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House Bill 758 (AS PASSED HOUSE AND SENATE)
By: Representatives Mathiak of the 82
nd
and Camp of the 135
th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Spalding County school district ad valorem taxes
1
for educational purposes in a graduated amount on the assessed value of the homestead for2
residents of that school district who are 65 years of age or older and based upon their income,3
excluding certain retirement income; to provide that such exemption shall be in the full4
amount of the assessed value of the homestead for residents of that school district who are5
65 years of age or older and whose income, excluding certain retirement income, does not6
exceed $25,000.00, in the amount of half of the assessed value of the homestead for residents7
of that school district who are 65 years of age or older and whose income, excluding certain8
retirement income, is between $25,000.00 and $53,00.00, and in the amount of 25 percent9
of the assessed value of the homestead for residents of that school district who are 65 years10
of age or older and whose income, excluding certain retirement income, exceeds $53,00.00;11
to provide for definitions; to specify the terms and conditions of the exemption and the12
procedures relating thereto; to provide for applicability; to provide for compliance with13
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,14
mandatory execution of election, and judicial remedies regarding failure to comply; to15
provide for related matters; to repeal conflicting laws; and for other purposes.16
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:17
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SECTION 1.
18
(a) As used in this Act, the term:19
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for20
educational purposes levied by, for, or on behalf of the Spalding County school district,21
except for any ad valorem taxes to pay interest on and to retire county school district22
bonded indebtedness.23
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of24
the O.C.G.A., as amended, with the additional qualification that it shall include not more25
than five contiguous acres of homestead property.26
(3) "Income" means gross income from all sources determined pursuant to Chapter 7 of27
Title 48 of the O.C.G.A., as amended, for state income tax purposes, except income shall28
not include income received as retirement, survivor, or disability benefits under the29
federal Social Security Act or under any other public or private retirement, disability, or30
pension system, except such income which is in excess of the maximum amount31
authorized to be paid to an individual and such individual's spouse under the federal32
Social Security Act. Income from such sources in excess of such maximum amount shall33
be included as income for the purposes of this Act.34
(4) "Senior citizen" means a person who is 65 years of age or older on or before35
January 1 of the year in which application for the exemption under subsection (b) of this36
section is made.37
(b) Each resident of the Spalding County school district who is a senior citizen is granted38
an exemption on such person's homestead from Spalding County school district ad valorem39
taxes for educational purposes in:40
(1) The full amount of the assessed value of such homestead. The exemption under this41
paragraph shall only be granted if such person's income, together with the income of the42
spouse who also occupies and resides at such homestead, does not exceed $25,000.00 for43
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the immediately preceding year. The value of that property in excess of such exempted
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amount shall remain subject to taxation.45
(2) The amount of half of the assessed value of such homestead. The exemption under46
this paragraph shall only be granted if such person's income, together with the income of47
the spouse who also occupies and resides at such homestead, exceeds $25,000.00 and48
does not exceed $53,000.00 for the immediately preceding year. The value of that49
property in excess of such exempted amount shall remain subject to taxation.50
(3) The amount of 25 percent of the assessed value of such homestead. The exemption51
under this subsection shall only be granted if such person's income, together with the52
income of the spouse who also occupies and resides at such homestead, exceeds53
$53,000.00 for the immediately preceding year. The value of that property in excess of54
such exempted amount shall remain subject to taxation.55
(c) A person shall not receive the homestead exemption granted by subsection (b) of this56
section unless such person or person's agent files an application with the tax commissioner57
of Spalding County, giving such person's age, income, and such additional information58
relative to receiving such exemption as will enable the tax commissioner of Spalding County59
to make a determination regarding the initial and continuing eligibility of such person for60
such exemption. The tax commissioner of Spalding County shall provide application forms61
for this purpose.62
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of63
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year64
so long as the person granted the homestead exemption under subsection (b) of this section65
occupies the residence as a homestead. After such person has filed the proper application as66
provided in subsection (c) of this section, it shall not be necessary to make application67
thereafter for any year, and such exemption shall continue to be allowed to such person. It68
shall be the duty of any such person granted the homestead exemption under subsection (b)69
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of this section to notify the tax commissioner of Spalding County in the event that such
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person for any reason becomes ineligible for such exemption.71
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any72
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem73
taxes for municipal purposes, or independent school district ad valorem taxes for educational74
purposes. The homestead exemption granted by subsection (b) of this section shall be in75
addition to and not in lieu of any other homestead exemption applicable to Spalding County76
school district ad valorem taxes for educational purposes.77
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years78
beginning on or after January 1, 2026.79
SECTION 2.80
In accordance with the requirements of Article VII, Section II of the Constitution of the State81
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority82
vote in both the Senate and the House of Representatives.83
SECTION 3.84
The election superintendent of Spalding County shall call and conduct an election as85
provided in this section for the purpose of submitting this Act to the electors of the Spalding86
County school district for approval or rejection. The election superintendent shall conduct87
that election on Tuesday following the first Monday in November of 2025 and shall issue the88
call and conduct that election as provided by general law. The election superintendent shall89
cause the date and purpose of the election to be published once a week for two weeks90
immediately preceding the date thereof in the official organ of Spalding County. The ballot91
shall have written or printed thereon the words:92
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"( ) YES
93
94
( ) NO95
96
97
98
99
100
101
102
Shall the Act be approved which provides residents of the Spalding County
school district who are 65 years of age or older a homestead exemption
from ad valorem taxes for educational purposes in the amount of:
(1) One hundred percent of the assessed value of the homestead if the
owner's income, not including certain retirement income, does not
exceed $25,000.00;
(2) Fifty percent of the assessed value of the homestead if the owner's
income, not including certain retirement income, is between $25,000.00
and $53,000.00; and
(3) Twenty-five percent of the assessed value of the homestead if the
owner's income, not including certain retirement income, exceeds
$53,000.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
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to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on104
such question are for approval of the Act, Section 1 of this Act shall become of full force and105
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted as106
provided in this section, Section 1 of this Act shall not become effective, and this Act shall107
be automatically repealed on the 365th calendar day following the election date provided for108
in this section. The expense of such election shall be borne by Spalding County. It shall be109
the election superintendent's duty to certify the result thereof to the Secretary of State. The110
provisions of this section shall be mandatory upon the election superintendent and are not111
intended as directory. If the election superintendent fails or refuses to comply with this112
section, any elector of the Spalding County school district may apply for a writ of mandamus113
to compel the election superintendent to perform his or her duties under this section. If the114
court finds that the election superintendent has not complied with this section, the court shall115
fashion appropriate relief requiring the election superintendent to call and conduct such116
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election on the date required by this section or on the next date authorized for special
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elections provided for in Code Section 21-2-540 of the O.C.G.A.118
SECTION 4.119
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon120
its approval by the Governor or upon its becoming law without such approval.121
SECTION 5.122
All laws and parts of laws in conflict with this Act are repealed.123
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