Georgia 2023-2024 Regular Session

Georgia Senate Bill SB292 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		23 LC 47 2377
2	2		S. B. 292
3	3		- 1 -
4	4		Senate Bill 292
5	5		By: Senator Moore of the 53rd
6		-	AS PASSED SENATE
7	6		A BILL TO BE ENTITLED
8	7		AN ACT
9	8		To amend an Act to provide a homestead exemption from all Catoosa County School District
10	9		1
11	10		ad valorem taxes for educational purposes in the amount of the full value of the homestead2
12	11		for certain residents of that school district who are 75 years of age or over, approved April 2,3
13	12		1998 (Ga. L. 1998, p. 4051), so as to provide that the unremarried surviving spouse of a4
14	13		person granted the exemption provided for in this Act shall continue to receive such5
15	14		exemption following the death of the original grantee, provided that such surviving spouse6
16	15		is 70 years of age or older; to provide for compliance with constitutional requirements; to7
17	16		provide for a referendum, effective dates, and automatic repeal, mandatory execution of8
18	17		election, and judicial remedies regarding failure to comply; to repeal conflicting laws; and9
19	18		for other purposes.10
20	19		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11
21	20		SECTION 1.12
22	21		An Act to provide a homestead exemption from all Catoosa County School District ad13
23	22		valorem taxes for educational purposes in the amount of the full value of the homestead for14
24	23		certain residents of that school district who are 75 years of age or over, approved April 2,15
25	24		1998 (Ga. L. 1998, p. 4051), is amended by adding a new section to read as follows:16 23 LC 47 2377
26	25		S. B. 292
27	26		- 2 -
28	27		"SECTION 2.1
29	28		17
30	29		The unremarried surviving spouse of the person who was originally granted the exemption18
31	30		provided for in Section 2 of this Act shall continue to receive the exemption provided under19
32	31		Section 2 of this Act, provided that the unremarried surviving spouse is 70 years of age or20
33	32		older and continues to occupy the home as a residence and homestead."21
34	33		SECTION 2.22
35	34		In accordance with the requirements of Article VII, Section II of the Constitution of the State23
36	35		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority24
37	36		vote in both the Senate and the House of Representatives.25
38	37		SECTION 3.26
39	38		The election superintendent of Catoosa County shall call and conduct an election as provided27
40	39		in this section for the purpose of submitting this Act to the electors of the Catoosa County28
41	40		School District for approval or rejection. The election superintendent shall conduct that29
42	41		election on the date of the general primary in 2024 and shall issue the call and conduct such30
43	42		election as provided by general law. The election superintendent shall cause the date and31
44	43		purpose of the election to be published once a week for two weeks immediately preceding32
45	44		the date thereof in the official organ of Catoosa County. The ballot shall have written or33
46	45		printed thereon the words:34
47	46		"( ) YES35
48	47		( ) NO36
49	48		37
50	49		38
51	50		39
52	51		40
53	52		41
54	53		Shall the Act be approved which amends the existing full homestead
55	54		exemption from Catoosa County School District ad valorem taxes for
56	55		educational purposes certain residents of that school district who are 75
57	56		years of age or over so as to authorize the unremarried surviving spouse of
58	57		such property owners who are 70 years of age or older to continue to receive
59	58		such tax exemption in the event of the death of the original property
60	59		owner?" 23 LC 47 2377
61	60		S. B. 292
62	61		- 3 -
63	62		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
64	63		42
65	64		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on43
66	65		such question are for approval of the Act, Section 1 of this Act shall become of full force and44
67	66		effect on January 1, 2025. If the Act is not so approved or if the election is not conducted45
68	67		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall46
69	68		be automatically repealed on the first day of January immediately following that election47
70	69		date. The expense of such election shall be borne by Catoosa County. It shall be the election48
71	70		superintendent's duty to certify the result thereof to the Secretary of State. The provisions49
72	71		of this section shall be mandatory upon the election superintendent and are not intended as50
73	72		directory. If the election superintendent fails or refuses to comply with this section, any51
74	73		elector of the Catoosa County school district may apply for a writ of mandamus to compel52
75	74		the election superintendent to perform his or her duties under this section. If the court finds53
76	75		that the election superintendent has not complied with this section, the court shall fashion54
77	76		appropriate relief requiring the election superintendent to call and conduct such election on55
78	77		the date required by this section or on the next date authorized for special elections provided56
79	78		for in Code Section 21-2-540 of the O.C.G.A.57
80	79		SECTION 4.58
81	80		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon59
82	81		its approval by the Governor or upon its becoming law without such approval.60
83	82		SECTION 5.61
84	83		All laws and parts of laws in conflict with this Act are repealed.62