Georgia 2025-2026 Regular Session

Georgia House Bill HB784 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3609~~/AP~~
2		-	House Bill 784 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3609
	2	+	House Bill 784
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 ad valorem taxes for county
16	16		1
17	17		purposes in the amount of $8,000.00 of the assessed value of the homestead for residents of2
18	18		that county; to provide for definitions; to specify the terms and conditions of the exemption3
19	19		and the procedures relating thereto; to provide for applicability; to provide for compliance4
20	20		with constitutional requirements; to provide for a referendum, effective dates, automatic5
21	21		repeal, mandatory execution of election, and judicial remedies regarding failure to comply;6
22	22		to provide for related matters; to repeal conflicting laws; and for other purposes.7
23	23		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
24	24		SECTION 1.9
25	25		(a) As used in this Act, the term:10
26	26		(1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county11
27	27		purposes levied by, for, or on behalf of Columbia County, including, but not limited to, 12
28	28		any ad valorem taxes to pay interest on and to retire county bonded indebtedness.13
29	29		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14
30	30		the O.C.G.A., as amended, with the additional qualification that it shall include not more15
31	31		than five contiguous acres of homestead property.16
32	32		H. B. 784
33		-	- 1 - 25 LC 47 3609~~/AP~~
	33	+	- 1 - 25 LC 47 3609
34	34		(b) Each resident of Columbia County is granted an exemption on such person's homestead
35	35		17
36	36		from Columbia County ad valorem taxes for county purposes in the amount of $8,000.00 of18
37	37		the assessed value of that homestead. The value of such property in excess of such exempted19
38	38		amount shall remain subject to taxation.20
39	39		(c) A person shall not receive the homestead exemption granted by subsection (b) of this21
40	40		section unless such person or person's agent files an application with the tax commissioner22
41	41		of Columbia County, giving such information relative to receiving such exemption as will23
42	42		enable the tax commissioner of Columbia County to make a determination regarding the24
43	43		initial and continuing eligibility of such person for such exemption. The tax commissioner25
44	44		of Columbia County shall provide application forms for this purpose.26
45	45		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27
46	46		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28
47	47		so long as the person granted the homestead exemption under subsection (b) of this section29
48	48		occupies such residence as a homestead. After a person has filed the proper application as30
49	49		provided in subsection (c) of this section, it shall not be necessary to make application31
50	50		thereafter for any year, and the exemption shall continue to be allowed to such person. It32
51	51		shall be the duty of any person granted the homestead exemption under subsection (b) of this33
52	52		section to notify the tax commissioner of Columbia County in the event that such person for34
53	53		any reason becomes ineligible for such exemption.35
54	54		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any36
55	55		state ad valorem taxes, county or independent school district ad valorem taxes for educational37
56	56		purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption38
57	57		granted by subsection (b) of this section shall be in addition to and not in lieu of any other39
58	58		homestead exemption applicable to Columbia County ad valorem taxes for county purposes;40
59	59		provided, however, that the exemption granted by subsection (b) of this section shall be41
60	60		reduced by the amount of the assessed value of the homestead that is exempt pursuant to42
61	61		Code Section 48-5-44 of the O.C.G.A.43
62	62		H. B. 784
63		-	- 2 - 25 LC 47 3609~~/AP~~
	63	+	- 2 - 25 LC 47 3609
64	64		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
65	65		44
66	66		beginning on or after January 1, 2026.45
67	67		SECTION 2.46
68	68		In accordance with the requirements of Article VII, Section II of the Constitution of the State47
69	69		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority48
70	70		vote in both the Senate and the House of Representatives.49
71	71		SECTION 3.50
72	72		The election superintendent of Columbia County shall call and conduct an election as51
73	73		provided in this section for the purpose of submitting this Act to the electors of Columbia52
74	74		County for approval or rejection. The election superintendent shall conduct that election on53
75	75		the Tuesday following the first Monday in November, 2025, and shall issue the call and54
76	76		conduct that election as provided by general law. The election superintendent shall cause the55
77	77		date and purpose of the election to be published once a week for two weeks immediately56
78	78		preceding the date thereof in the official organ of Columbia County. The ballot shall have57
79	79		written or printed thereon the words:58
80	80		"( ) YES59
81	81		60
82	82		( ) NO61
83	83		62
84	84		Shall the Act be approved which provides a homestead exemption from
85	85		Columbia County ad valorem taxes for county purposes in the amount of
86	86		$8,000.00 of the assessed value of the homestead for residents of that
87	87		county?"
88	88		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
89	89		63
90	90		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on64
91	91		such question are for approval of the Act, Section 1 of this Act shall become of full force and65
92	92		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted66
93	93		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall67
94	94		be automatically repealed on the 365th calendar day following the election date provided for68
95	95		H. B. 784
96		-	- 3 - 25 LC 47 3609~~/AP~~
	96	+	- 3 - 25 LC 47 3609
97	97		in this section. The expense of such election shall be borne by Columbia County. It shall
98	98		69
99	99		be the election superintendent's duty to certify the result thereof to the Secretary of State. 70
100	100		The provisions of this section shall be mandatory upon the election superintendent and are71
101	101		not intended as directory. If the election superintendent fails or refuses to comply with this72
102	102		section, any elector of Columbia County may apply for a writ of mandamus to compel the73
103	103		election superintendent to perform his or her duties under this section. If the court finds that74
104	104		the election superintendent has not complied with this section, the court shall fashion75
105	105		appropriate relief requiring the election superintendent to call and conduct such election on76
106	106		the date required by this section or on the next date authorized for special elections provided77
107	107		for in Code Section 21-2-540 of the O.C.G.A.78
108	108		SECTION 4.79
109	109		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon80
110	110		its approval by the Governor or upon its becoming law without such approval.81
111	111		SECTION 5.82
112	112		All laws and parts of laws in conflict with this Act are repealed.83
113	113		H. B. 784
114	114		- 4 -