25 LC 62 0020/AP
House Bill 29 (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 school district ad valorem taxes
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for educational purposes in the amount of $10,000.00 of the assessed value of the homestead2
for residents of that school district; to provide for definitions; to specify the terms and3
conditions of the exemption and the procedures relating thereto; to provide for applicability;4
to 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 provide for related matters; to repeal conflicting laws; and for7
other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
educational purposes levied by, for, or on behalf of the Colquitt County school district,13
except for any ad valorem taxes to pay interest on and to retire county school district14
bonded indebtedness.15
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(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
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the O.C.G.A., as amended, with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(b) Each resident of the Colquitt County school district is granted an exemption on such19
person's homestead from Colquitt County school district ad valorem taxes for educational20
purposes in the amount of $10,000.00 of the assessed value of such homestead. The value21
of that property in excess of such exempted amount shall remain subject to taxation.22
(c) A person shall not receive the homestead exemption granted by subsection (b) of this23
section unless such person or person's agent files an application with the tax commissioner24
of Colquitt County, giving such information relative to receiving such exemption as will25
enable the tax commissioner of Colquitt County to make a determination regarding the initial26
and continuing eligibility of such person for such exemption. The tax commissioner of27
Colquitt County shall provide application forms for this purpose.28
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of29
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year30
so long as the person granted the homestead exemption under subsection (b) of this section31
occupies such residence as a homestead. After a person has filed the proper application as32
provided in subsection (c) of this section, it shall not be necessary to make application33
thereafter for any year, and such exemption shall continue to be allowed to such person. It34
shall be the duty of any person granted the homestead exemption under subsection (b) of this35
section to notify the tax commissioner of Colquitt County in the event that such person for36
any reason becomes ineligible for such exemption.37
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any38
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem39
taxes for municipal purposes, or independent school district ad valorem taxes for educational40
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu41
of and not in addition to the homestead exemption provided in Code Section 48-5-44, but42
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shall be in addition to any other homestead exemption applicable to Colquitt County school
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district ad valorem taxes for educational purposes.44
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years45
beginning on or after January 1, 2027.46
SECTION 2.47
In accordance with the requirements of Article VII, Section II of the Constitution of the State48
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority49
vote in both the Senate and the House of Representatives.50
SECTION 3.51
The election superintendent of Colquitt County shall call and conduct an election as provided52
in this section for the purpose of submitting this Act to the electors of the Colquitt County53
school district for approval or rejection. The election superintendent shall conduct that54
election on the date of the general primary in 2026 and shall issue the call and conduct that55
election as provided by general law. The election superintendent shall cause the date and56
purpose of the election to be published once a week for two weeks immediately preceding57
the date thereof in the official organ of Colquitt County. The ballot shall have written or58
printed thereon the words:59
"( ) YES60
61
( ) NO62
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Shall the Act be approved which provides a homestead exemption from
Colquitt County school district ad valorem taxes for educational purposes
in the amount of $10,000.00 of the assessed value of the homestead for
residents of that school district?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
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to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on65
such question are for approval of the Act, Section 1 of this Act shall become of full force and66
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted67
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as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
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be automatically repealed on the 365th calendar day following the election date provided for69
in this section. The expense of such election shall be borne by Colquitt County. It shall be70
the election superintendent's duty to certify the result thereof to the Secretary of State. The71
provisions of this section shall be mandatory upon the election superintendent and are not72
intended as directory. If the election superintendent fails or refuses to comply with this73
section, any elector of the Colquitt County school district may apply for a writ of mandamus74
to compel the election superintendent to perform his or her duties under this section. If the75
court finds that the election superintendent has not complied with this section, the court shall76
fashion appropriate relief requiring the election superintendent to call and conduct such77
election on the date required by this section or on the next date authorized for special78
elections provided for in Code Section 21-2-540 of the O.C.G.A.79
SECTION 4.80
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon81
its approval by the Governor or upon its becoming law without such approval.82
SECTION 5.83
All laws and parts of laws in conflict with this Act are repealed.84
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