25 LC 47 3623/AP
House Bill 805 (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 by which the current year assessed2
value of a homestead exceeds the adjusted base year assessed value of such homestead; to3
provide that such exemption shall only apply to tax years 2026 through 2030; to provide for4
definitions; to specify the terms and conditions of the exemption and the procedures relating5
thereto; to provide for applicability; to provide for compliance with constitutional6
requirements; to provide for a referendum, effective dates, and automatic repeal, mandatory7
execution of election, and judicial remedies regarding failure to comply; to provide for8
related matters; to repeal conflicting laws; and for other purposes.9
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10
SECTION 1.11
(a) As used in this Act, the term:12
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for13
educational purposes levied by, for, or on behalf of the City of Dublin independent school14
district, except for any ad valorem taxes levied to pay interest on and to retire15
independent school district bonded indebtedness.16
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(2) "Adjusted base year assessed value" means the sum of:
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(A) The previous adjusted base year assessed value;18
(B) An amount equal to the difference between the current year assessed value of the19
homestead and the base year assessed value of the homestead, provided that such20
amount shall not exceed 20 percent of the previous adjusted base year assessed value21
of the homestead; and22
(C) The value of any substantial property change, provided that no such value added23
improvements to the homestead shall be duplicated as to the same addition or24
improvement.25
(3) "Base year assessed value" means:26
(A) With respect to an exemption under this section which is first granted to a person27
on such person's homestead for the 2026 taxable year, the assessed value for taxable28
year 2025, including any final determination of value on appeal pursuant to Code29
Section 48-5-311 of the O.C.G.A., of the homestead; or30
(B) In all other cases, the assessed value, including any final determination of value on31
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the32
taxable year immediately preceding the taxable year in which the exemption under this33
section is first granted to the applicant.34
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of35
the O.C.G.A., as amended.36
(5) "Previous adjusted base year assessed value" means:37
(A) With respect to the year for which the exemption under this section which is first38
granted to a person on such person's homestead, the base year assessed value; or39
(B) In all other cases, the adjusted base year assessed value of the homestead as40
calculated in the taxable year immediately preceding the current year, including any41
final determination of value on appeal pursuant to Code Section 48-5-311 of the42
O.C.G.A.43
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(6) "Substantial property change" means any increase or decrease in the assessed value
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of a homestead derived from additions or improvements to, or the removal of real45
property from, such homestead which occurred after the year in which the base year46
assessed value is determined for such homestead. The assessed value of the substantial47
property changes shall be established following any final determination of value on48
appeal pursuant to Code Section 48-5-311 of the O.C.G.A.49
(b)(1) Each resident of the City of Dublin independent school district is granted an50
exemption on such person's homestead from City of Dublin independent school district51
ad valorem taxes for educational purposes in an amount equal to the amount by which the52
current year assessed value of such homestead, including any final determination of value53
on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., exceeds its previous54
adjusted base year assessed value.55
(2) Except as provided for in subsection (c) of this section, no exemption provided for56
in this subsection shall transfer to any subsequent owner of the property, and the assessed57
value of such property shall be as provided by law.58
(c) The surviving spouse of the person who has been granted the exemption provided for59
in subsection (b) of this section shall continue to receive the exemption provided under60
subsection (b) of this section, so long as such surviving spouse continues to occupy the61
residence as a homestead.62
(d) A person shall not receive the homestead exemption granted by subsection (b) of this63
section unless such person or person's agent files an application with the governing64
authority of the City of Dublin, or the designee thereof, providing such information relative65
to receiving such exemption as will enable the governing authority of the City of Dublin,66
or the designee thereof, to make a determination regarding the initial and continuing67
eligibility of such person for such exemption or such person has already filed for and is68
receiving a homestead exemption and such existing application provides sufficient69
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information to make such determination of eligibility. The governing authority of the City
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of Dublin or the designee thereof shall provide application forms for this purpose.71
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.172
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year73
to year so long as the owner occupies the residence as a homestead. After such person has74
filed the proper application as provided in subsection (d) of this section, it shall not be75
necessary to make application thereafter for any year, and such exemption shall continue76
to be allowed to such person. It shall be the duty of any such person granted the homestead77
exemption under subsection (b) of this section to notify the governing authority of the City78
of Dublin, or the designee thereof, in the event that such person for any reason becomes79
ineligible for such exemption.80
(f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect81
state or county ad valorem taxes or county or independent school district ad valorem82
taxes for educational purposes.83
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead84
exemption granted by subsection (b) of this section shall be in addition to and not in lieu85
of any other homestead exemption applicable to ad valorem taxes.86
(3) The homestead exemption granted by subsection (b) of this section shall be in lieu87
of and not in addition to any other base year value or adjusted base year value homestead88
exemption provided by local Act which is applicable to City of Dublin independent89
school district ad valorem taxes for educational purposes.90
(g) The exemption granted by this Act shall be applicable to all taxable years beginning91
on or after January 1, 2026, and ending on or before December 31, 2030.92
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SECTION 2.
93
In accordance with the requirements of Article VII, Section II of the Constitution of the State94
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority95
vote in both the Senate and the House of Representatives.96
SECTION 3.97
(a) The municipal election superintendent of the City of Dublin shall call and conduct an98
election as provided in this section for the purpose of submitting this Act to the electors of99
the City of Dublin independent school district for approval or rejection. The municipal100
election superintendent shall conduct such election on Tuesday following the first Monday101
in November, 2025, and shall issue the call and conduct such election as provided by102
general law. The municipal election superintendent shall cause the date and purpose of the103
election to be published once a week for two weeks immediately preceding the date thereof104
in the official organ of Laurens County. The ballot shall have written or printed thereon105
the words:106
"( ) YES107
108
( ) NO109
110
111
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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 through 2030 in an amount equal to the amount
by which the current year assessed value of a homestead exceeds its base year
assessed value, provided that the base year assessed value of such homestead
shall be subject to annual increases of up to 20 percent?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons
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desiring to vote for rejection of the Act shall vote "No."114
(b) If more than one-half of the votes cast on such question are for approval of the Act,115
Section 1 of this Act shall become of full force and effect on January 1, 2026. If the Act116
is not so approved or if the election is not conducted as provided in this section, Section 1117
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of this Act shall not become effective, and this Act shall be automatically repealed on the
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365th calendar day following the election date provided for in this section.119
(c) The expense of such election shall be borne by the City of Dublin. It shall be the120
municipal election superintendent's duty to certify the result thereof to the Secretary of121
State.122
(d) The provisions of this section shall be mandatory upon the municipal election123
superintendent and are not intended as directory. If the municipal election superintendent124
fails or refuses to comply with this section, any elector of the City of Dublin independent125
school district may apply for a writ of mandamus to compel the election superintendent to126
perform his or her duties under this section. If the court finds that the municipal election127
superintendent has not complied with this section, the court shall fashion appropriate relief128
requiring the municipal election superintendent to call and conduct such election on the129
date required by this section or on the next date authorized for special elections provided130
for in Code Section 21-2-540 of the O.C.G.A.131
SECTION 4.132
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon133
its approval by the Governor or upon its becoming law without such approval.134
SECTION 5.135
All laws and parts of laws in conflict with this Act are repealed.136
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