Georgia 2025-2026 Regular Session

Georgia House Bill HB761 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3563~~/AP~~
2		-	House Bill 761 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3563
	2	+	House Bill 761
3	3		By: Representatives Clark of the 108
4	4		th
5	5		, Lim of the 98
6	6		th
7	7		, and McClain of the 109
8	8		th
9	9
10	10		A BILL TO BE ENTITLED
11	11		AN ACT
12	12		To amend an Act to provide a homestead exemption from all City of Lilburn ad valorem
13	13		1
14	14		taxes for city purposes, including but not limited to taxes to retire bonded indebtedness in the2
15	15		amount of $5,000.00 of the assessed value of the homestead for certain residents of the City3
16	16		of Lilburn and in the amount of $10,000.00 of the assessed value of the homestead for certain4
17	17		other residents of the City of Lilburn who are 65 years of age or over or who are disabled,5
18	18		approved March 22, 1990 (Ga. L. 1990, p. 4469), so as to provide an additional homestead6
19	19		exemption in an amount equal to the amount by which the current year assessed value of a7
20	20		homestead exceeds the prior year assessed value of such homestead by more than 8 percent;8
21	21		to exclude taxes to retire bond indebtedness from certain exemptions provided; to increase9
22	22		the homestead exemption for certain residents who are 65 years of age or over; to provide10
23	23		that the expanded exemption for residents who are 65 years of age or over shall not apply to11
24	24		more than one acre of property; to provide for applicability; to provide for compliance with12
25	25		constitutional requirements; to provide for a referendum, effective dates, and automatic13
26	26		repeal; to provide for mandatory execution of election and judicial remedies regarding failure14
27	27		to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.15
28	28		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:16
29	29		H. B. 761
30		-	- 1 - 25 LC 47 3563~~/AP~~
	30	+	- 1 - 25 LC 47 3563
31	31		SECTION 1.
32	32		17
33	33		An Act to provide a homestead exemption from all City of Lilburn ad valorem taxes for city18
34	34		purposes, including but not limited to taxes to retire bonded indebtedness in the amount of19
35	35		$5,000.00 of the assessed value of the homestead for certain residents of the City of Lilburn20
36	36		and in the amount of $10,000.00 of the assessed value of the homestead for certain other21
37	37		residents of the City of Lilburn who are 65 years of age or over or who are disabled,22
38	38		approved March 22, 1990 (Ga. L. 1990, p. 4469), is amended by revising subsections (a) and23
39	39		(b) of and adding a new subsection to Section 1 as follows:24
40	40		"(a) Each resident of the City of Lilburn is granted an exemption on that person's25
41	41		homestead from all City of Lilburn ad valorem taxes for any city purposes in an amount26
42	42		equal to the amount by which the current year assessed value of the homestead exceeds the27
43	43		prior year assessed value of such homestead by more than 8 percent and the amount of28
44	44		$5,000.00 of the assessed value of that resident's homestead, as defined and qualified in29
45	45		Code Section 48-5-40 of the O.C.G.A., except that land which is included in that30
46	46		homestead and which exceeds one acre shall not have the value thereof exempt under this31
47	47		subsection. Upon qualifying and receiving the homestead exemption provided for in32
48	48		subsection (b) of this section, such resident shall cease to be qualified to receive the33
49	49		homestead exemption provided for in this subsection.34
50	50		(a.1) Each resident of the City of Lilburn who is 65 years of age or older is granted an35
51	51		exemption on that person's homestead from City of Lilburn ad valorem taxes for city36
52	52		purposes in the amount of $50,000.00 of the assessed value of that resident's homestead,37
53	53		as defined and qualified in Code Section 48-5-40 of the O.C.G.A., except that land which38
54	54		is not included in that homestead and which exceeds one acre shall not have the value39
55	55		thereof exempt under this subsection.40
56	56		(b) Each resident of the City of Lilburn who is disabled is granted an exemption on that41
57	57		person's homestead from all City of Lilburn ad valorem taxes for any city purposes,42
58	58		including but not limited to taxes to retire bond indebtedness, in the amount of $10,000.0043
59	59		H. B. 761
60		-	- 2 - 25 LC 47 3563~~/AP~~
	60	+	- 2 - 25 LC 47 3563
61	61		of the assessed value of that resident's homestead, as defined and qualified in Code Section
62	62		44
63	63		48-5-40 of the O.C.G.A., except that land which is not included in that homestead and45
64	64		which exceeds one acre shall not have the value thereof exempt under this subsection."46
65	65		SECTION 2.47
66	66		In accordance with the requirements of Article VII, Section II of the Constitution of the State48
67	67		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority49
68	68		vote in both the Senate and the House of Representatives.50
69	69		SECTION 3.51
70	70		The municipal election superintendent of the City of Lilburn shall call and conduct an52
71	71		election as provided in this section for the purpose of submitting this Act to the electors of53
72	72		the City of Lilburn for approval or rejection. The municipal election superintendent shall54
73	73		conduct that election on the Tuesday following the first Monday in November, 2025, and55
74	74		shall issue the call and conduct such election as provided by general law. The municipal56
75	75		election superintendent shall cause the date and purpose of the election to be published once57
76	76		a week for two weeks immediately preceding the date thereof in the official organ of58
77	77		Gwinnett County. The ballot shall have written or printed thereon the words:59
78	78		"( ) YES60
79	79		61
80	80		( ) NO62
81	81		63
82	82		64
83	83		65
84	84		66
85	85		Shall the Act be approved which provides an additional homestead
86	86		exemption from City of Lilburn ad valorem taxes for city purposes in an
87	87		amount equal to the amount by which the current year assessed value
88	88		exceeds the prior year assessed value of such homestead by more than 8
89	89		percent and which increases the value of the exemption for residents 65
90	90		years of age or older from $10,000.00 to $50,000.00 of the assessed value
91	91		of the homestead?"
92	92		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
93	93		67
94	94		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on68
95	95		H. B. 761
96		-	- 3 - 25 LC 47 3563~~/AP~~
	96	+	- 3 - 25 LC 47 3563
97	97		such question are for approval of the Act, Section 1 of this Act shall become of full force and
98	98		69
99	99		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted70
100	100		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall71
101	101		be automatically repealed on the 365th calendar day following the election date provided for72
102	102		in this section. The expense of such election shall be borne by the City of Lilburn. It shall73
103	103		be the municipal election superintendent's duty to certify the result thereof to the Secretary74
104	104		of State. The provisions of this section shall be mandatory upon the municipal election75
105	105		superintendent and are not intended as directory. If the municipal election superintendent76
106	106		fails or refuses to comply with this section, any elector of the City of Lilburn may apply for77
107	107		a writ of mandamus to compel the municipal election superintendent to perform his or her78
108	108		duties under this section. If the court finds that the municipal election superintendent has not79
109	109		complied with this section, the court shall fashion appropriate relief requiring the municipal80
110	110		election superintendent to call and conduct such election on the date required by this section81
111	111		or on the next date authorized for special elections provided for in Code Section 21-2-54082
112	112		of the O.C.G.A.83
113	113		SECTION 4.84
114	114		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon85
115	115		its approval by the Governor or upon its becoming law without such approval.86
116	116		SECTION 5.87
117	117		All laws and parts of laws in conflict with this Act are repealed.88
118	118		H. B. 761
119	119		- 4 -