Georgia 2025-2026 Regular Session

Georgia House Bill HB805 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3623~~/AP~~
2		-	House Bill 805 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3623
	2	+	House Bill 805
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 by which the current year assessed2
11	11		value of a homestead exceeds the adjusted base year assessed value of such homestead; to3
12	12		provide that such exemption shall only apply to tax years 2026 through 2030; to provide for4
13	13		definitions; to specify the terms and conditions of the exemption and the procedures relating5
14	14		thereto; to provide for applicability; to provide for compliance with constitutional6
15	15		requirements; to provide for a referendum, effective dates, and automatic repeal, mandatory7
16	16		execution of election, and judicial remedies regarding failure to comply; to provide for8
17	17		related matters; to repeal conflicting laws; and for other purposes.9
18	18		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10
19	19		SECTION 1.11
20	20		(a) As used in this Act, the term:12
21	21		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for13
22	22		educational purposes levied by, for, or on behalf of the City of Dublin independent school14
23	23		district, except for any ad valorem taxes levied to pay interest on and to retire15
24	24		independent school district bonded indebtedness.16
25	25		H. B. 805
26		-	- 1 - 25 LC 47 3623~~/AP~~
	26	+	- 1 - 25 LC 47 3623
27	27		(2) "Adjusted base year assessed value" means the sum of:
28	28		17
29	29		(A) The previous adjusted base year assessed value;18
30	30		(B) An amount equal to the difference between the current year assessed value of the19
31	31		homestead and the base year assessed value of the homestead, provided that such20
32	32		amount shall not exceed 20 percent of the previous adjusted base year assessed value21
33	33		of the homestead; and22
34	34		(C) The value of any substantial property change, provided that no such value added23
35	35		improvements to the homestead shall be duplicated as to the same addition or24
36	36		improvement.25
37	37		(3) "Base year assessed value" means:26
38	38		(A) With respect to an exemption under this section which is first granted to a person27
39	39		on such person's homestead for the 2026 taxable year, the assessed value for taxable28
40	40		year 2025, including any final determination of value on appeal pursuant to Code29
41	41		Section 48-5-311 of the O.C.G.A., of the homestead; or30
42	42		(B) In all other cases, the assessed value, including any final determination of value on31
43	43		appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the32
44	44		taxable year immediately preceding the taxable year in which the exemption under this33
45	45		section is first granted to the applicant.34
46	46		(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of35
47	47		the O.C.G.A., as amended.36
48	48		(5) "Previous adjusted base year assessed value" means:37
49	49		(A) With respect to the year for which the exemption under this section which is first38
50	50		granted to a person on such person's homestead, the base year assessed value; or39
51	51		(B) In all other cases, the adjusted base year assessed value of the homestead as40
52	52		calculated in the taxable year immediately preceding the current year, including any41
53	53		final determination of value on appeal pursuant to Code Section 48-5-311 of the42
54	54		O.C.G.A.43
55	55		H. B. 805
56		-	- 2 - 25 LC 47 3623~~/AP~~
	56	+	- 2 - 25 LC 47 3623
57	57		(6) "Substantial property change" means any increase or decrease in the assessed value
58	58		44
59	59		of a homestead derived from additions or improvements to, or the removal of real45
60	60		property from, such homestead which occurred after the year in which the base year46
61	61		assessed value is determined for such homestead. The assessed value of the substantial47
62	62		property changes shall be established following any final determination of value on48
63	63		appeal pursuant to Code Section 48-5-311 of the O.C.G.A.49
64	64		(b)(1) Each resident of the City of Dublin independent school district is granted an50
65	65		exemption on such person's homestead from City of Dublin independent school district51
66	66		ad valorem taxes for educational purposes in an amount equal to the amount by which the52
67	67		current year assessed value of such homestead, including any final determination of value53
68	68		on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., exceeds its previous54
69	69		adjusted base year assessed value.55
70	70		(2) Except as provided for in subsection (c) of this section, no exemption provided for56
71	71		in this subsection shall transfer to any subsequent owner of the property, and the assessed57
72	72		value of such property shall be as provided by law.58
73	73		(c) The surviving spouse of the person who has been granted the exemption provided for59
74	74		in subsection (b) of this section shall continue to receive the exemption provided under60
75	75		subsection (b) of this section, so long as such surviving spouse continues to occupy the61
76	76		residence as a homestead.62
77	77		(d) A person shall not receive the homestead exemption granted by subsection (b) of this63
78	78		section unless such person or person's agent files an application with the governing64
79	79		authority of the City of Dublin, or the designee thereof, providing such information relative65
80	80		to receiving such exemption as will enable the governing authority of the City of Dublin,66
81	81		or the designee thereof, to make a determination regarding the initial and continuing67
82	82		eligibility of such person for such exemption or such person has already filed for and is68
83	83		receiving a homestead exemption and such existing application provides sufficient69
84	84		H. B. 805
85		-	- 3 - 25 LC 47 3623~~/AP~~
	85	+	- 3 - 25 LC 47 3623
