25 LC 44 3145/AP
House Bill 777 (AS PASSED HOUSE AND SENATE)
By: Representatives Jones of the 47
th
, Glaize of the 67
th
, Martin of the 49
th
, McQueen of the
61
st
, Jones of the 25
th
, and others
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Fulton County school district ad valorem taxes for
1
educational purposes in the amount of 25 percent of the assessed value of the homestead for2
certain residents of that school district who are 65 years of age or older; to provide for3
definitions; to specify the terms and conditions of the exemption and the procedures relating4
thereto; to provide for applicability; to provide for compliance with constitutional5
requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6
execution of election, and judicial remedies regarding failure to comply; to provide for7
related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
educational purposes levied by, for, or on behalf of the Fulton County school district,13
including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
school district bonded indebtedness.15
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(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
16
the O.C.G.A., as amended, with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(3) "Senior citizen" means a person who is 65 years of age or older on or before January 119
of the year in which application for the exemption under subsection (b) of this section is20
made, who owns and possesses the real property, and who has been granted a homestead21
exemption for property located within the district for five of the last six years.22
(b) Each resident of the Fulton County school district who is a senior citizen is granted an23
exemption on such person's homestead from Fulton County school district ad valorem taxes24
for educational purposes in the amount of 25 percent of the assessed value of such homestead25
as such assessed value may be reduced by any other applicable homestead exemptions from26
Fulton County school district ad valorem taxes for educational purposes. The value of that27
property in excess of such exempted amount shall remain subject to taxation.28
(c) A person shall not receive the homestead exemption granted by subsection (b) of this29
section unless such person or person's agent files an application with the tax commissioner30
of Fulton County, giving such person's age and such additional information relative to31
receiving such exemption as will enable the tax commissioner of Fulton County to make a32
determination regarding the initial and continuing eligibility of such person for such33
exemption. The tax commissioner of Fulton County shall provide application forms for this34
purpose.35
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of36
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year37
so long as the person granted the homestead exemption under subsection (b) of this section38
occupies the residence as a homestead. After such person has filed the proper application as39
provided in subsection (c) of this section, it shall not be necessary to make application40
thereafter for any year, and such exemption shall continue to be allowed to such person. It41
shall be the duty of any such person granted the homestead exemption under subsection (b)42
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of this section to notify the tax commissioner of Fulton County in the event that such person
43
for any reason becomes ineligible for such exemption.44
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any45
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem46
taxes for municipal purposes, or independent school district ad valorem taxes for educational47
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu48
of and not in addition to any other senior citizen homestead exemption applicable to Fulton49
County school district ad valorem taxes for educational purposes and shall be in addition to50
and not in lieu of all other homestead exemptions applicable to Fulton County school district51
ad valorem taxes for educational purposes.52
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years53
beginning on or after January 1, 2026.54
SECTION 2.55
In accordance with the requirements of Article VII, Section II of the Constitution of the State56
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority57
vote in both the Senate and the House of Representatives.58
SECTION 3.59
The election superintendent of Fulton County shall call and conduct an election as provided60
in this section for the purpose of submitting this Act to the electors of the Fulton County61
school district for approval or rejection. The election superintendent shall conduct that62
election on the Tuesday after the first Monday in November of 2025 and shall issue the call63
and conduct that election as provided by general law. The election superintendent shall64
cause the date and purpose of the election to be published once a week for two weeks65
immediately preceding the date thereof in the official organ of Fulton County. The ballot66
shall have written or printed thereon the words:67
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"( ) YES
68
69
( ) NO70
71
Do you approve an Act to provide a new homestead exemption from Fulton
County school district ad valorem taxes for educational purposes in the
amount of 25 percent of the assessed value of the homestead for certain
residents of that school district who are 65 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
72
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on73
such question are for approval of the Act, Section 1 of this Act shall become of full force and74
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted75
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall76
be automatically repealed on the 365th calendar day following the election date provided for77
in this section. The expense of such election shall be borne by Fulton County. It shall be the78
election superintendent's duty to certify the result thereof to the Secretary of State. The79
provisions of this section shall be mandatory upon the election superintendent and are not80
intended as directory. If the election superintendent fails or refuses to comply with this81
section, any elector of the Fulton County school district may apply for a writ of mandamus82
to compel the election superintendent to perform his or her duties under this section. If the83
court finds that the election superintendent has not complied with this section, the court shall84
fashion appropriate relief requiring the election superintendent to call and conduct such85
election on the date required by this section or on the next date authorized for special86
elections provided for in Code Section 21-2-540 of the O.C.G.A.87
SECTION 4.88
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon89
its approval by the Governor or upon its becoming law without such approval.90
SECTION 5.91
All laws and parts of laws in conflict with this Act are repealed.92
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