Georgia 2025-2026 Regular Session

Georgia House Bill HB775 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3538~~/AP~~
2		-	House Bill 775 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3538
	2	+	House Bill 775
3	3		By: Representative Crowe of the 118
4	4		th
5	5
6	6		A BILL TO BE ENTITLED
7	7		AN ACT
8	8		To amend an Act to provide a homestead exemption from Butts County School District ad
9	9		1
10	10		valorem taxes for educational purposes in the amount of $15,000.00 of the assessed value of2
11	11		the homestead for certain residents of that school district who are 62 years of age or over3
12	12		without regard to their income, approved April 13, 2001 (Ga. L. 2001, p. 4289), so as to4
13	13		increase said homestead exemption to $50,000.00; to provide for compliance with5
14	14		constitutional requirements; to provide for a referendum, effective dates, and automatic6
15	15		repeal; to provide for mandatory execution of election and judicial remedies regarding failure7
16	16		to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.8
17	17		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
18	18		SECTION 1.10
19	19		An Act to provide a homestead exemption from Butts County School District ad valorem11
20	20		taxes for educational purposes in the amount of $15,000.00 of the assessed value of the12
21	21		homestead for certain residents of that school district who are 62 years of age or over without13
22	22		regard to their income, approved April 13, 2001 (Ga. L. 2001, p. 4289), is amended by14
23	23		revising subsection (a) of Section 2 as follows:15
24	24		H. B. 775
25		-	- 1 - 25 LC 47 3538~~/AP~~
	25	+	- 1 - 25 LC 47 3538
26	26		"(a) Each resident of the Butts County School District who is a senior citizen is granted an
27	27		16
28	28		exemption on that person's homestead from all Butts County School District ad valorem17
29	29		taxes for educational purposes in the amount of $50,000.00 of the assessed value of that18
30	30		homestead. The value of that property in excess of such exempted amount shall remain19
31	31		subject to taxation."20
32	32		SECTION 2.21
33	33		In accordance with the requirements of Article VII, Section II of the Constitution of the State22
34	34		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23
35	35		vote in both the Senate and the House of Representatives.24
36	36		SECTION 3.25
37	37		The election superintendent of Butts County shall call and conduct an election as provided26
38	38		in this section for the purpose of submitting this Act to the electors of the Butts County27
39	39		school district for approval or rejection. The election superintendent shall conduct that28
40	40		election on the date of the general primary in 2026 and shall issue the call and conduct such29
41	41		election as provided by general law. The election superintendent shall cause the date and30
42	42		purpose of the election to be published once a week for two weeks immediately preceding31
43	43		the date thereof in the official organ of Butts County. The ballot shall have written or printed32
44	44		thereon the words:33
45	45		"( ) YES34
46	46		35
47	47		( ) NO36
48	48		37
49	49		38
50	50		Shall the Act be approved which increases the homestead exemption from
51	51		Butts County school district ad valorem taxes for educational purposes for
52	52		certain residents of that school district who are 62 years of age or over
53	53		without regard to their income from $15,000.00 of the assessed value of the
54	54		homestead to $50,000.00 of the assessed value of such homestead?"
55	55		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
56	56		39
57	57		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on40
58	58		H. B. 775
59		-	- 2 - 25 LC 47 3538~~/AP~~
	59	+	- 2 - 25 LC 47 3538
60	60		such question are for approval of the Act, Section 1 of this Act shall become of full force and
61	61		41
62	62		effect on January 1, 2027. If the Act is not so approved or if the election is not conducted42
63	63		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall43
64	64		be automatically repealed on the 365th calendar day following the election date provided for44
65	65		in this section. The expense of such election shall be borne by Butts County. It shall be the45
66	66		election superintendent's duty to certify the result thereof to the Secretary of State. The46
67	67		provisions of this section shall be mandatory upon the election superintendent and are not47
68	68		intended as directory. If the election superintendent fails or refuses to comply with this48
69	69		section, any elector of the Butts County school district may apply for a writ of mandamus to49
70	70		compel the election superintendent to perform his or her duties under this section. If the50
71	71		court finds that the election superintendent has not complied with this section, the court shall51
72	72		fashion appropriate relief requiring the election superintendent to call and conduct such52
73	73		election on the date required by this section or on the next date authorized for special53
74	74		elections provided for in Code Section 21-2-540 of the O.C.G.A.54
75	75		SECTION 4.55
76	76		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon56
77	77		its approval by the Governor or upon its becoming law without such approval.57
78	78		SECTION 5.58
79	79		All laws and parts of laws in conflict with this Act are repealed.59
80	80		H. B. 775
81	81		- 3 -