| 3 | 3 | | By: Representatives Wade of the 9 |
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| 4 | 4 | | th |
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| 5 | 5 | | and Chastain of the 7 |
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| 6 | 6 | | th |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | To amend an Act to provide a homestead exemption from Dawson County ad valorem taxes |
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| 11 | 11 | | 1 |
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| 12 | 12 | | for county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p.2 |
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| 13 | 13 | | 3588), so as to revise the definition of senior citizen; to provide that the homestead3 |
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| 14 | 14 | | exemption granted by this Act shall be in lieu of and not in addition to any other homestead4 |
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| 15 | 15 | | exemption applicable to Dawson County ad valorem taxes for county purposes; to fix a5 |
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| 16 | 16 | | nonsubstantive scrivener's error; to provide for compliance with constitutional requirements;6 |
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| 17 | 17 | | to provide for a referendum, effective dates, automatic repeal, mandatory execution of7 |
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| 18 | 18 | | election, and judicial remedies regarding failure to comply; to provide for related matters;8 |
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| 19 | 19 | | to repeal conflicting laws; and for other purposes.9 |
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| 20 | 20 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 |
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| 21 | 21 | | SECTION 1.11 |
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| 22 | 22 | | An Act to provide a homestead exemption from Dawson County ad valorem taxes for county12 |
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| 23 | 23 | | purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588), is13 |
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| 24 | 24 | | amended by revising paragraph (3) of subsection (a) and subsection (e) of Section 1 as14 |
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| 25 | 25 | | follows:15 |
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| 26 | 26 | | H. B. 823 |
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| 28 | 28 | | "(3) 'Senior citizen' means any resident of Dawson County who has owned one or more |
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| 29 | 29 | | 16 |
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| 30 | 30 | | homesteads or who has maintained a primary residency within Dawson County for at17 |
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| 31 | 31 | | least 30 years."18 |
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| 32 | 32 | | "(e) The exemption granted by subsection (b) of this section shall not apply to or affect any19 |
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| 33 | 33 | | state ad valorem taxes, county or independent school district ad valorem taxes for educational20 |
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| 34 | 34 | | purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption21 |
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| 35 | 35 | | granted by subsection (b) of this section shall be in lieu of and not in addition to any other22 |
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| 36 | 36 | | homestead exemption applicable to Dawson County ad valorem taxes for county purposes."23 |
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| 37 | 37 | | SECTION 2.24 |
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| 38 | 38 | | Said Act is further amended in Section 3 by striking the term "January 1, 2026" and replacing25 |
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| 39 | 39 | | it with "January 1, 2025."26 |
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| 40 | 40 | | SECTION 3.27 |
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| 41 | 41 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State28 |
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| 42 | 42 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority29 |
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| 43 | 43 | | vote in both the Senate and the House of Representatives.30 |
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| 44 | 44 | | SECTION 4.31 |
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| 45 | 45 | | The election superintendent of Dawson County shall call and conduct an election as provided32 |
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| 46 | 46 | | in this section for the purpose of submitting this Act to the electors of the Dawson County33 |
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| 47 | 47 | | for approval or rejection. The election superintendent shall conduct that election no later34 |
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| 48 | 48 | | than the Tuesday next following the first Monday in November, 2025, and shall issue the call35 |
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| 49 | 49 | | and conduct that election as provided by general law. The election superintendent shall36 |
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| 50 | 50 | | cause the date and purpose of the election to be published once a week for two weeks37 |
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| 51 | 51 | | immediately preceding the date thereof in the official organ of Dawson County. The ballot38 |
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| 52 | 52 | | shall have written or printed thereon the words:39 |
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| 53 | 53 | | H. B. 823 |
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| 55 | 55 | | "( ) YES |
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| 56 | 56 | | 40 |
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| 57 | 57 | | ( ) NO41 |
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| 58 | 58 | | 42 |
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| 59 | 59 | | 43 |
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| 60 | 60 | | 44 |
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| 61 | 61 | | 45 |
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| 62 | 62 | | 46 |
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| 63 | 63 | | 47 |
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| 64 | 64 | | 48 |
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| 65 | 65 | | Shall the Act be approved which amends an Act to provide a homestead |
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| 66 | 66 | | exemption from Dawson County ad valorem taxes for county purposes for |
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| 67 | 67 | | certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588), so |
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| 68 | 68 | | as to provide that senior citizens who have resided in, but not owned, a |
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| 69 | 69 | | homestead within the county for at least 30 years also qualify for the |
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| 70 | 70 | | exemption granted by that Act and to provide that such homestead |
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| 71 | 71 | | exemption shall be in lieu of and not in addition to any other homestead |
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| 72 | 72 | | exemption applicable to Dawson County ad valorem taxes for county |
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| 73 | 73 | | purposes?" |
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| 74 | 74 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 75 | 75 | | 49 |
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| 76 | 76 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on50 |
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| 77 | 77 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and51 |
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| 78 | 78 | | effect on January 1, 2026. If the Act is not so approved or if the election is not conducted52 |
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| 79 | 79 | | as provided in this section, Section 1 of this Act shall not become effective, and Section 153 |
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| 80 | 80 | | of this Act shall be automatically repealed on the 365th calendar day following the election54 |
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| 81 | 81 | | date provided for in this section. The expense of such election shall be borne by Dawson55 |
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| 82 | 82 | | County. It shall be the election superintendent's duty to certify the result thereof to the56 |
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| 83 | 83 | | Secretary of State. The provisions of this section shall be mandatory upon the election57 |
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| 84 | 84 | | superintendent and are not intended as directory. If the election superintendent fails or58 |
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| 85 | 85 | | refuses to comply with this section, any elector of the Dawson County may apply for a writ59 |
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| 86 | 86 | | of mandamus to compel the election superintendent to perform his or her duties under this60 |
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| 87 | 87 | | section. If the court finds that the election superintendent has not complied with this section,61 |
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| 88 | 88 | | the court shall fashion appropriate relief requiring the election superintendent to call and62 |
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| 89 | 89 | | conduct such election on the date required by this section or on the next date authorized for63 |
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| 90 | 90 | | special elections provided for in Code Section 21-2-540 of the O.C.G.A.64 |
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| 91 | 91 | | H. B. 823 |
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