, except for any ad valorem13
2828 taxes to pay interest on and to retire county bonded indebtedness.14
2929 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15
30-the O.C.G.A., as amended.16 23 LC 43 2780/AP
30+the O.C.G.A., as amended.16 23 LC 43 2780
3131 H. B. 789
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3333 (b) Each resident of Whitfield County who is 65 years of age or older on or before January
3434 17
3535 1 of the year in which application for the exemption under this Act is made is granted an18
3636 exemption on that person's homestead from Whitfield County ad valorem taxes for county19
3737 purposes in the amount of $150,000.00 of the appraised value of that homestead. The20
3838 exemption under this subsection shall only be granted if that person's income from all21
3939 sources, together with the income of the spouse who also occupies and resides at such22
4040 homestead, does not exceed $40,000.00 for the immediately preceding year. The value of23
4141 that property in excess of such exempted amount shall remain subject to taxation.24
4242 (c) A person shall not receive the homestead exemption granted by subsection (b) of this25
4343 section unless such person or person's agent files an application with the tax commissioner26
4444 of Whitfield County giving such person's age, income, and such additional information27
4545 relative to receiving such exemption as will enable the tax commissioner of Whitfield County28
4646 to make a determination regarding the initial and continuing eligibility of such person for29
4747 such exemption. The tax commissioner of Whitfield County shall provide application forms30
4848 for this purpose.31
4949 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of32
5050 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year33
5151 as long as the person granted the homestead exemption under subsection (b) of this section34
5252 occupies the residence as a homestead. After a person has filed the proper application as35
5353 provided in subsection (c) of this section, it shall not be necessary to make application36
5454 thereafter for any year, and the exemption shall continue to be allowed to such person. It37
5555 shall be the duty of any person granted the homestead exemption under subsection (b) of this38
5656 section to notify the tax commissioner of Whitfield County in the event that such person for39
5757 any reason becomes ineligible for such exemption.40
5858 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any41
5959 state ad valorem taxes, county or independent school district ad valorem taxes for educational42
60-purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption43 23 LC 43 2780/AP
60+purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption43 23 LC 43 2780
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6363 granted by subsection (b) of this section shall be in lieu of and not in addition to any other
6464 44
6565 homestead exemption applicable to Whitfield County ad valorem taxes for county purposes.45
6666 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years46
6767 beginning on or after January 1, 2024.47
6868 SECTION 2.48
6969 In accordance with the requirements of Article VII, Section II of the Constitution of the State49
7070 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority50
7171 vote in both the Senate and the House of Representatives.51
7272 SECTION 3.52
7373 The election superintendent of Whitfield County shall call and conduct an election as53
7474 provided in this section for the purpose of submitting this Act to the electors of Whitfield54
7575 County for approval or rejection. The election superintendent shall conduct that election on55
7676 November 14, 2023, and shall issue the call and conduct that election as provided by general56
7777 law. The election superintendent shall cause the date and purpose of the election to be57
7878 published once a week for two weeks immediately preceding the date thereof in the official58
7979 organ of Whitfield County. The ballot shall have written or printed thereon the words:59
8080 "( ) YES60
8181 61
8282 ( ) NO62
8383 63
8484 64
8585 Shall the Act be approved which provides a homestead exemption from
8686 Whitfield County ad valorem taxes for county purposes in the amount of
8787 $150,000.00 of the appraised value of the homestead for residents of that
8888 county who are 65 years of age or older and whose income does not exceed
8989 $40,000.00?"
9090 All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
9191 65
9292 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on66
9393 such question are for approval of the Act, Section 1 of this Act shall become of full force and67
94-effect on January 1, 2024. If the Act is not so approved or if the election is not conducted68 23 LC 43 2780/AP
94+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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9797 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
9898 69
9999 be automatically repealed on the first day of January immediately following that election70
100100 date. The expense of such election shall be borne by Whitfield County. It shall be the71
101101 election superintendent's duty to certify the result thereof to the Secretary of State. The72
102102 provisions of this section shall be mandatory upon the election superintendent and are not73
103103 intended as directory. If the election superintendent fails or refuses to comply with this74
104104 section, any elector of Whitfield County may apply for a writ of mandamus to compel the75
105105 election superintendent to perform his or her duties under this section. If the court finds that76
106106 the election superintendent has not complied with this section, the court shall fashion77
107107 appropriate relief requiring the election superintendent to call and conduct such election on78
108108 the date required by this section or on the next date authorized for special elections provided79
109109 for in Code Section 21-2-540 of the O.C.G.A. 80
110110 SECTION 4.81
111111 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon82
112112 its approval by the Governor or upon its becoming law without such approval.83
113113 SECTION 5.84
114114 All laws and parts of laws in conflict with this Act are repealed.85