Georgia 2025-2026 Regular Session

Georgia House Bill HB776 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 44 3146~~/AP~~
2		-	House Bill 776 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 44 3146
	2	+	House Bill 776
3	3		By: Representatives Jones of the 47
4	4		th
5	5		, Glaize of the 67
6	6		th
7	7		, Martin of the 49
8	8		th
9	9		, McQueen of the
10	10		61
11	11		st
12	12		, Jones of the 25
13	13		th
14	14		, and others
15	15		A BILL TO BE ENTITLED
16	16		AN ACT
17	17		To provide a homestead exemption from Fulton County school district ad valorem taxes for
18	18		1
19	19		educational purposes in the amount of 50 percent of the assessed value of the homestead for2
20	20		certain residents of that school district who are 70 years of age or older; to provide for3
21	21		definitions; to specify the terms and conditions of the exemption and the procedures relating4
22	22		thereto; to provide for applicability; to provide for compliance with constitutional5
23	23		requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6
24	24		execution of election, and judicial remedies regarding failure to comply; to provide for7
25	25		related matters; to repeal conflicting laws; and for other purposes.8
26	26		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
27	27		SECTION 1.10
28	28		(a) As used in this Act, the term:11
29	29		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
30	30		educational purposes levied by, for, or on behalf of the Fulton County school district,13
31	31		including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
32	32		school district bonded indebtedness.15
33	33		H. B. 776
34		-	- 1 - 25 LC 44 3146~~/AP~~
	34	+	- 1 - 25 LC 44 3146
35	35		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
36	36		16
37	37		the O.C.G.A., as amended, with the additional qualification that it shall include not more17
38	38		than five contiguous acres of homestead property.18
39	39		(3) "Senior citizen" means a person who is 70 years of age or older on or before January 119
40	40		of the year in which application for the exemption under subsection (b) of this section is20
41	41		made, who owns and possesses the real property, and who has been granted a homestead21
42	42		exemption for property located within the district for five of the last six years.22
43	43		(b) Each resident of the Fulton County school district who is a senior citizen is granted an23
44	44		exemption on such person's homestead from Fulton County school district ad valorem taxes24
45	45		for educational purposes in the amount of 50 percent of the assessed value of such homestead25
46	46		as such assessed value may be reduced by any other applicable homestead exemptions from26
47	47		Fulton County school district ad valorem taxes for educational purposes. The value of that27
48	48		property in excess of such exempted amount shall remain subject to taxation.28
49	49		(c) A person shall not receive the homestead exemption granted by subsection (b) of this29
50	50		section unless such person or person's agent files an application with the tax commissioner30
51	51		of Fulton County, giving such person's age and such additional information relative to31
52	52		receiving such exemption as will enable the tax commissioner of Fulton County to make a32
53	53		determination regarding the initial and continuing eligibility of such person for such33
54	54		exemption. The tax commissioner of Fulton County shall provide application forms for this34
55	55		purpose.35
56	56		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of36
57	57		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year37
58	58		so long as the person granted the homestead exemption under subsection (b) of this section38
59	59		occupies the residence as a homestead. After such person has filed the proper application as39
60	60		provided in subsection (c) of this section, it shall not be necessary to make application40
61	61		thereafter for any year, and such exemption shall continue to be allowed to such person. It41
62	62		shall be the duty of any such person granted the homestead exemption under subsection (b)42
63	63		H. B. 776
64		-	- 2 - 25 LC 44 3146~~/AP~~
	64	+	- 2 - 25 LC 44 3146
65	65		of this section to notify the tax commissioner of Fulton County in the event that such person
66	66		43
67	67		for any reason becomes ineligible for such exemption.44
68	68		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any45
69	69		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem46
70	70		taxes for municipal purposes, or independent school district ad valorem taxes for educational47
71	71		purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu48
72	72		of and not in addition to any other senior citizen homestead exemption applicable to Fulton49
73	73		County school district ad valorem taxes for educational purposes and shall be in addition to50
74	74		and not in lieu of all other homestead exemptions applicable to Fulton County school district51
75	75		ad valorem taxes for educational purposes.52
76	76		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years53
77	77		beginning on or after January 1, 2026.54
78	78		SECTION 2.55
79	79		In accordance with the requirements of Article VII, Section II of the Constitution of the State56
80	80		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority57
81	81		vote in both the Senate and the House of Representatives.58
82	82		SECTION 3.59
83	83		The election superintendent of Fulton County shall call and conduct an election as provided60
84	84		in this section for the purpose of submitting this Act to the electors of the Fulton County61
85	85		school district for approval or rejection. The election superintendent shall conduct that62
86	86		election on the Tuesday after the first Monday in November, 2025, and shall issue the call63
87	87		and conduct that election as provided by general law. The election superintendent shall64
88	88		cause the date and purpose of the election to be published once a week for two weeks65
89	89		immediately preceding the date thereof in the official organ of Fulton County. The ballot66
90	90		shall have written or printed thereon the words:67
91	91		H. B. 776
92		-	- 3 - 25 LC 44 3146~~/AP~~
	92	+	- 3 - 25 LC 44 3146
93	93		"( ) YES
94	94		68
95	95		69
96	96		( ) NO70
97	97		71
98	98		Do you approve an Act to provide a new homestead exemption from Fulton
99	99		County school district ad valorem taxes for educational purposes in the
100	100		amount of 50 percent of the assessed value of the homestead for certain
101	101		residents of that school district who are 70 years of age or older?"
102	102		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
103	103		72
104	104		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on73
105	105		such question are for approval of the Act, Section 1 of this Act shall become of full force and74
106	106		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted75
107	107		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall76
108	108		be automatically repealed on the 365th calendar day following the election date provided for77
109	109		in this section. The expense of such election shall be borne by Fulton County. It shall be the78
110	110		election superintendent's duty to certify the result thereof to the Secretary of State. The79
111	111		provisions of this section shall be mandatory upon the election superintendent and are not80
112	112		intended as directory. If the election superintendent fails or refuses to comply with this81
113	113		section, any elector of the Fulton County school district may apply for a writ of mandamus82
114	114		to compel the election superintendent to perform his or her duties under this section. If the83
115	115		court finds that the election superintendent has not complied with this section, the court shall84
116	116		fashion appropriate relief requiring the election superintendent to call and conduct such85
117	117		election on the date required by this section or on the next date authorized for special86
118	118		elections provided for in Code Section 21-2-540 of the O.C.G.A.87
119	119		SECTION 4.88
120	120		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon89
121	121		its approval by the Governor or upon its becoming law without such approval.90
122	122		SECTION 5.91
123	123		All laws and parts of laws in conflict with this Act are repealed.92
124	124		H. B. 776
125	125		- 4 -