25 LC 44 3134/AP
House Bill 806 (AS PASSED HOUSE AND SENATE)
By: Representative Rhodes of the 124
th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Oglethorpe County school district ad valorem taxes
1
for educational purposes in an amount equal to the amount by which the current year2
assessed value of a homestead exceeds the base year assessed value of such homestead; to3
provide for definitions; to specify the terms and conditions of the exemption and the4
procedures relating thereto; to provide for applicability; to provide for compliance with5
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6
mandatory execution of election, and judicial remedies regarding failure to comply; to7
provide for related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
educational purposes levied by, for, or on behalf of the Oglethorpe County school district,13
except for any ad valorem taxes to pay interest on and to retire county school district14
bonded indebtedness.15
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(2) "Base year" means the taxable year immediately preceding the taxable year in which
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the exemption under subsection (b) of this section is first granted to the most recent17
owner of such homestead.18
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19
the O.C.G.A., as amended, with the additional qualification that it shall include not more20
than one-half contiguous acres of homestead property.21
(4) "Senior citizen" means a person who is 67 years of age or older on or before22
January 1 of the year in which application for the exemption under subsection (c) of this23
section is made.24
(b) Each resident of the Oglethorpe County school district who is a senior citizen is granted25
an exemption on such person's homestead from Oglethorpe County school district ad valorem26
taxes for educational purposes in an amount equal to the amount by which the current year27
assessed value of such homestead exceeds the base year assessed value, including any final28
determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as29
amended, of such homestead. This exemption shall not apply to taxes assessed on30
improvements to such homestead or additional land that is added to such homestead after31
January 1 of the base year. If any real property is removed from such homestead, the base32
year assessed value, including any final determination of value on appeal pursuant to Code33
Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to reflect such removal, and34
the exemption shall be recalculated accordingly. The value of that property in excess of such35
exempted amount shall remain subject to taxation.36
(c) A person shall not receive the homestead exemption granted by subsection (b) of this37
section unless such person or person's agent files an application with the tax commissioner38
of Oglethorpe County, giving such information relative to receiving such exemption as will39
enable the tax commissioner of Oglethorpe County to make a determination regarding the40
initial and continuing eligibility of such person for such exemption. The tax commissioner41
of Oglethorpe County shall provide application forms for this purpose.42
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(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
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the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year44
so long as the person granted the homestead exemption under subsection (b) of this section45
occupies the residence as a homestead. After such person has filed the proper application as46
provided in subsection (c) of this section, it shall not be necessary to make application47
thereafter for any year, and such exemption shall continue to be allowed to such person. It48
shall be the duty of any such person granted the homestead exemption under subsection (b)49
of this section to notify the tax commissioner of Oglethorpe County in the event that such50
person for any reason becomes ineligible for such exemption.51
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any52
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem53
taxes for municipal purposes, or independent school district ad valorem taxes for educational54
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu55
of and not in addition to any other homestead exemption applicable to Oglethorpe County56
school district ad valorem taxes for educational purposes.57
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years58
beginning on or after January 1, 2026.59
SECTION 2.60
In accordance with the requirements of Article VII, Section II of the Constitution of the State61
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority62
vote in both the Senate and the House of Representatives.63
SECTION 3.64
The election superintendent of Oglethorpe County shall call and conduct an election as65
provided in this section for the purpose of submitting this Act to the electors of the66
Oglethorpe County school district for approval or rejection. The election superintendent67
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shall conduct that election no later than the Tuesday next following the first Monday in
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November, 2025, and shall issue the call and conduct that election as provided by general69
law. The election superintendent shall cause the date and purpose of the election to be70
published once a week for two weeks immediately preceding the date thereof in the official71
organ of Oglethorpe County. The ballot shall have written or printed thereon the words:72
"( ) YES73
74
( ) NO75
76
77
78
79
Shall the Act be approved which provides a homestead exemption from
Oglethorpe County school district ad valorem taxes for educational
purposes to persons 67 years of age or older in an amount equal to the
amount by which the current year assessed value of a homestead exceeds
the base year assessed value, including any final determination of value on
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of
such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
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to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on81
such question are for approval of the Act, Section 1 of this Act shall become of full force and82
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted83
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall84
be automatically repealed on the 365th calendar day following the election date provided for85
in this section. The expense of such election shall be borne by Oglethorpe County. It shall86
be the election superintendent's duty to certify the result thereof to the Secretary of State. 87
The provisions of this section shall be mandatory upon the election superintendent and are88
not intended as directory. If the election superintendent fails or refuses to comply with this89
section, any elector of the Oglethorpe County school district may apply for a writ of90
mandamus to compel the election superintendent to perform his or her duties under this91
section. If the court finds that the election superintendent has not complied with this section,92
the court shall fashion appropriate relief requiring the election superintendent to call and93
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conduct such election on the date required by this section or on the next date authorized for
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special elections provided for in Code Section 21-2-540 of the O.C.G.A.95
SECTION 4.96
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon97
its approval by the Governor or upon its becoming law without such approval.98
SECTION 5.99
All laws and parts of laws in conflict with this Act are repealed.100
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