Georgia 2025-2026 Regular Session

Georgia House Bill HB803 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3622~~/AP~~
2		-	House Bill 803 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3622
	2	+	House Bill 803
3	3		By: Representative Hatchett of the 155
4	4		th
5	5
6	6		A BILL TO BE ENTITLED
7	7		AN ACT
8	8		To provide a homestead exemption from City of Dublin independent school district ad
9	9		1
10	10		valorem taxes for educational purposes in the amount of $7,000.00 of the assessed value of2
11	11		the homestead for residents of that school district who are between 62 and 64 years of age;3
12	12		to provide a homestead exemption from City of Dublin independent school district ad4
13	13		valorem taxes for educational purposes in the amount of $14,000.00 of the assessed value of5
14	14		the homestead for residents of that school district who are between 65 and 72 years of age;6
15	15		to provide a homestead exemption from City of Dublin independent school district ad7
16	16		valorem taxes for educational purposes in the amount of $21,000.00 of the assessed value of8
17	17		the homestead for residents of that school district who are between 73 and 79 years of age;9
18	18		to provide a homestead exemption from City of Dublin independent school district ad10
19	19		valorem taxes for educational purposes in the full amount of the assessed value of the11
20	20		homestead for residents of that school district who are 80 years of age or older; to provide12
21	21		that such exemption shall only apply to tax years 2026 through 2030; to provide for13
22	22		definitions; to specify the terms and conditions of the exemption and the procedures relating14
23	23		thereto; to provide for applicability; to provide for compliance with constitutional15
24	24		requirements; to provide for a referendum, effective dates, automatic repeal, mandatory16
25	25		execution of election, and judicial remedies regarding failure to comply; to provide for17
26	26		related matters; to repeal conflicting laws; and for other purposes.18
27	27		H. B. 803
28		-	- 1 - 25 LC 47 3622~~/AP~~
	28	+	- 1 - 25 LC 47 3622
29	29		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
30	30		19
31	31		SECTION 1.20
32	32		(a) As used in this Act, the term:21
33	33		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for22
34	34		educational purposes levied by, for, or on behalf of the City of Dublin independent school23
35	35		district, except for any ad valorem taxes to pay interest on and to retire independent24
36	36		school district bonded indebtedness.25
37	37		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of26
38	38		the O.C.G.A., as amended, with the additional qualification that it shall include not more27
39	39		than five contiguous acres of homestead property.28
40	40		(b)(1) Each resident of the City of Dublin independent school district who is between 6229
41	41		and 64 years of age is granted an exemption on such person's homestead from City of30
42	42		Dublin independent school district ad valorem taxes for educational purposes in the31
43	43		amount of $7,000.00 of the assessed value of such homestead. The value of that property32
44	44		in excess of such exempted amount shall remain subject to taxation.33
45	45		(2) Each resident of the City of Dublin independent school district who is between 6534
46	46		and 72 years of age is granted an exemption on such person's homestead from City of35
47	47		Dublin independent school district ad valorem taxes for educational purposes in the36
48	48		amount of $14,000.00 of the assessed value of such homestead. The value of that37
49	49		property in excess of such exempted amount shall remain subject to taxation.38
50	50		(3) Each resident of the City of Dublin independent school district who is between 7339
51	51		and 79 years of age is granted an exemption on such person's homestead from City of40
52	52		Dublin independent school district ad valorem taxes for educational purposes in the41
53	53		amount of $21,000.00 of the assessed value of such homestead. The value of that42
54	54		property in excess of such exempted amount shall remain subject to taxation.43
55	55		H. B. 803
56		-	- 2 - 25 LC 47 3622~~/AP~~
	56	+	- 2 - 25 LC 47 3622
57	57		(4) Each resident of the City of Dublin independent school district who is 80 years of age
58	58		44
59	59		or older is granted an exemption on such person's homestead from City of Dublin45
60	60		independent school district ad valorem taxes for educational purposes in the full amount46
61	61		of the assessed value of such homestead. The value of that property in excess of such47
62	62		exempted amount shall remain subject to taxation.48
63	63		(c) A person shall not receive the homestead exemption granted by subsection (b) of this49
64	64		section unless such person or person's agent files an application with the governing authority50
65	65		of the City of Dublin, or the designee thereof, giving such person's age and such additional51
66	66		information relative to receiving such exemption as will enable the governing authority of52
67	67		the City of Dublin, or the designee thereof, to make a determination regarding the initial and53
68	68		continuing eligibility of such person for such exemption. The governing authority of the City54
69	69		of Dublin, or the designee thereof, shall provide application forms for this purpose.55
70	70		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of56
71	71		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year57
