Georgia 2025-2026 Regular Session

Georgia House Bill HB782 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3591~~/AP~~
2		-	House Bill 782 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3591
	2	+	House Bill 782
3	3		By: Representatives Stephens of the 164
4	4		th
5	5		, Petrea of the 166
6	6		th
7	7		, Gilliard of the 162
8	8		nd
9	9		, and
10	10		Hitchens of the 161
11	11		st
12	12
13	13		A BILL TO BE ENTITLED
14	14		AN ACT
15	15		To provide a homestead exemption from Chatham County school district ad valorem taxes
16	16		1
17	17		for educational purposes in an amount equal to the amount by which the current year2
18	18		assessed value of a homestead exceeds the base year assessed value of such homestead; to3
19	19		provide for definitions; to specify the terms and conditions of the exemption and the4
20	20		procedures relating thereto; to provide for applicability; to provide a short title; to provide5
21	21		for compliance with constitutional requirements; to provide for a referendum, effective dates,6
22	22		automatic repeal, mandatory execution of election, and judicial remedies regarding failure7
23	23		to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.8
24	24		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
25	25		SECTION 1.10
26	26		This Act shall be known and may be cited as the "Chatham County Schools' Tax Relief Act."11
27	27		SECTION 2.12
28	28		(a) As used in this Act, the term:13
29	29		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for14
30	30		educational purposes levied by, for, or on behalf of the Chatham County school district,15
31	31		H. B. 782
32		-	- 1 - 25 LC 47 3591~~/AP~~
	32	+	- 1 - 25 LC 47 3591
33	33		except for any ad valorem taxes to pay interest on and to retire county school district
34	34		16
35	35		bonded indebtedness.17
36	36		(2) "Base year" means the taxable year immediately preceding the taxable year in which18
37	37		the exemption under subsection (b) of this section is first granted to the most recent19
38	38		owner of such homestead.20
39	39		(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of21
40	40		the O.C.G.A., as amended, with the additional qualification that it shall include not more22
41	41		than five contiguous acres of homestead property.23
42	42		(b) Each resident of the Chatham County school district is granted an exemption on such24
43	43		person's homestead from Chatham County school district ad valorem taxes for educational25
44	44		purposes in an amount equal to the amount by which the current year assessed value of such26
45	45		homestead exceeds the base year assessed value, including any final determination of value27
46	46		on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such28
47	47		homestead. This exemption shall not apply to taxes assessed on improvements to such29
48	48		homestead or additional land that is added to such homestead after January 1 of the base30
49	49		year. If any real property is removed from such homestead, the base year assessed value,31
50	50		including any final determination of value on appeal pursuant to Code Section 48-5-311 of32
51	51		the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall33
52	52		be recalculated accordingly. The value of that property in excess of such exempted amount34
53	53		shall remain subject to taxation.35
54	54		(c) A person shall not receive the homestead exemption granted by subsection (b) of this36
55	55		section unless such person or person's agent files an application with the tax commissioner37
56	56		of Chatham County, giving such information relative to receiving such exemption as will38
57	57		enable the tax commissioner of Chatham County to make a determination regarding the39
58	58		initial and continuing eligibility of such person for such exemption. The tax commissioner40
59	59		of Chatham County shall provide application forms for this purpose.41
60	60		H. B. 782
61		-	- 2 - 25 LC 47 3591~~/AP~~
	61	+	- 2 - 25 LC 47 3591
62	62		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
63	63		42
64	64		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year43
65	65		so long as the person granted the homestead exemption under subsection (b) of this section44
66	66		occupies the residence as a homestead. After such person has filed the proper application as45
67	67		provided in subsection (c) of this section, it shall not be necessary to make application46
68	68		thereafter for any year, and such exemption shall continue to be allowed to such person. It47
69	69		shall be the duty of any such person granted the homestead exemption under subsection (b)48
70	70		of this section to notify the tax commissioner of Chatham County in the event that such49
71	71		person for any reason becomes ineligible for such exemption. The surviving spouse of the50
72	72		person who has been granted the exemption provided for in subsection (b) of this section51
73	73		shall continue to receive the exemption provided under subsection (b) of this section, so long52
74	74		as that surviving spouse continues to occupy the home as a residence and homestead.53
75	75		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any54
76	76		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem55
77	77		taxes for municipal purposes, or independent school district ad valorem taxes for educational56
78	78		purposes. The homestead exemption granted by subsection (b) of this section shall be in57
79	79		addition to and not in lieu of any other homestead exemption applicable to Chatham County58
80	80		school district ad valorem taxes for educational purposes.59
81	81		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years60
82	82		beginning on or after January 1, 2026.61
83	83		SECTION 3.62
84	84		In accordance with the requirements of Article VII, Section II of the Constitution of the State63
85	85		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority64
86	86		vote in both the Senate and the House of Representatives.65
87	87		H. B. 782
88		-	- 3 - 25 LC 47 3591~~/AP~~
	88	+	- 3 - 25 LC 47 3591
89	89		SECTION 4.
90	90		66
91	91		The election superintendent of Chatham County shall call and conduct an election as67
92	92		provided in this section for the purpose of submitting this Act to the electors of the Chatham68
93	93		County school district for approval or rejection. The election superintendent shall conduct69
94	94		that election on the Tuesday following the first Monday in November of 2025 and shall issue70
95	95		the call and conduct that election as provided by general law. The election superintendent71
96	96		shall cause the date and purpose of the election to be published once a week for two weeks72
97	97		immediately preceding the date thereof in the official organ of Chatham County. The ballot73
98	98		shall have written or printed thereon the words:74
99	99		"( ) YES75
100	100		76
101	101		( ) NO77
102	102		78
103	103		79
104	104		80
105	105		Shall the Act be approved which provides a homestead exemption from
106	106		Chatham County school district ad valorem taxes for educational purposes
107	107		in an amount equal to the amount by which the current year assessed value
108	108		of a homestead exceeds the base year assessed value, including any final
109	109		determination of value on appeal pursuant to Code Section 48-5-311 of the
110	110		O.C.G.A., as amended, of such homestead?"
111	111		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
112	112		81
113	113		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on82
114	114		such question are for approval of the Act, Section 2 of this Act shall become of full force and83
115	115		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted84
116	116		as provided in this section, Section 2 of this Act shall not become effective, and this Act shall85
117	117		be automatically repealed on the 365th calendar day following the election date provided for86
118	118		in this section. The expense of such election shall be borne by Chatham County. It shall be87
119	119		the election superintendent's duty to certify the result thereof to the Secretary of State. The88
120	120		provisions of this section shall be mandatory upon the election superintendent and are not89
121	121		intended as directory. If the election superintendent fails or refuses to comply with this90
122	122		section, any elector of the Chatham County school district may apply for a writ of mandamus91
123	123		to compel the election superintendent to perform his or her duties under this section. If the92
124	124		H. B. 782
125		-	- 4 - 25 LC 47 3591~~/AP~~
	125	+	- 4 - 25 LC 47 3591
126	126		court finds that the election superintendent has not complied with this section, the court shall
127	127		93
128	128		fashion appropriate relief requiring the election superintendent to call and conduct such94
129	129		election on the date required by this section or on the next date authorized for special95
130	130		elections provided for in Code Section 21-2-540 of the O.C.G.A.96
131	131		SECTION 5.97
132	132		Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon98
133	133		its approval by the Governor or upon its becoming law without such approval.99
134	134		SECTION 6.100
135	135		All laws and parts of laws in conflict with this Act are repealed.101
136	136		H. B. 782
137	137		- 5 -