| 3 | 3 | | By: Representatives Tarvin of the 2 |
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| 4 | 4 | | nd |
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| 5 | 5 | | and Cameron of the 1 |
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| 6 | 6 | | st |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | To provide a homestead exemption from City of Chickamauga independent school district |
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| 11 | 11 | | 1 |
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| 12 | 12 | | ad valorem taxes for educational purposes in the amount of $50,000.00 of the assessed value2 |
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| 13 | 13 | | of the homestead for residents of such school district who are 70 years of age or older; to3 |
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| 14 | 14 | | provide a homestead exemption from City of Chickamauga independent school district ad4 |
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| 15 | 15 | | valorem taxes for educational purposes in the amount of the full assessed value of the5 |
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| 16 | 16 | | homestead for residents of such school district who are 75 years of age or older; to provide6 |
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| 17 | 17 | | for definitions; to specify the terms and conditions of the exemption and the procedures7 |
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| 18 | 18 | | relating thereto; to provide for applicability; to provide for compliance with constitutional8 |
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| 19 | 19 | | requirements; to provide for a referendum, effective dates, automatic repeal, mandatory9 |
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| 20 | 20 | | execution of election, and judicial remedies regarding failure to comply; to provide for10 |
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| 21 | 21 | | related matters; to repeal conflicting laws; and for other purposes.11 |
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| 22 | 22 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12 |
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| 23 | 23 | | SECTION 1.13 |
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| 24 | 24 | | (a) As used in this Act, the term:14 |
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| 25 | 25 | | (1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for15 |
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| 26 | 26 | | educational purposes levied by, for, or on behalf of the City of Chickamauga independent16 |
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| 27 | 27 | | H. B. 697 |
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| 29 | 29 | | school district, including, but not limited to, any ad valorem taxes to pay interest on and |
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| 30 | 30 | | 17 |
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| 31 | 31 | | to retire independent school district bonded indebtedness.18 |
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| 32 | 32 | | (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19 |
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| 33 | 33 | | the O.C.G.A., as amended, with the additional qualification that it shall include not more20 |
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| 34 | 34 | | than five contiguous acres of homestead property.21 |
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| 35 | 35 | | (b)(1) Each resident of the City of Chickamauga independent school district who is at least22 |
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| 36 | 36 | | 70 years of age but less than 75 years of age on or before January 1 of the year in which23 |
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| 37 | 37 | | application for the exemption under this Act is made or any year subsequent to the making24 |
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| 38 | 38 | | of such application is granted an exemption on such person's homestead from the City of25 |
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| 39 | 39 | | Chickamauga independent school district ad valorem taxes for educational purposes in the26 |
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| 40 | 40 | | amount of $50,000.00 of the assessed value of such homestead. The value of that property27 |
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| 41 | 41 | | in excess of such exempted amount shall remain subject to taxation. The unremarried28 |
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| 42 | 42 | | surviving spouse of the person who has been granted the exemption provided for in this29 |
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| 43 | 43 | | paragraph shall continue to receive the exemption provided under this Act, provided that30 |
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| 44 | 44 | | the unremarried surviving spouse is 67 years of age or older and continues to occupy the31 |
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| 45 | 45 | | home as a residence and homestead.32 |
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| 46 | 46 | | (2) Each resident of the City of Chickamauga independent school district who is 75 years33 |
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| 47 | 47 | | of age or older on or before January 1 of the year in which application for the exemption34 |
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| 48 | 48 | | under this Act is made or any year subsequent to the making of such application is granted35 |
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| 49 | 49 | | an exemption on such person's homestead from the City of Chickamauga independent36 |
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| 50 | 50 | | school district ad valorem taxes for educational purposes in the amount of the full assessed37 |
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| 51 | 51 | | value of that homestead. The unremarried surviving spouse of the person who has been38 |
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| 52 | 52 | | granted the exemption provided for in this paragraph shall continue to receive the39 |
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| 53 | 53 | | exemption provided under this Act, provided that the unremarried surviving spouse is 7040 |
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| 54 | 54 | | years of age or older and continues to occupy the home as a residence and homestead.41 |
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| 55 | 55 | | H. B. 697 |
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| 57 | 57 | | (c) A person shall not receive the homestead exemption granted by subsection (b) of this |
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| 58 | 58 | | 42 |
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| 59 | 59 | | section unless such person or person's agent files an application with the governing authority43 |
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| 60 | 60 | | of the City of Chickamauga, or the designee thereof, giving such person's age and such44 |
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| 61 | 61 | | additional information relative to receiving such exemption as will enable the governing45 |
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| 62 | 62 | | authority of the City of Chickamauga, or the designee thereof, to make a determination46 |
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| 63 | 63 | | regarding the initial and continuing eligibility of such person for such exemption. The47 |
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| 64 | 64 | | governing authority of the City of Chickamauga, or the designee thereof, shall provide48 |
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| 65 | 65 | | application forms for this purpose.49 |
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| 66 | 66 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of50 |
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| 67 | 67 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year51 |
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| 68 | 68 | | so long as the person granted the homestead exemption under subsection (b) of this section52 |
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| 69 | 69 | | occupies the residence as a homestead. After such person has filed the proper application as53 |
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| 70 | 70 | | provided in subsection (c) of this section, it shall not be necessary to make application54 |
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| 71 | 71 | | thereafter for any year, and such exemption shall continue to be allowed to such person. It55 |
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| 72 | 72 | | shall be the duty of any such person granted the homestead exemption under subsection (b)56 |
