Georgia 2025-2026 Regular Session

Georgia House Bill HB771 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3511~~/AP~~
2		-	House Bill 771 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3511
	2	+	House Bill 771
3	3		By: Representatives Thomas of the 21
4	4		st
5	5		, Ridley of the 22
6	6		nd
7	7		, Scoggins of the 14
8	8		th
9	9		, Jones of the
10	10		47
11	11		th
12	12		, Jasperse of the 11
13	13		th
14	14		, and others
15	15		A BILL TO BE ENTITLED
16	16		AN ACT
17	17		To amend an Act providing a homestead exemption from Cherokee County School District
18	18		1
19	19		ad valorem taxes for educational purposes for the full value of the homestead for certain2
20	20		residents of that school district who have annual incomes not exceeding $16,000.00 and who3
21	21		are 62 years of age or over, approved March 10, 1988 (Ga. L. 1988, p. 3677), as amended,4
22	22		particularly by an Act approved February 19, 2024 (Ga. L. 2024, p. 3552), so as to extend5
23	23		the homestead exemption to surviving spouses without regard to the five-year residency6
24	24		requirement; to revise provisions for the grandfathering of certain residents; to provide for7
25	25		compliance with constitutional requirements; to provide for a referendum, effective dates,8
26	26		automatic repeal, mandatory execution of election, and judicial remedies regarding failure9
27	27		to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.10
28	28		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11
29	29		SECTION 1.12
30	30		An Act providing a homestead exemption from Cherokee County School District ad valorem13
31	31		taxes for educational purposes for the full value of the homestead for certain residents of that14
32	32		school district who have annual incomes not exceeding $16,000.00 and who are 62 years of15
33	33		age or over, approved March 10, 1988 (Ga. L. 1988, p. 3677), as amended, particularly by16
34	34		H. B. 771
35		-	- 1 - 25 LC 47 3511~~/AP~~
	35	+	- 1 - 25 LC 47 3511
36	36		an Act approved February 19, 2024 (Ga. L. 2024, p. 3552), is amended by revising
37	37		17
38	38		subsection (a) of Section 1A as follows:18
39	39		"(a)(1) Except as provided in paragraphs (2) and (3) of this subsection, each resident of19
40	40		the Cherokee County school district who is a senior citizen or who is disabled is granted20
41	41		an exemption on that person's homestead from all Cherokee County school district ad21
42	42		valorem taxes for educational purposes in the amount of the full value of that homestead,22
43	43		provided that such resident or his or her spouse was lawfully granted a homestead23
44	44		exemption on his or her current or former homestead within the school district for at least24
45	45		five years before his or her application for the exemption allowed under this subsection. 25
46	46		Such five years are not required to run consecutively or immediately precede such26
47	47		resident's application.27
48	48		(2) Each resident of the Cherokee County school district who was lawfully granted a28
49	49		homestead exemption on his or her homestead under this section as it existed prior to the29
50	50		first day of January of the year immediately prior to the effective date of this subsection30
51	51		shall be granted the homestead exemption allowed under paragraph (1) of this subsection31
52	52		on his or her homestead within the district, without regard to the five-year requirement,32
53	53		for each year that he or she is a senior citizen or disabled.33
54	54		(3) Each resident of the Cherokee County school district who is the surviving spouse of34
55	55		an individual who was granted the exemption under paragraph (1) or (2) of this35
56	56		subsection shall be granted the exemption allowed under paragraph (1) of this subsection36
57	57		on his or her homestead within the district, without regard to the five-year requirement,37
58	58		for each year that such surviving spouse is a senior citizen or disabled."38
59	59		SECTION 2.39
60	60		In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the40
61	61		Constitution of the State of Georgia, this Act shall not become law unless it receives the41
62	62		requisite two-thirds' majority vote in both the Senate and the House of Representatives.42
63	63		H. B. 771
64		-	- 2 - 25 LC 47 3511~~/AP~~
	64	+	- 2 - 25 LC 47 3511
65	65		SECTION 3.
66	66		43
67	67		The election superintendent of Cherokee County shall call and conduct an election as44
68	68		provided in this section for the purpose of submitting this Act to the electors of the Cherokee45
69	69		County school district for approval or rejection. The election superintendent shall conduct46
70	70		that election on any permissible special election date under Code Section 21-2-540 of the47
71	71		O.C.G.A., but not later than the November, 2026, general election and shall issue the call and48
72	72		conduct such election as provided by general law. The election superintendent shall cause49
73	73		the date and purpose of the election to be published once a week for two weeks immediately50
74	74		preceding the date thereof in the official organ of Cherokee County. The ballot shall have51
75	75		written or printed thereon the words:52
76	76		"( ) YES53
77	77		54
78	78		( ) NO55
79	79		56
80	80		57
81	81		Shall the Act be approved which clarifies the five-year residency
82	82		requirement for a homestead exemption from Cherokee County school
83	83		district ad valorem taxes for educational purposes for residents who are
84	84		disabled or 62 years of age or older and waives such residency requirement
85	85		for any such resident's surviving spouse?"
86	86		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
87	87		58
88	88		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on59
89	89		such question are for approval of the Act, Section 1 of this Act shall become of full force and60
90	90		effect on the first day of January following the date of such election. If the Act is not so61
91	91		approved or if the election is not conducted as provided in this section, Section 1 of this Act62
92	92		shall not become effective, and this Act shall be automatically repealed on July 1, 2027. The63
93	93		expense of such election shall be borne by Cherokee County. It shall be the election64
94	94		superintendent's duty to certify the result thereof to the Secretary of State. The provisions65
95	95		of this section shall be mandatory upon the election superintendent and are not intended as66
96	96		directory. If the election superintendent fails or refuses to comply with this section, any67
97	97		elector of the Cherokee County school district may apply for a writ of mandamus to compel68
98	98		the election superintendent to perform his or her duties under this section. If the court finds69
99	99		H. B. 771
100		-	- 3 - 25 LC 47 3511~~/AP~~
	100	+	- 3 - 25 LC 47 3511
101	101		that the election superintendent has not complied with this section, the court shall fashion
102	102		70
103	103		appropriate relief requiring the election superintendent to call and conduct such election on71
104	104		the date required by this section or on the next date authorized for special elections provided72
105	105		for in Code Section 21-2-540 of the O.C.G.A.73
106	106		SECTION 4.74
107	107		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon75
108	108		its approval by the Governor or upon its becoming law without such approval.76
109	109		SECTION 5.77
110	110		All laws and parts of laws in conflict with this Act are repealed.78
111	111		H. B. 771
112	112		- 4 -