25 LC 47 3538/AP
House Bill 775 (AS PASSED HOUSE AND SENATE)
By: Representative Crowe of the 118
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption from Butts County School District ad
1
valorem taxes for educational purposes in the amount of $15,000.00 of the assessed value of2
the homestead for certain residents of that school district who are 62 years of age or over3
without regard to their income, approved April 13, 2001 (Ga. L. 2001, p. 4289), so as to4
increase said homestead exemption to $50,000.00; to provide for compliance with5
constitutional requirements; to provide for a referendum, effective dates, and automatic6
repeal; to provide for mandatory execution of election and judicial remedies regarding failure7
to comply; to 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
An Act to provide a homestead exemption from Butts County School District ad valorem11
taxes for educational purposes in the amount of $15,000.00 of the assessed value of the12
homestead for certain residents of that school district who are 62 years of age or over without13
regard to their income, approved April 13, 2001 (Ga. L. 2001, p. 4289), is amended by14
revising subsection (a) of Section 2 as follows:15
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"(a) Each resident of the Butts County School District who is a senior citizen is granted an
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exemption on that person's homestead from all Butts County School District ad valorem17
taxes for educational purposes in the amount of $50,000.00 of the assessed value of that18
homestead. The value of that property in excess of such exempted amount shall remain19
subject to taxation."20
SECTION 2.21
In accordance with the requirements of Article VII, Section II of the Constitution of the State22
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23
vote in both the Senate and the House of Representatives.24
SECTION 3.25
The election superintendent of Butts County shall call and conduct an election as provided26
in this section for the purpose of submitting this Act to the electors of the Butts County27
school district for approval or rejection. The election superintendent shall conduct that28
election on the date of the general primary in 2026 and shall issue the call and conduct such29
election as provided by general law. The election superintendent shall cause the date and30
purpose of the election to be published once a week for two weeks immediately preceding31
the date thereof in the official organ of Butts County. The ballot shall have written or printed32
thereon the words:33
"( ) YES34
35
( ) NO36
37
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Shall the Act be approved which increases the homestead exemption from
Butts County school district ad valorem taxes for educational purposes for
certain residents of that school district who are 62 years of age or over
without regard to their income from $15,000.00 of the assessed value of the
homestead to $50,000.00 of the assessed value of such homestead?"
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 on40
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such question are for approval of the Act, Section 1 of this Act shall become of full force and
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effect on January 1, 2027. If the Act is not so approved or if the election is not conducted42
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall43
be automatically repealed on the 365th calendar day following the election date provided for44
in this section. The expense of such election shall be borne by Butts County. It shall be the45
election superintendent's duty to certify the result thereof to the Secretary of State. The46
provisions of this section shall be mandatory upon the election superintendent and are not47
intended as directory. If the election superintendent fails or refuses to comply with this48
section, any elector of the Butts County school district may apply for a writ of mandamus to49
compel the election superintendent to perform his or her duties under this section. If the50
court finds that the election superintendent has not complied with this section, the court shall51
fashion appropriate relief requiring the election superintendent to call and conduct such52
election on the date required by this section or on the next date authorized for special53
elections provided for in Code Section 21-2-540 of the O.C.G.A.54
SECTION 4.55
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon56
its approval by the Governor or upon its becoming law without such approval.57
SECTION 5.58
All laws and parts of laws in conflict with this Act are repealed.59
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