25 LC 47 3277/AP
House Bill 595 (AS PASSED HOUSE AND SENATE)
By: Representative Greene of the 154
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from Early County school district ad
1
valorem taxes for educational purposes in the amount of $150,000.00 of the assessed value2
of the homestead for five years for residents of that school district who are 70 years of age3
or older, approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act4
approved May 3, 2023 (Ga. L. 2023, p. 4464), so as to remove the sunset date currently on5
the exemption; to provide for a referendum, effective dates, automatic repeal, mandatory6
execution of election, and judicial remedies regarding failure to comply; to repeal conflicting7
laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act providing a homestead exemption from Early County school district ad valorem taxes11
for educational purposes in the amount of $150,000.00 of the assessed value of the12
homestead for five years for residents of that school district who are 70 years of age or older,13
approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act approved14
May 3, 2023 (Ga. L. 2023, p. 4464), is amended by revising subsection (f) of Section 1 as15
follows:16
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"(f) The exemptions granted by subsection (b) of this section shall apply to all taxable
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years beginning on or after January 1, 2022."18
SECTION 2.19
In accordance with the requirements of Article VII, Section II of the Constitution of the State20
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority21
vote in both the Senate and the House of Representatives.22
SECTION 3.23
The election superintendent of Early County shall call and conduct an election as provided24
in this section for the purpose of submitting this Act to the electors of the Early County25
School District for approval or rejection. The election superintendent shall conduct that26
election on the date of the general primary in 2026 and shall issue the call and conduct such27
election as provided by general law. The election superintendent shall cause the date and28
purpose of the election to be published once a week for two weeks immediately preceding29
the date thereof in the official organ of Early County. The ballot shall have written or printed30
thereon the words:31
"( ) YES32
( ) NO33
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Shall the Act be approved that removes the December 1, 2028, sunset date
that currently exists on the homestead exemption that residents of the Early
County school district who are at least 70 years old may claim?"
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 on36
such question are for approval of the Act, Section 1 of this Act shall become of full force and37
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted38
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall39
be automatically repealed on the 365th calendar day following the election date provided for40
in this section. The expense of such election shall be borne by Early County. It shall be the41
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election superintendent's duty to certify the result thereof to the Secretary of State. The
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provisions of this section shall be mandatory upon the election superintendent and are not43
intended as directory. If the election superintendent fails or refuses to comply with this44
section, any elector of the Early County school district may apply for a writ of mandamus45
to compel the election superintendent to perform his or her duties under this section. If the46
court finds that the election superintendent has not complied with this section, the court shall47
fashion appropriate relief requiring the election superintendent to call and conduct such48
election on the date required by this section or on the next date authorized for special49
elections provided for in Code Section 21-2-540 of the O.C.G.A.50
SECTION 4.51
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon52
its approval by the Governor or upon its becoming law without such approval.53
SECTION 5.54
All laws and parts of laws in conflict with this Act are repealed.55
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