Georgia 2025-2026 Regular Session

Georgia House Bill HB698 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 61 0137~~/AP~~
2		-	House Bill 698 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 61 0137
	2	+	House Bill 698
3	3		By: Representatives Tarvin of the 2
4	4		nd
5	5		and Cameron of the 1
6	6		st
7	7
8	8		A BILL TO BE ENTITLED
9	9		AN ACT
10	10		To provide a homestead exemption from Walker County school district ad valorem taxes for
11	11		1
12	12		educational purposes in the amount of $50,000.00 of the assessed value of the homestead for2
13	13		residents of such school district who are 70 years of age or older; to provide a homestead3
14	14		exemption from Walker County school district ad valorem taxes for educational purposes in4
15	15		the amount of the full assessed value of the homestead for residents of such school district5
16	16		who have lived in such district for five years or more and who are 75 years of age or older;6
17	17		to provide for definitions; to specify the terms and conditions of the exemption and the7
18	18		procedures relating thereto; to provide for applicability; to provide for compliance with8
19	19		constitutional requirements; to provide for a referendum, effective dates, automatic repeal,9
20	20		mandatory execution of election, and judicial remedies regarding failure to comply; to10
21	21		provide for related matters; to repeal conflicting laws; and for other purposes.11
22	22		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
23	23		SECTION 1.13
24	24		(a) As used in this Act, the term:14
25	25		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for15
26	26		educational purposes levied by, for, or on behalf of the Walker County school district,16
27	27		H. B. 698
28		-	- 1 - 25 LC 61 0137~~/AP~~
	28	+	- 1 - 25 LC 61 0137
29	29		including, but not limited to, any ad valorem taxes to pay interest on and to retire county
30	30		17
31	31		school district bonded indebtedness.18
32	32		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19
33	33		the O.C.G.A., as amended, with the additional qualification that it shall include not more20
34	34		than five contiguous acres of homestead property.21
35	35		(b)(1) Each resident of the Walker County school district who is at least 70 years of age22
36	36		but less than 75 years of age on or before January 1 of the year in which the application23
37	37		for exemption under this Act is made or any year subsequent to the making of such24
38	38		application is granted an exemption on such person's homestead from Walker County25
39	39		school district ad valorem taxes for educational purposes in the amount of $50,000.00 of26
40	40		the assessed value of such homestead. The value of that property in excess of such27
41	41		exempted amount shall remain subject to taxation. The unremarried surviving spouse of28
42	42		the person who has been granted the exemption provided for in this paragraph shall29
43	43		continue to receive the exemption provided under this Act, provided that the unremarried30
44	44		surviving spouse is 67 years of age or older and continues to occupy the home as a31
45	45		residence and homestead.32
46	46		(2) Each resident of the Walker County school district who has lived in such district for33
47	47		five years or more and who is 75 years of age or older on or before January 1 of the year34
48	48		in which the application for exemption under this Act is made or any year subsequent to35
49	49		the making of such application is granted an exemption on such person's homestead from36
50	50		Walker County school district ad valorem taxes for educational purposes in the amount37
51	51		of the full assessed value of that homestead. The unremarried surviving spouse of the38
52	52		person who has been granted the exemption provided for in this paragraph shall continue39
53	53		to receive the exemption provided under this Act, provided that the unremarried surviving40
54	54		spouse is 70 years of age or older and continues to occupy the home as a residence and41
55	55		homestead.42
56	56		H. B. 698
57		-	- 2 - 25 LC 61 0137~~/AP~~
	57	+	- 2 - 25 LC 61 0137
58	58		(c) A person shall not receive the homestead exemptions granted by subsection (b) of this
59	59		43
60	60		section unless such person or person's agent files an application with the tax commissioner44
61	61		of Walker County, giving such person's age and such additional information relative to45
62	62		receiving such exemption as will enable the tax commissioner of Walker County to make a46
63	63		determination regarding the initial and continuing eligibility of such person for such47
64	64		exemption. The tax commissioner of Walker County shall provide application forms for this48
65	65		purpose.49
66	66		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of50
67	67		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year51
68	68		so long as the person granted the homestead exemption under subsection (b) of this section52
69	69		occupies the residence as a homestead. After such person has filed the proper application as53
70	70		provided in subsection (c) of this section, it shall not be necessary to make application54
71	71		thereafter for any year, and such exemption shall continue to be allowed to such person. It55
72	72		shall be the duty of any such person granted the homestead exemption under subsection (b)56
73	73		of this section to notify the tax commissioner of Walker County in the event that such person57
74	74		for any reason becomes ineligible for such exemption.58
75	75		(e) The exemptions granted by subsection (b) of this section shall not apply to or affect any59
76	76		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem60
77	77		taxes for municipal purposes, or independent school district ad valorem taxes for educational61
78	78		purposes. The homestead exemptions granted by subsection (b) of this section shall be in62
79	79		lieu of and not in addition to any other homestead exemption applicable to Walker County63
80	80		school district ad valorem taxes for educational purposes.64
81	81		(f) The exemptions granted by subsection (b) of this section shall apply to all taxable years65
82	82		beginning on or after January 1, 2027.66
83	83		H. B. 698
84		-	- 3 - 25 LC 61 0137~~/AP~~
	84	+	- 3 - 25 LC 61 0137
85	85		SECTION 2.
