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