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Senate Bill 584
By: Senator Jones of the 10th
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide for new homestead exemptions from City of Stockbridge ad valorem taxes for
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municipal purposes for residents, certain seniors, and residents with septic systems; to2
provide for definitions; to specify the terms and conditions of the exemptions and the3
procedures relating thereto; to provide for related matters; to provide for applicability; to4
provide for compliance with constitutional requirements; to provide for a referendum,5
effective dates, automatic repeal, mandatory execution of election, and judicial remedies6
regarding failure to comply; to repeal conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
(a) As used in this Act, the term:10
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal11
purposes levied by, for, or on behalf of the City of Stockbridge, except for any ad12
valorem taxes to pay interest on and to retire municipal bonded indebtedness.13
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14
the O.C.G.A., as amended.15
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(b)(1) Each resident of the City of Stockbridge is granted an exemption on that person's
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homestead from City of Stockbridge ad valorem taxes for municipal purposes in the17
amount of $10,000.00 of the current year assessed value. The value of that property in18
excess of such exempted amount shall remain subject to taxation.19
(2) Each resident of the City of Stockbridge age 62 years or older or residing on a20
property equipped with a septic system is granted an exemption on that person's21
homestead from City of Stockbridge ad valorem taxes for municipal purposes in the22
amount of $15,000.00 of the current year assessed value, including any final23
determination of value. The value of that property in excess of such exempted amount24
shall remain subject to taxation.25
(c) The surviving spouse of the person who has been granted the exemption provided for in26
subsection (b) of this section shall continue to receive the exemption provided under27
subsection (b) of this section, so long as that surviving spouse continues to occupy the home28
as a residence and homestead.29
(d) A person shall not receive the homestead exemption granted by subsection (b) of this30
section unless the person or person's agent files an application with the governing authority31
of the City of Stockbridge giving such information relative to receiving such exemption as32
will enable the governing authority, or its designee, to make a determination regarding the33
initial and continuing eligibility of such owner for such exemption. The governing authority34
of the City of Stockbridge shall provide application forms for this purpose.35
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of36
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year37
so long as the owner occupies the residence as a homestead. After a person has filed the38
proper application as provided in subsection (d) of this section, it shall not be necessary to39
make application thereafter for any year and the exemption shall continue to be allowed to40
such person. It shall be the duty of any person granted the homestead exemption under41
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subsection (b) of this section to notify the governing authority of the City of Stockbridge in
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the event that person for any reason becomes ineligible for that exemption.43
(f) The exemption granted by subsection (b) of this section shall not apply to or affect state44
ad valorem taxes, municipal or independent school district ad valorem taxes for educational45
purposes, county ad valorem taxes for county purposes, or county school district ad valorem46
taxes for educational purposes. The homestead exemption granted by subsection (b) of this47
section shall be in addition to and not in lieu of any other homestead exemption applicable48
to ad valorem taxes for municipal purposes.49
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years50
beginning on or after January 1, 2025.51
SECTION 2.52
In accordance with the requirements of Article VII, Section II of the Constitution of the State53
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority54
vote in both the Senate and the House of Representatives.55
SECTION 3.56
The municipal election superintendent of the City of Stockbridge shall call and conduct an57
election as provided in this section for the purpose of submitting this Act to the electors of58
the City of Stockbridge for approval or rejection. The municipal election superintendent59
shall conduct such election on no later than the general election in 2024, and shall issue the60
call and conduct that election as provided by general law. The municipal election61
superintendent shall cause the date and purpose of the election to be published once a week62
for two weeks immediately preceding the date thereof in the official organ of Henry County.63
The ballot shall have written or printed thereon the words:64
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"( ) YES
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( ) NO 66
67
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Shall the Act be approved which provides a new homestead exemption from
City of Stockbridge ad valorem taxes for municipal purposes in the amount
of $10,000.00 for all residents and $15,000.00 for residents age 62 years or
older and residents residing on a property equipped with a septic system?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
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desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes70
cast on such question are for approval of the Act, Section 1 of this Act shall become of full71
force and effect on January 1, 2025. If the Act is not so approved or if the election is not72
conducted as provided in this section, Section 1 of this Act shall not become effective and73
this Act shall be automatically repealed on the first day of July immediately following that74
election date. The expense of such election shall be borne by the City of Stockbridge. It75
shall be the municipal election superintendent's duty to certify the result thereof to the76
Secretary of State. The provisions of this section shall be mandatory upon the municipal77
election superintendent and are not intended as directory. If the municipal election78
superintendent fails or refuses to comply with this section, any elector of the City of79
Stockbridge may apply for a writ of mandamus to compel the municipal election80
superintendent to perform his or her duties under this section. If the court finds that the81
municipal election superintendent has not complied with this section, the court shall fashion82
appropriate relief requiring the municipal election superintendent to call and conduct such83
election on the date required by this section or on the next date authorized for special84
elections provided for in Code Section 21-2-540 of the O.C.G.A.85
SECTION 4.86
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon87
its approval by the Governor or upon its becoming law without such approval.88
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SECTION 5.
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All laws and parts of laws in conflict with this Act are repealed.90
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