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House Bill 782 (AS PASSED HOUSE AND SENATE)
By: Representatives Stephens of the 164
th
, Petrea of the 166
th
, Gilliard of the 162
nd
, and
Hitchens of the 161
st
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Chatham County school district ad valorem taxes
1
for educational purposes in an amount equal to the amount by which the current year2
assessed value of a homestead exceeds the base year assessed value of such homestead; to3
provide for definitions; to specify the terms and conditions of the exemption and the4
procedures relating thereto; to provide for applicability; to provide a short title; to provide5
for compliance with constitutional requirements; to provide for a referendum, effective dates,6
automatic repeal, 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
This Act shall be known and may be cited as the "Chatham County Schools' Tax Relief Act."11
SECTION 2.12
(a) As used in this Act, the term:13
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for14
educational purposes levied by, for, or on behalf of the Chatham County school district,15
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except for any ad valorem taxes to pay interest on and to retire county school district
16
bonded indebtedness.17
(2) "Base year" means the taxable year immediately preceding the taxable year in which18
the exemption under subsection (b) of this section is first granted to the most recent19
owner of such homestead.20
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of21
the O.C.G.A., as amended, with the additional qualification that it shall include not more22
than five contiguous acres of homestead property.23
(b) Each resident of the Chatham County school district is granted an exemption on such24
person's homestead from Chatham County school district ad valorem taxes for educational25
purposes in an amount equal to the amount by which the current year assessed value of such26
homestead exceeds the base year assessed value, including any final determination of value27
on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such28
homestead. This exemption shall not apply to taxes assessed on improvements to such29
homestead or additional land that is added to such homestead after January 1 of the base30
year. If any real property is removed from such homestead, the base year assessed value,31
including any final determination of value on appeal pursuant to Code Section 48-5-311 of32
the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall33
be recalculated accordingly. The value of that property in excess of such exempted amount34
shall remain subject to taxation.35
(c) A person shall not receive the homestead exemption granted by subsection (b) of this36
section unless such person or person's agent files an application with the tax commissioner37
of Chatham County, giving such information relative to receiving such exemption as will38
enable the tax commissioner of Chatham County to make a determination regarding the39
initial and continuing eligibility of such person for such exemption. The tax commissioner40
of Chatham County shall provide application forms for this purpose.41
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(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
42
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year43
so long as the person granted the homestead exemption under subsection (b) of this section44
occupies the residence as a homestead. After such person has filed the proper application as45
provided in subsection (c) of this section, it shall not be necessary to make application46
thereafter for any year, and such exemption shall continue to be allowed to such person. It47
shall be the duty of any such person granted the homestead exemption under subsection (b)48
of this section to notify the tax commissioner of Chatham County in the event that such49
person for any reason becomes ineligible for such exemption. The surviving spouse of the50
person who has been granted the exemption provided for in subsection (b) of this section51
shall continue to receive the exemption provided under subsection (b) of this section, so long52
as that surviving spouse continues to occupy the home as a residence and homestead.53
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any54
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem55
taxes for municipal purposes, or independent school district ad valorem taxes for educational56
purposes. The homestead exemption granted by subsection (b) of this section shall be in57
addition to and not in lieu of any other homestead exemption applicable to Chatham County58
school district ad valorem taxes for educational purposes.59
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years60
beginning on or after January 1, 2026.61
SECTION 3.62
In accordance with the requirements of Article VII, Section II of the Constitution of the State63
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority64
vote in both the Senate and the House of Representatives.65
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SECTION 4.
66
The election superintendent of Chatham County shall call and conduct an election as67
provided in this section for the purpose of submitting this Act to the electors of the Chatham68
County school district for approval or rejection. The election superintendent shall conduct69
that election on the Tuesday following the first Monday in November of 2025 and shall issue70
the call and conduct that election as provided by general law. The election superintendent71
shall cause the date and purpose of the election to be published once a week for two weeks72
immediately preceding the date thereof in the official organ of Chatham County. The ballot73
shall have written or printed thereon the words:74
"( ) YES75
76
( ) NO77
78
79
80
Shall the Act be approved which provides a homestead exemption from
Chatham County school district ad valorem taxes for educational purposes
in an amount equal to the amount by which the current year assessed value
of a homestead exceeds the base year assessed value, including any final
determination of value on appeal pursuant to Code Section 48-5-311 of the
O.C.G.A., as amended, of such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
81
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on82
such question are for approval of the Act, Section 2 of this Act shall become of full force and83
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted84
as provided in this section, Section 2 of this Act shall not become effective, and this Act shall85
be automatically repealed on the 365th calendar day following the election date provided for86
in this section. The expense of such election shall be borne by Chatham County. It shall be87
the election superintendent's duty to certify the result thereof to the Secretary of State. The88
provisions of this section shall be mandatory upon the election superintendent and are not89
intended as directory. If the election superintendent fails or refuses to comply with this90
section, any elector of the Chatham County school district may apply for a writ of mandamus91
to compel the election superintendent to perform his or her duties under this section. If the92
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court finds that the election superintendent has not complied with this section, the court shall
93
fashion appropriate relief requiring the election superintendent to call and conduct such94
election on the date required by this section or on the next date authorized for special95
elections provided for in Code Section 21-2-540 of the O.C.G.A.96
SECTION 5.97
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon98
its approval by the Governor or upon its becoming law without such approval.99
SECTION 6.100
All laws and parts of laws in conflict with this Act are repealed.101
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