25 LC 47 3247/AP
House Bill 539 (AS PASSED HOUSE AND SENATE)
By: Representatives Reeves of the 99
th
, Efstration of the 104
th
, Clark of the 108
th
, Adeyina
of the 110
th
, Okoye of the 102
nd
, and others
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption of $4,000.00 from all county school
1
district ad valorem taxation, except taxes levied to retire bonded indebtedness, which applies2
to the homestead of each resident of the Gwinnett County school district actually occupied3
by the owner as a residence and homestead, approved March 24, 1988 (Ga. L. 1988, p.4
4199), so as to increase said homestead exemption to $10,000.00; to provide for compliance5
with constitutional requirements; to provide for a referendum, effective dates, and automatic6
repeal; to provide for mandatory execution of election and judicial remedies regarding failure7
to comply; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act to provide a homestead exemption of $4,000.00 from all county school district ad11
valorem taxation, except taxes levied to retire bonded indebtedness, which applies to the12
homestead of each resident of the Gwinnett County school district actually occupied by the13
owner as a residence and homestead, approved March 24, 1988 (Ga. L. 1988, p. 4199), is14
amended by revising Section 2 as follows:15
H. B. 539
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"SECTION 2.
16
The homestead of each resident of the Gwinnett County school district actually occupied17
by the owner as a residence and homestead, and only so long as actually occupied by the18
owner primarily as such, is exempted from Gwinnett County school district ad valorem19
taxation in the amount of $10,000.00 of the assessed value of the homestead for the tax20
year beginning January 1, 2027, and for all tax years thereafter."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 Gwinnett County shall call and conduct an election as27
provided in this section for the purpose of submitting this Act to the electors of the Gwinnett28
County school district for approval or rejection. The election superintendent shall conduct29
that election on the date of the general primary in 2026 and shall issue the call and conduct30
such election as provided by general law. The election superintendent shall cause the date31
and purpose of the election to be published once a week for two weeks immediately32
preceding the date thereof in the official organ of Gwinnett County. The ballot shall have33
written or printed thereon the words:34
"( ) YES35
( ) NO36
37
38
39
Shall the Act be approved which increases the homestead exemption from
Gwinnett 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, which represents a $2,000.00 increase in
such exemption?"
H. B. 539
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All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
40
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on41
such question are for approval of the Act, Section 1 of this Act shall become of full force and42
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted43
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall44
be automatically repealed on the 365th calendar day following the election date provided for45
in this section. The expense of such election shall be borne by Gwinnett County. It shall be46
the election superintendent's duty to certify the result thereof to the Secretary of State. The47
provisions of this section shall be mandatory upon the election superintendent and are not48
intended as directory. If the election superintendent fails or refuses to comply with this49
section, any elector of the Gwinnett County school district may apply for a writ of mandamus50
to compel the election superintendent to perform his or her duties under this section. If the51
court finds that the election superintendent has not complied with this section, the court shall52
fashion appropriate relief requiring the election superintendent to call and conduct such53
election on the date required by this section or on the next date authorized for special54
elections provided for in Code Section 21-2-540 of the O.C.G.A.55
SECTION 4.56
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon57
its approval by the Governor or upon its becoming law without such approval.58
SECTION 5.59
All laws and parts of laws in conflict with this Act are repealed.60
H. B. 539
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