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| 73 | 73 | | of this section to notify the governing authority of the City of Chickamauga, or the designee57 |
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| 74 | 74 | | thereof, in the event that such person for any reason becomes ineligible for such exemption.58 |
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| 75 | 75 | | (e) The exemption granted by subsection (b) of this section shall not apply to or affect any59 |
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| 76 | 76 | | state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem60 |
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| 77 | 77 | | taxes for municipal purposes, or county school district ad valorem taxes for educational61 |
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| 78 | 78 | | purposes. The homestead exemptions granted by subsection (b) of this section shall be in62 |
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| 79 | 79 | | lieu of and not in addition to any other homestead exemption applicable to the City of63 |
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| 80 | 80 | | Chickamauga independent school district ad valorem taxes for educational purposes.64 |
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| 81 | 81 | | (f) The exemptions granted by subsection (b) of this section shall apply to all taxable years65 |
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| 82 | 82 | | beginning on or after January 1, 2026.66 |
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| 83 | 83 | | H. B. 697 |
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| 85 | 85 | | SECTION 2. |
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| 86 | 86 | | 67 |
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| 87 | 87 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State68 |
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| 88 | 88 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority69 |
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| 89 | 89 | | vote in both the Senate and the House of Representatives.70 |
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| 90 | 90 | | SECTION 3.71 |
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| 91 | 91 | | The municipal election superintendent of the City of Chickamauga shall call and conduct an72 |
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| 92 | 92 | | election as provided in this section for the purpose of submitting this Act to the electors of73 |
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| 93 | 93 | | the City of Chickamauga independent school district for approval or rejection. The74 |
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| 94 | 94 | | municipal election superintendent shall conduct that election on the Tuesday after the first75 |
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| 95 | 95 | | Monday in November, 2025, and shall issue the call and conduct that election as provided76 |
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| 96 | 96 | | by general law. The municipal election superintendent shall cause the date and purpose of77 |
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| 97 | 97 | | the election to be published once a week for two weeks immediately preceding the date78 |
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| 98 | 98 | | thereof in the official organ of Walker County. The ballot shall have written or printed79 |
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| 99 | 99 | | thereon the words:80 |
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| 100 | 100 | | "( ) YES81 |
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| 101 | 101 | | 82 |
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| 102 | 102 | | ( ) NO83 |
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| 103 | 103 | | 84 |
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| 104 | 104 | | 85 |
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| 105 | 105 | | 86 |
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| 106 | 106 | | 87 |
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| 107 | 107 | | 88 |
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| 108 | 108 | | Shall the Act be approved which provides a homestead exemption from City |
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| 109 | 109 | | of Chickamauga independent school district ad valorem taxes for educational |
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| 110 | 110 | | purposes in the amount of $50,000.00 of the assessed value of the homestead |
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| 111 | 111 | | for residents of such school district who are 70 years of age or older and |
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| 112 | 112 | | which provides a homestead exemption from City of Chickamauga |
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| 113 | 113 | | independent school district ad valorem taxes for educational purposes in the |
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| 114 | 114 | | amount of the full assessed value of the homestead for residents of such |
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| 115 | 115 | | school district who are 75 years of age or older?" |
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| 116 | 116 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 117 | 117 | | 89 |
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| 118 | 118 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on90 |
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| 119 | 119 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and91 |
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| 120 | 120 | | effect on January 1, 2026. If the Act is not so approved or if the election is not conducted92 |
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| 121 | 121 | | H. B. 697 |
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| 123 | 123 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall |
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| 124 | 124 | | 93 |
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| 125 | 125 | | be automatically repealed on the 365th calendar day following the election date provided for94 |
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| 126 | 126 | | in this section. The expense of such election shall be borne by the City of Chickamauga. It95 |
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| 127 | 127 | | shall be the municipal election superintendent's duty to certify the result thereof to the96 |
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| 128 | 128 | | Secretary of State. The provisions of this section shall be mandatory upon the municipal97 |
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| 129 | 129 | | election superintendent and are not intended as directory. If the municipal election98 |
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| 130 | 130 | | superintendent fails or refuses to comply with this section, any elector of the City of99 |
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| 131 | 131 | | Chickamauga independent school district may apply for a writ of mandamus to compel the100 |
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| 132 | 132 | | municipal election superintendent to perform his or her duties under this section. If the court101 |
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| 133 | 133 | | finds that the municipal election superintendent has not complied with this section, the court102 |
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| 134 | 134 | | shall fashion appropriate relief requiring the municipal election superintendent to call and103 |
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| 135 | 135 | | conduct such election on the date required by this section or on the next date authorized for104 |
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| 136 | 136 | | special elections provided for in Code Section 21-2-540 of the O.C.G.A.105 |
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| 137 | 137 | | SECTION 4.106 |
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| 138 | 138 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon107 |
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| 139 | 139 | | its approval by the Governor or upon its becoming law without such approval.108 |
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| 140 | 140 | | SECTION 5.109 |
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| 141 | 141 | | All laws and parts of laws in conflict with this Act are repealed.110 |
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| 142 | 142 | | H. B. 697 |
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| 143 | 143 | | - 5 - |
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