25 LC 62 0019/AP
House Bill 28 (AS PASSED HOUSE AND SENATE)
By: Representative Cannon of the 172
nd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Colquitt County ad valorem taxes for county
1
purposes in the amount of $10,000.00 of the assessed value of the homestead for residents2
of that county; to provide for definitions; to specify the terms and conditions of the3
exemption and the procedures relating thereto; to provide for applicability; to provide for4
compliance with constitutional requirements; to provide for a referendum, effective dates,5
automatic repeal, mandatory execution of election, and judicial remedies regarding failure6
to comply; to provide for related matters; 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 county purposes" means all ad valorem taxes for county11
purposes levied by, for, or on behalf of Colquitt County, except for any ad valorem taxes12
to pay interest on and to retire county 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, with the additional qualification that it shall include not more15
than five contiguous acres of homestead property.16
H. B. 28
- 1 - 25 LC 62 0019/AP
(b) Each resident of Colquitt County is granted an exemption on such person's homestead
17
from Colquitt County ad valorem taxes for county purposes in the amount of $10,000.00 of18
the assessed value of that homestead. The value of such property in excess of such exempted19
amount shall remain subject to taxation.20
(c) A person shall not receive the homestead exemption granted by subsection (b) of this21
section unless such person or person's agent files an application with the tax commissioner22
of Colquitt County, giving such information relative to receiving such exemption as will23
enable the tax commissioner of Colquitt County to make a determination regarding the initial24
and continuing eligibility of such person for such exemption. The tax commissioner of25
Colquitt County shall provide application forms for this purpose.26
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28
so long as the person granted the homestead exemption under subsection (b) of this section29
occupies such residence as a homestead. After a person has filed the proper application as30
provided in subsection (c) of this section, it shall not be necessary to make application31
thereafter for any year, and the exemption shall continue to be allowed to such person. It32
shall be the duty of any person granted the homestead exemption under subsection (b) of this33
section to notify the tax commissioner of Colquitt County in the event that such person for34
any reason becomes ineligible for such exemption.35
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any36
state ad valorem taxes, county or independent school district ad valorem taxes for educational37
purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption38
granted by subsection (b) of this section shall be in lieu of and not in addition to the39
homestead exemption provided in Code Section 48-5-44, but shall be in addition to any other40
homestead exemption applicable to Colquitt County ad valorem taxes for county purposes.41
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years42
beginning on or after January 1, 2027.43
H. B. 28
- 2 - 25 LC 62 0019/AP
SECTION 2.
44
In accordance with the requirements of Article VII, Section II of the Constitution of the State45
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority46
vote in both the Senate and the House of Representatives.47
SECTION 3.48
The election superintendent of Colquitt County shall call and conduct an election as provided49
in this section for the purpose of submitting this Act to the electors of Colquitt County for50
approval or rejection. The election superintendent shall conduct that election on the date of51
the general primary in 2026 and shall issue the call and conduct that election as provided by52
general law. The election superintendent shall cause the date and purpose of the election to53
be published once a week for two weeks immediately preceding the date thereof in the54
official organ of Colquitt County. The ballot shall have written or printed thereon the words:55
"( ) YES56
57
( ) NO58
59
Shall the Act be approved which provides a homestead exemption from
Colquitt County ad valorem taxes for county purposes in the amount of
$10,000.00 of the assessed value of the homestead for residents of that
county?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
60
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on61
such question are for approval of the Act, Section 1 of this Act shall become of full force and62
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted63
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall64
be automatically repealed on the 365th calendar day following the election date provided for65
in this section. The expense of such election shall be borne by Colquitt County. It shall be66
the election superintendent's duty to certify the result thereof to the Secretary of State. The67
provisions of this section shall be mandatory upon the election superintendent and are not68
intended as directory. If the election superintendent fails or refuses to comply with this69
H. B. 28
- 3 - 25 LC 62 0019/AP
section, any elector of Colquitt County may apply for a writ of mandamus to compel the
70
election superintendent to perform his or her duties under this section. If the court finds that71
the election superintendent has not complied with this section, the court shall fashion72
appropriate relief requiring the election superintendent to call and conduct such election on73
the date required by this section or on the next date authorized for special elections provided74
for in Code Section 21-2-540 of the O.C.G.A.75
SECTION 4.76
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon77
its approval by the Governor or upon its becoming law without such approval.78
SECTION 5.79
All laws and parts of laws in conflict with this Act are repealed.80
H. B. 28
- 4 -