Georgia 2025-2026 Regular Session

Georgia House Bill HB741 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3514~~/AP~~
2		-	House Bill 741 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3514
	2	+	House Bill 741
3	3		By: Representatives Petrea of the 166
4	4		th
5	5		, Stephens of the 164
6	6		th
7	7		, and Franklin of the 160
8	8		th
9	9
10	10		A BILL TO BE ENTITLED
11	11		AN ACT
12	12		To provide a homestead exemption from Bryan County school district ad valorem taxes for
13	13		1
14	14		educational purposes in an amount equal to the amount by which the current year assessed2
15	15		value of a homestead exceeds the base year assessed value of such homestead; to provide for3
16	16		definitions; to specify the terms and conditions of the exemption and the procedures relating4
17	17		thereto; to provide for applicability; to provide a short title; to provide for compliance with5
18	18		constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6
19	19		mandatory execution of election, and judicial remedies regarding failure to comply; to7
20	20		provide for related matters; to repeal conflicting laws; and for other purposes.8
21	21		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
22	22		SECTION 1.10
23	23		This Act shall be known and may be cited as the "Petrea-Stephens-Franklin-Watson Tax11
24	24		Relief Act."12
25	25		SECTION 2.13
26	26		(a) As used in this Act, the term:14
27	27		H. B. 741
28		-	- 1 - 25 LC 47 3514~~/AP~~
	28	+	- 1 - 25 LC 47 3514
29	29		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for
30	30		15
31	31		educational purposes levied by, for, or on behalf of the Bryan County school district,16
32	32		except for any ad valorem taxes to pay interest on and to retire county school district17
33	33		bonded indebtedness.18
34	34		(2) "Base year" means the taxable year immediately preceding the taxable year in which19
35	35		the exemption under subsection (b) of this section is first granted to the most recent20
36	36		owner of such homestead.21
37	37		(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of22
38	38		the O.C.G.A., as amended, with the additional qualification that it shall include not more23
39	39		than five contiguous acres of homestead property.24
40	40		(b) Each resident of the Bryan County school district is granted an exemption on such25
41	41		person's homestead from Bryan County school district ad valorem taxes for educational26
42	42		purposes in an amount equal to the amount by which the current year assessed value of such27
43	43		homestead exceeds the base year assessed value, including any final determination of value28
44	44		on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such29
45	45		homestead. This exemption shall not apply to taxes assessed on improvements to such30
46	46		homestead or additional land that is added to such homestead after January 1 of the base31
47	47		year. If any real property is removed from such homestead, the base year assessed value,32
48	48		including any final determination of value on appeal pursuant to Code Section 48-5-311 of33
49	49		the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall34
50	50		be recalculated accordingly. The value of that property in excess of such exempted amount35
51	51		shall remain subject to taxation.36
52	52		(c) A person shall not receive the homestead exemption granted by subsection (b) of this37
53	53		section unless such person or person's agent files an application with the tax commissioner38
54	54		of Bryan County, giving such information relative to receiving such exemption as will enable39
55	55		the tax commissioner of Bryan County to make a determination regarding the initial and40
56	56		H. B. 741
57		-	- 2 - 25 LC 47 3514~~/AP~~
	57	+	- 2 - 25 LC 47 3514
58	58		continuing eligibility of such person for such exemption. The tax commissioner of Bryan
59	59		41
60	60		County shall provide application forms for this purpose.42
61	61		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of43
62	62		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year44
63	63		so long as the person granted the homestead exemption under subsection (b) of this section45
64	64		occupies the residence as a homestead. After such person has filed the proper application as46
65	65		provided in subsection (c) of this section, it shall not be necessary to make application47
66	66		thereafter for any year, and such exemption shall continue to be allowed to such person. It48
67	67		shall be the duty of any such person granted the homestead exemption under subsection (b)49
68	68		of this section to notify the tax commissioner of Bryan County in the event that such person50
69	69		for any reason becomes ineligible for such exemption. The surviving spouse of the person51
70	70		who has been granted the exemption provided for in subsection (b) of this section shall52
71	71		continue to receive the exemption provided under subsection (b) of this section, so long as53
72	72		that surviving spouse continues to occupy the home as a residence and homestead.54
73	73		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any55
74	74		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem56
75	75		taxes for municipal purposes, or independent school district ad valorem taxes for educational57
76	76		purposes. The homestead exemption granted by subsection (b) of this section shall be in58
77	77		addition to and not in lieu of any other homestead exemption applicable to Bryan County59
78	78		school district ad valorem taxes for educational purposes.60
79	79		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years61
80	80		beginning on or after January 1, 2026.62
81	81		SECTION 3.63
82	82		In accordance with the requirements of Article VII, Section II of the Constitution of the State64
83	83		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority65
84	84		vote in both the Senate and the House of Representatives.66
85	85		H. B. 741
86		-	- 3 - 25 LC 47 3514~~/AP~~
	86	+	- 3 - 25 LC 47 3514
87	87		SECTION 4.
88	88		67
89	89		The election superintendent of Bryan County shall call and conduct an election as provided68
90	90		in this section for the purpose of submitting this Act to the electors of the Bryan County69
91	91		school district for approval or rejection. The election superintendent shall conduct that70
92	92		election on the Tuesday following the first Monday in November of 2025 and shall issue the71
93	93		call and conduct that election as provided by general law. The election superintendent shall72
94	94		cause the date and purpose of the election to be published once a week for two weeks73
95	95		immediately preceding the date thereof in the official organ of Bryan County. The ballot74
96	96		shall have written or printed thereon the words:75
97	97		"( ) YES76
98	98		77
99	99		( ) NO78
100	100		79
101	101		80
102	102		81
103	103		Shall the Act be approved which provides a homestead exemption from
104	104		Bryan County school district ad valorem taxes for educational purposes in
105	105		an amount equal to the amount by which the current year assessed value of
106	106		a homestead exceeds the base year assessed value, including any final
107	107		determination of value on appeal pursuant to Code Section 48-5-311 of the
108	108		O.C.G.A., as amended, of such homestead?"
109	109		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
110	110		82
111	111		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on83
112	112		such question are for approval of the Act, Section 2 of this Act shall become of full force and84
113	113		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted85
114	114		as provided in this section, Section 2 of this Act shall not become effective, and this Act shall86
115	115		be automatically repealed on the 365th calendar day following the election date provided for87
116	116		in this section. The expense of such election shall be borne by Bryan County. It shall be the88
117	117		election superintendent's duty to certify the result thereof to the Secretary of State. The89
118	118		provisions of this section shall be mandatory upon the election superintendent and are not90
119	119		intended as directory. If the election superintendent fails or refuses to comply with this91
120	120		section, any elector of the Bryan County school district may apply for a writ of mandamus92
121	121		to compel the election superintendent to perform his or her duties under this section. If the93
122	122		H. B. 741
123		-	- 4 - 25 LC 47 3514~~/AP~~
	123	+	- 4 - 25 LC 47 3514
124	124		court finds that the election superintendent has not complied with this section, the court shall
125	125		94
126	126		fashion appropriate relief requiring the election superintendent to call and conduct such95
127	127		election on the date required by this section or on the next date authorized for special96
128	128		elections provided for in Code Section 21-2-540 of the O.C.G.A.97
129	129		SECTION 5.98
130	130		Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon99
131	131		its approval by the Governor or upon its becoming law without such approval.100
132	132		SECTION 6.101
133	133		All laws and parts of laws in conflict with this Act are repealed.102
134	134		H. B. 741
135	135		- 5 -