Georgia 2025-2026 Regular Session

Georgia House Bill HB783 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3625~~/AP~~
2		-	House Bill 783 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3625
	2	+	House Bill 783
3	3		By: Representatives Richardson of the 125
4	4		th
5	5		, Newton of the 127
6	6		th
7	7		, Clifton of the 131
8	8		st
9	9		, and
10	10		Leverett of the 123
11	11		rd
12	12
13	13		A BILL TO BE ENTITLED
14	14		AN ACT
15	15		To provide a homestead exemption from Columbia County school district ad valorem taxes
16	16		1
17	17		for educational purposes in the amount of $8,000.00 of the assessed value of the homestead2
18	18		for residents of that school district; to provide for definitions; to specify the terms and3
19	19		conditions of the exemption and the procedures relating thereto; to provide for applicability;4
20	20		to provide for compliance with constitutional requirements; to provide for a referendum,5
21	21		effective dates, automatic repeal, mandatory execution of election, and judicial remedies6
22	22		regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for7
23	23		other purposes.8
24	24		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
25	25		SECTION 1.10
26	26		(a) As used in this Act, the term:11
27	27		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
28	28		educational purposes levied by, for, or on behalf of the Columbia County school district,13
29	29		including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
30	30		school district bonded indebtedness.15
31	31		H. B. 783
32		-	- 1 - 25 LC 47 3625~~/AP~~
	32	+	- 1 - 25 LC 47 3625
33	33		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
34	34		16
35	35		the O.C.G.A., as amended, with the additional qualification that it shall include not more17
36	36		than five contiguous acres of homestead property.18
37	37		(b) Each resident of the Columbia County school district is granted an exemption on such19
38	38		person's homestead from Columbia County school district ad valorem taxes for educational20
39	39		purposes in the amount of $8,000.00 of the assessed value of that homestead. The value of21
40	40		such property in excess of such exempted amount shall remain subject to taxation.22
41	41		(c) A person shall not receive the homestead exemption granted by subsection (b) of this23
42	42		section unless such person or person's agent files an application with the tax commissioner24
43	43		of Columbia County, giving such information relative to receiving such exemption as will25
44	44		enable the tax commissioner of Columbia County to make a determination regarding the26
45	45		initial and continuing eligibility of such person for such exemption. The tax commissioner27
46	46		of Columbia County shall provide application forms for this purpose.28
47	47		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of29
48	48		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year30
49	49		so long as the person granted the homestead exemption under subsection (b) of this section31
50	50		occupies such residence as a homestead. After a person has filed the proper application as32
51	51		provided in subsection (c) of this section, it shall not be necessary to make application33
52	52		thereafter for any year, and the exemption shall continue to be allowed to such person. It34
53	53		shall be the duty of any person granted the homestead exemption under subsection (b) of this35
54	54		section to notify the tax commissioner of Columbia County in the event that such person for36
55	55		any reason becomes ineligible for such exemption.37
56	56		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any38
57	57		state ad valorem taxes, county ad valorem taxes for county purposes, independent school39
58	58		district ad valorem taxes for educational purposes, or municipal ad valorem taxes for40
59	59		municipal purposes. The homestead exemption granted by subsection (b) of this section shall41
60	60		be in addition to and not in lieu of any other homestead exemption applicable to Columbia42
61	61		H. B. 783
62		-	- 2 - 25 LC 47 3625~~/AP~~
	62	+	- 2 - 25 LC 47 3625
63	63		County school district ad valorem taxes for educational purposes; provided, however, that
64	64		43
65	65		the exemption granted by subsection (b) of this section shall be reduced by the amount of the44
66	66		assessed value of the homestead that is exempt pursuant to Code Section 48-5-44 of the45
67	67		O.C.G.A.46
68	68		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years47
69	69		beginning on or after January 1, 2026.48
70	70		SECTION 2.49
71	71		In accordance with the requirements of Article VII, Section II of the Constitution of the State50
72	72		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority51
73	73		vote in both the Senate and the House of Representatives.52
74	74		SECTION 3.53
75	75		The election superintendent of Columbia County shall call and conduct an election as54
76	76		provided in this section for the purpose of submitting this Act to the electors of the Columbia55
77	77		County school district for approval or rejection. The election superintendent shall conduct56
78	78		that election on the Tuesday following the first Monday in November, 2025, and shall issue57
79	79		the call and conduct that election as provided by general law. The election superintendent58
80	80		shall cause the date and purpose of the election to be published once a week for two weeks59
81	81		immediately preceding the date thereof in the official organ of Columbia County. The ballot60
82	82		shall have written or printed thereon the words:61
83	83		"( ) YES62
84	84		63
85	85		( ) NO64
86	86		65
87	87		Shall the Act be approved which provides a homestead exemption from
88	88		Columbia County school district ad valorem taxes for educational purposes
89	89		in the amount of $8,000.00 of the assessed value of the homestead for
90	90		residents of that school district?"
91	91		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
92	92		66
93	93		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on67
94	94		H. B. 783
95		-	- 3 - 25 LC 47 3625~~/AP~~
	95	+	- 3 - 25 LC 47 3625
96	96		such question are for approval of the Act, Section 1 of this Act shall become of full force and
97	97		68
98	98		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted69
99	99		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall70
100	100		be automatically repealed on the 365th calendar day following the election date provided for71
101	101		in this section. The expense of such election shall be borne by Columbia County. It shall72
102	102		be the election superintendent's duty to certify the result thereof to the Secretary of State. 73
103	103		The provisions of this section shall be mandatory upon the election superintendent and are74
104	104		not intended as directory. If the election superintendent fails or refuses to comply with this75
105	105		section, any elector of the Columbia County school district may apply for a writ of76
106	106		mandamus to compel the election superintendent to perform his or her duties under this77
107	107		section. If the court finds that the election superintendent has not complied with this section,78
108	108		the court shall fashion appropriate relief requiring the election superintendent to call and79
109	109		conduct such election on the date required by this section or on the next date authorized for80
110	110		special elections provided for in Code Section 21-2-540 of the O.C.G.A.81
111	111		SECTION 4.82
112	112		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83
113	113		its approval by the Governor or upon its becoming law without such approval.84
114	114		SECTION 5.85
115	115		All laws and parts of laws in conflict with this Act are repealed. 86
116	116		H. B. 783
117	117		- 4 -