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