72	72		so long as the person granted the homestead exemption under subsection (b) of this section58
73	73		occupies the residence as a homestead. After such person has filed the proper application as59
74	74		provided in subsection (c) of this section, it shall not be necessary to make application60
75	75		thereafter for any year, and such exemption shall continue to be allowed to such person. It61
76	76		shall be the duty of any such person granted the homestead exemption under subsection (b)62
77	77		of this section to notify the governing authority of the City of Dublin, or the designee thereof,63
78	78		in the event that such person for any reason becomes ineligible for such exemption.64
79	79		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any65
80	80		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem66
81	81		taxes for municipal purposes, or county school district ad valorem taxes for educational67
82	82		purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu68
83	83		of and not in addition to any other homestead exemption applicable to City of Dublin69
84	84		independent school district ad valorem taxes for educational purposes.70
85	85		H. B. 803
86		-	- 3 - 25 LC 47 3622~~/AP~~
	86	+	- 3 - 25 LC 47 3622
87	87		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
88	88		71
89	89		beginning on or after January 1, 2026, and ending on or before December 31, 2030.72
90	90		SECTION 2.73
91	91		In accordance with the requirements of Article VII, Section II of the Constitution of the State74
92	92		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority75
93	93		vote in both the Senate and the House of Representatives.76
94	94		SECTION 3.77
95	95		The municipal election superintendent of the City of Dublin shall call and conduct an78
96	96		election as provided in this section for the purpose of submitting this Act to the electors of79
97	97		the City of Dublin independent school district for approval or rejection. The municipal80
98	98		election superintendent shall conduct that election on the Tuesday following the first Monday81
99	99		in November, 2025, and shall issue the call and conduct that election as provided by general82
100	100		law. The municipal election superintendent shall cause the date and purpose of the election83
101	101		to be published once a week for two weeks immediately preceding the date thereof in the84
102	102		official organ of Laurens County. The ballot shall have written or printed thereon the words:85
103	103		"( ) YES86
104	104		87
105	105		( ) NO88
106	106		89
107	107		90
108	108		91
109	109		92
110	110		93
111	111		94
112	112		95
113	113		Shall the Act be approved which provides a homestead exemption from City
114	114		of Dublin independent school district ad valorem taxes for educational
115	115		purposes for tax years 2026, 2027, 2028, 2029, and 2030:
116	116		(1) In the amount of $7,000.00 of the assessed value of the homestead for
117	117		residents of that school district who are between 62 and 64 years of age;
118	118		(2) In the amount of $14,000.00 of the assessed value of the homestead
119	119		for residents of that school district who are between 65 and 72 years of
120	120		age;
121	121		(3) In the amount of $21,000.00 of the assessed value of the homestead
122	122		for residents of that school district who are between 73 and 79 years of
123	123		H. B. 803
124		-	- 4 - 25 LC 47 3622~~/AP~~
	124	+	- 4 - 25 LC 47 3622
125	125
126	126		96
127	127		97
128	128		98
129	129		age; and
130	130		(4) In the full amount of the assessed value of the homestead for residents
131	131		of that school district who are 80 years of age or older?"
132	132		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
133	133		99
134	134		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on100
135	135		such question are for approval of the Act, Section 1 of this Act shall become of full force and101
136	136		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted102
137	137		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall103
138	138		be automatically repealed on the 365th calendar day following the election date provided for104
139	139		in this section. The expense of such election shall be borne by the City of Dublin. It shall105
140	140		be the municipal election superintendent's duty to certify the result thereof to the Secretary106
141	141		of State. The provisions of this section shall be mandatory upon the municipal election107
142	142		superintendent and are not intended as directory. If the municipal election superintendent108
143	143		fails or refuses to comply with this section, any elector of the City of Dublin independent109
144	144		school district may apply for a writ of mandamus to compel the municipal election110
145	145		superintendent to perform his or her duties under this section. If the court finds that the111
146	146		municipal election superintendent has not complied with this section, the court shall fashion112
147	147		appropriate relief requiring the municipal election superintendent to call and conduct such113
148	148		election on the date required by this section or on the next date authorized for special114
149	149		elections provided for in Code Section 21-2-540 of the O.C.G.A.115
150	150		SECTION 4.116
151	151		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon117
152	152		its approval by the Governor or upon its becoming law without such approval.118
153	153		SECTION 5.119
154	154		All laws and parts of laws in conflict with this Act are repealed.120
155	155		H. B. 803
156	156		- 5 -