86	86		information to make such determination of eligibility. The governing authority of the City
87	87		70
88	88		of Dublin or the designee thereof shall provide application forms for this purpose.71
89	89		(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.172
90	90		of the O.C.G.A., as amended. The exemption shall be automatically renewed from year73
91	91		to year so long as the owner occupies the residence as a homestead. After such person has74
92	92		filed the proper application as provided in subsection (d) of this section, it shall not be75
93	93		necessary to make application thereafter for any year, and such exemption shall continue76
94	94		to be allowed to such person. It shall be the duty of any such person granted the homestead77
95	95		exemption under subsection (b) of this section to notify the governing authority of the City78
96	96		of Dublin, or the designee thereof, in the event that such person for any reason becomes79
97	97		ineligible for such exemption.80
98	98		(f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect81
99	99		state or county ad valorem taxes or county or independent school district ad valorem82
100	100		taxes for educational purposes.83
101	101		(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead84
102	102		exemption granted by subsection (b) of this section shall be in addition to and not in lieu85
103	103		of any other homestead exemption applicable to ad valorem taxes.86
104	104		(3) The homestead exemption granted by subsection (b) of this section shall be in lieu87
105	105		of and not in addition to any other base year value or adjusted base year value homestead88
106	106		exemption provided by local Act which is applicable to City of Dublin independent89
107	107		school district ad valorem taxes for educational purposes.90
108	108		(g) The exemption granted by this Act shall be applicable to all taxable years beginning91
109	109		on or after January 1, 2026, and ending on or before December 31, 2030.92
110	110		H. B. 805
111		-	- 4 - 25 LC 47 3623~~/AP~~
	111	+	- 4 - 25 LC 47 3623
112	112		SECTION 2.
113	113		93
114	114		In accordance with the requirements of Article VII, Section II of the Constitution of the State94
115	115		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority95
116	116		vote in both the Senate and the House of Representatives.96
117	117		SECTION 3.97
118	118		(a) The municipal election superintendent of the City of Dublin shall call and conduct an98
119	119		election as provided in this section for the purpose of submitting this Act to the electors of99
120	120		the City of Dublin independent school district for approval or rejection. The municipal100
121	121		election superintendent shall conduct such election on Tuesday following the first Monday101
122	122		in November, 2025, and shall issue the call and conduct such election as provided by102
123	123		general law. The municipal election superintendent shall cause the date and purpose of the103
124	124		election to be published once a week for two weeks immediately preceding the date thereof104
125	125		in the official organ of Laurens County. The ballot shall have written or printed thereon105
126	126		the words:106
127	127		"( ) YES107
128	128		108
129	129		( ) NO109
130	130		110
131	131		111
132	132		112
133	133		Shall the Act be approved which provides a homestead exemption from City
134	134		of Dublin independent school district ad valorem taxes for educational
135	135		purposes for tax years 2026 through 2030 in an amount equal to the amount
136	136		by which the current year assessed value of a homestead exceeds its base year
137	137		assessed value, provided that the base year assessed value of such homestead
138	138		shall be subject to annual increases of up to 20 percent?"
139	139		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons
140	140		113
141	141		desiring to vote for rejection of the Act shall vote "No."114
142	142		(b) If more than one-half of the votes cast on such question are for approval of the Act,115
143	143		Section 1 of this Act shall become of full force and effect on January 1, 2026. If the Act116
144	144		is not so approved or if the election is not conducted as provided in this section, Section 1117
145	145		H. B. 805
146		-	- 5 - 25 LC 47 3623~~/AP~~
	146	+	- 5 - 25 LC 47 3623
147	147		of this Act shall not become effective, and this Act shall be automatically repealed on the
148	148		118
149	149		365th calendar day following the election date provided for in this section.119
150	150		(c) The expense of such election shall be borne by the City of Dublin. It shall be the120
151	151		municipal election superintendent's duty to certify the result thereof to the Secretary of121
152	152		State.122
153	153		(d) The provisions of this section shall be mandatory upon the municipal election123
154	154		superintendent and are not intended as directory. If the municipal election superintendent124
155	155		fails or refuses to comply with this section, any elector of the City of Dublin independent125
156	156		school district may apply for a writ of mandamus to compel the election superintendent to126
157	157		perform his or her duties under this section. If the court finds that the municipal election127
158	158		superintendent has not complied with this section, the court shall fashion appropriate relief128
159	159		requiring the municipal election superintendent to call and conduct such election on the129
160	160		date required by this section or on the next date authorized for special elections provided130
161	161		for in Code Section 21-2-540 of the O.C.G.A.131
162	162		SECTION 4.132
163	163		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon133
164	164		its approval by the Governor or upon its becoming law without such approval.134
165	165		SECTION 5.135
166	166		All laws and parts of laws in conflict with this Act are repealed.136
167	167		H. B. 805
168	168		- 6 -