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