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