25 LC 47 3625
House Bill 783
By: Representatives Richardson of the 125
th
, Newton of the 127
th
, Clifton of the 131
st
, and
Leverett of the 123
rd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Columbia County school district ad valorem taxes
1
for educational purposes in the amount of $8,000.00 of the assessed value of the homestead2
for residents of that school district; to provide for definitions; to specify the terms and3
conditions of the exemption and the procedures relating thereto; to provide for applicability;4
to provide for compliance with constitutional requirements; to provide for a referendum,5
effective dates, automatic repeal, mandatory execution of election, and judicial remedies6
regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for7
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 Columbia 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
(b) Each resident of the Columbia County school district is granted an exemption on such19
person's homestead from Columbia County school district ad valorem taxes for educational20
purposes in the amount of $8,000.00 of the assessed value of that homestead. The value of21
such property in excess of such exempted amount shall remain subject to taxation.22
(c) A person shall not receive the homestead exemption granted by subsection (b) of this23
section unless such person or person's agent files an application with the tax commissioner24
of Columbia County, giving such information relative to receiving such exemption as will25
enable the tax commissioner of Columbia County to make a determination regarding the26
initial and continuing eligibility of such person for such exemption. The tax commissioner27
of Columbia County shall provide application forms for this purpose.28
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of29
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year30
so long as the person granted the homestead exemption under subsection (b) of this section31
occupies such residence as a homestead. After a person has filed the proper application as32
provided in subsection (c) of this section, it shall not be necessary to make application33
thereafter for any year, and the exemption shall continue to be allowed to such person. It34
shall be the duty of any person granted the homestead exemption under subsection (b) of this35
section to notify the tax commissioner of Columbia County in the event that such person for36
any reason becomes ineligible for such exemption.37
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any38
state ad valorem taxes, county ad valorem taxes for county purposes, independent school39
district ad valorem taxes for educational purposes, or municipal ad valorem taxes for40
municipal purposes. The homestead exemption granted by subsection (b) of this section shall41
be in addition to and not in lieu of any other homestead exemption applicable to Columbia42
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County school district ad valorem taxes for educational purposes; provided, however, that
43
the exemption granted by subsection (b) of this section shall be reduced by the amount of the44
assessed value of the homestead that is exempt pursuant to Code Section 48-5-44 of the45
O.C.G.A.46
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years47
beginning on or after January 1, 2026.48
SECTION 2.49
In accordance with the requirements of Article VII, Section II of the Constitution of the State50
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority51
vote in both the Senate and the House of Representatives.52
SECTION 3.53
The election superintendent of Columbia County shall call and conduct an election as54
provided in this section for the purpose of submitting this Act to the electors of the Columbia55
County school district for approval or rejection. The election superintendent shall conduct56
that election on the Tuesday following the first Monday in November, 2025, and shall issue57
the call and conduct that election as provided by general law. The election superintendent58
shall cause the date and purpose of the election to be published once a week for two weeks59
immediately preceding the date thereof in the official organ of Columbia County. The ballot60
shall have written or printed thereon the words:61
"( ) YES62
63
( ) NO64
65
Shall the Act be approved which provides a homestead exemption from
Columbia County school district ad valorem taxes for educational purposes
in the amount of $8,000.00 of the assessed value of the homestead for
residents of that school district?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
66
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on67
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such question are for approval of the Act, Section 1 of this Act shall become of full force and
68
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted69
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall70
be automatically repealed on the 365th calendar day following the election date provided for71
in this section. The expense of such election shall be borne by Columbia County. It shall72
be the election superintendent's duty to certify the result thereof to the Secretary of State. 73
The provisions of this section shall be mandatory upon the election superintendent and are74
not intended as directory. If the election superintendent fails or refuses to comply with this75
section, any elector of the Columbia County school district may apply for a writ of76
mandamus to compel the election superintendent to perform his or her duties under this77
section. If the court finds that the election superintendent has not complied with this section,78
the court shall fashion appropriate relief requiring the election superintendent to call and79
conduct such election on the date required by this section or on the next date authorized for80
special elections provided for in Code Section 21-2-540 of the O.C.G.A.81
SECTION 4.82
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83
its approval by the Governor or upon its becoming law without such approval.84
SECTION 5.85
All laws and parts of laws in conflict with this Act are repealed. 86
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