86	86		67
87	87		In accordance with the requirements of Article VII, Section II of the Constitution of the State68
88	88		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority69
89	89		vote in both the Senate and the House of Representatives.70
90	90		SECTION 3.71
91	91		The election superintendent of Walker County shall call and conduct an election as provided72
92	92		in this section for the purpose of submitting this Act to the electors of the Walker County73
93	93		school district for approval or rejection. The election superintendent shall conduct that74
94	94		election on the Tuesday after the first Monday in November, 2026, and shall issue the call75
95	95		and conduct that election as provided by general law. The election superintendent shall76
96	96		cause the date and purpose of the election to be published once a week for two weeks77
97	97		immediately preceding the date thereof in the official organ of Walker County. The ballot78
98	98		shall have written or printed thereon the words:79
99	99		"( ) YES80
100	100		81
101	101		( ) NO82
102	102		83
103	103		84
104	104		85
105	105		86
106	106		87
107	107		Shall the Act be approved which provides a homestead exemption from
108	108		Walker County school district ad valorem taxes for educational purposes in
109	109		the amount of $50,000.00 of the assessed value of the homestead for
110	110		residents of such school district who are 70 years of age or older and which
111	111		provides a homestead exemption from Walker County school district ad
112	112		valorem taxes for educational purposes in the amount of the full assessed
113	113		value of the homestead for residents of such school district who have lived
114	114		in such district for five years or more and who are 75 years of age or older?"
115	115		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
116	116		88
117	117		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on89
118	118		such question are for approval of the Act, Section 1 of this Act shall become of full force and90
119	119		effect on January 1, 2027. If the Act is not so approved or if the election is not conducted91
120	120		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall92
121	121		H. B. 698
122		-	- 4 - 25 LC 61 0137~~/AP~~
	122	+	- 4 - 25 LC 61 0137
123	123		be automatically repealed on the 365th calendar day following the election date provided for
124	124		93
125	125		in this section. The expense of such election shall be borne by Walker County. It shall be the94
126	126		election superintendent's duty to certify the result thereof to the Secretary of State. The95
127	127		provisions of this section shall be mandatory upon the election superintendent and are not96
128	128		intended as directory. If the election superintendent fails or refuses to comply with this97
129	129		section, any elector of the Walker County school district may apply for a writ of mandamus98
130	130		to compel the election superintendent to perform his or her duties under this section. If the99
131	131		court finds that the election superintendent has not complied with this section, the court shall100
132	132		fashion appropriate relief requiring the election superintendent to call and conduct such101
133	133		election on the date required by this section or on the next date authorized for special102
134	134		elections provided for in Code Section 21-2-540 of the O.C.G.A.103
135	135		SECTION 4.104
136	136		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon105
137	137		its approval by the Governor or upon its becoming law without such approval.106
138	138		SECTION 5.107
139	139		All laws and parts of laws in conflict with this Act are repealed.108
140	140		H. B. 698
141	141		- 5 -