25 LC 47 3539/AP
House Bill 820 (AS PASSED HOUSE AND SENATE)
By: Representative Washburn of the 144
th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Jasper County school district ad valorem taxes for
1
educational purposes in the amount of $40,000.00 of the assessed value of the homestead for2
residents of that school district who are 65 years of age or older; to provide for definitions;3
to specify the terms and conditions of the exemption and the procedures relating thereto; to4
provide for applicability; to provide for compliance with constitutional requirements; to5
provide for a referendum, effective dates, automatic repeal, mandatory execution of election,6
and judicial remedies regarding failure to comply; to provide for related matters; to repeal7
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 Jasper County school district,13
including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
school district bonded indebtedness.15
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(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
16
the O.C.G.A., as amended, with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(3) "Senior citizen" means a person who is 65 years of age or older on or before January19
1 of the year in which application for the exemption under subsection (b) of this section20
is made.21
(b) Each resident of the Jasper County school district who is a senior citizen is granted an22
exemption on such person's homestead from Jasper County school district ad valorem taxes23
for educational purposes in the amount of $40,000.00 of the assessed value of such24
homestead. The value of that property in excess of such exempted amount shall remain25
subject to taxation.26
(c) A person shall not receive the homestead exemption granted by subsection (b) of this27
section unless such person or person's agent files an application with the tax commissioner28
of Jasper County, giving such person's age and such additional information relative to29
receiving such exemption as will enable the tax commissioner of Jasper County to make a30
determination regarding the initial and continuing eligibility of such person for such31
exemption; provided, however, that any qualifying person who has already applied for and32
been granted an exemption from Jasper County school district ad valorem taxes for33
educational purposes granted by an Act to provide a homestead exemption from certain34
Jasper County ad valorem taxes for county purposes in the amount of $2,000.00 of the35
assessed value of that homestead for certain residents of that county, approved April 17, 199236
(Ga. L. 1992, p. 6508), as amended by an Act approved March 27, 1998 (Ga. L. 1998,37
p. 3829), shall automatically qualify for and be granted the exemption provided for by38
subsection (b) of this section without needing to reapply. The tax commissioner of Jasper39
County shall provide application forms for this purpose.40
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of41
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year42
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so long as the person granted the homestead exemption under subsection (b) of this section
43
occupies the residence as a homestead. After such person has filed the proper application as44
provided in subsection (c) of this section, it shall not be necessary to make application45
thereafter for any year, and such exemption shall continue to be allowed to such person. It46
shall be the duty of any such person granted the homestead exemption under subsection (b)47
of this section to notify the tax commissioner of Jasper County in the event that such person48
for any reason becomes ineligible for such exemption. The surviving spouse of the person49
who has been granted the exemption provided for in subsection (b) of this section shall50
continue to receive the exemption provided under subsection (b) of this section, so long as51
that surviving spouse continues to occupy the home as a residence and homestead.52
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any53
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem54
taxes for municipal purposes, or independent school district ad valorem taxes for educational55
purposes. The homestead exemption granted by subsection (b) of this section shall be in56
addition to and not in lieu of any other homestead exemption applicable to Jasper County57
school district ad valorem taxes for educational purposes; provided, however, that this58
exemption granted by subsection (b) of this section shall be in lieu of and not in addition to59
any exemption granted by an Act to provide a homestead exemption from certain Jasper60
County ad valorem taxes for county purposes in the amount of $2,000.00 of the assessed61
value of that homestead for certain residents of that county, approved April 17, 1992 (Ga.62
L. 1992, p. 6508), as amended by an Act approved March 27, 1998 (Ga. L. 1998, p. 3829).63
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years64
beginning on or after January 1, 2026.65
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SECTION 2.
66
In accordance with the requirements of Article VII, Section II of the Constitution of the State67
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority68
vote in both the Senate and the House of Representatives.69
SECTION 3.70
The election superintendent of Jasper County shall call and conduct an election as provided71
in this section for the purpose of submitting this Act to the electors of the Jasper County72
school district for approval or rejection. The election superintendent shall conduct that73
election on the Tuesday following the first Monday in November, 2025, and shall issue the74
call and conduct that election as provided by general law. The election superintendent shall75
cause the date and purpose of the election to be published once a week for two weeks76
immediately preceding the date thereof in the official organ of Jasper County. The ballot77
shall have written or printed thereon the words:78
"( ) YES79
80
( ) NO81
82
Shall the Act be approved which provides a homestead exemption from
Jasper County school district ad valorem taxes for educational purposes in
the amount of $40,000.00 of the assessed value of the homestead for
residents of that school district who are 65 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
83
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on84
such question are for approval of the Act, Section 1 of this Act shall become of full force and85
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted86
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall87
be automatically repealed on the 365th calendar day following the election date provided for88
in this section. The expense of such election shall be borne by Jasper County. It shall be the89
election superintendent's duty to certify the result thereof to the Secretary of State. The90
provisions of this section shall be mandatory upon the election superintendent and are not91
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intended as directory. If the election superintendent fails or refuses to comply with this
92
section, any elector of the Jasper County school district may apply for a writ of mandamus93
to compel the election superintendent to perform his or her duties under this section. If the94
court finds that the election superintendent has not complied with this section, the court shall95
fashion appropriate relief requiring the election superintendent to call and conduct such96
election on the date required by this section or on the next date authorized for special97
elections provided for in Code Section 21-2-540 of the O.C.G.A.98
SECTION 4.99
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon100
its approval by the Governor or upon its becoming law without such approval.101
SECTION 5.102
All laws and parts of laws in conflict with this Act are repealed.103
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