GA
Georgia House Bill HB824

Georgia 2025-2026 Regular Session

Georgia House Bill HB824 Compare Versions

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2-House Bill 824 (AS PASSED HOUSE AND SENATE)
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2+House Bill 824
33 By: Representatives Wade of the 9
44 th
55 and Chastain of the 7
66 th
77
88 A BILL TO BE ENTITLED
99 AN ACT
1010 To close for new applications certain homestead exemptions for senior citizens from Dawson
1111 1
1212 County ad valorem taxes for county purposes and homestead exemptions for senior citizens2
1313 from Dawson County school district ad valorem taxes for educational purposes pursuant to3
1414 an Act to provide a homestead exemption from Dawson County ad valorem taxes for county4
1515 purposes and Dawson County School District ad valorem taxes for educational purposes in5
1616 the amount of $10,000.00 of the assessed value of the homestead for certain residents of that6
1717 school district who are 62 to 74 years of age and who have household incomes not exceeding7
1818 $25,000.00 and to provide a homestead exemption from such taxes for the full value of such8
1919 homestead for certain residents of that school district who are 75 years of age or older and9
2020 who have household incomes not exceeding $25,000.00, approved June 3, 2003 (Ga. L.10
2121 2003, p. 4431); an Act to provide a homestead exemption from Dawson County ad valorem11
2222 taxes for county purposes in the amount of $60,000.00 of the assessed value of the12
2323 homestead for residents of that county who are disabled or who are 65 years of age or older13
2424 and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p.14
2525 3871), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695);15
2626 an Act to provide a homestead exemption from Dawson County school district ad valorem16
2727 taxes for educational purposes in the amount of $60,000.00 of the assessed value of the17
2828 homestead for residents of that school district who are disabled or who are 65 years of age18
2929 H. B. 824
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3131 or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L.
3232 19
3333 2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p.20
3434 3611); and an Act to provide a homestead exemption from Dawson County school district21
3535 ad valorem taxes for educational purposes in the amount of $120,000.00 of the assessed22
3636 value of the homestead for residents of that school district who are 70 years of age or older,23
3737 approved May 28, 2010 (Ga. L. 2010, p. 3608); to provide that any senior citizen who24
3838 receives any of these exemptions may continue to receive such exemption or apply for25
3939 another available homestead exemption; to provide for compliance with constitutional26
4040 requirements; to provide for a referendum, effective dates, automatic repeal, mandatory27
4141 execution of election, and judicial remedies regarding failure to comply; to provide for28
4242 related matters; to repeal conflicting laws; and for other purposes.29
4343 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:30
4444 SECTION 1.31
4545 (a) On and after January 1, 2026, Dawson County shall no longer accept applications from32
4646 senior citizens for new senior homestead exemptions pursuant to the following Acts:33
4747 (1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for34
4848 county purposes and Dawson County School District ad valorem taxes for educational35
4949 purposes in the amount of $10,000.00 of the assessed value of the homestead for certain36
5050 residents of that school district who are 62 to 74 years of age and who have household37
5151 incomes not exceeding $25,000.00; to provide a homestead exemption from such taxes for38
5252 the full value of such homestead for certain residents of that school district who are 7539
5353 years of age or older and who have household incomes not exceeding $25,000.00,40
5454 approved June 3, 2003 (Ga. L. 2003, p. 4431);41
5555 (2) An Act to provide a homestead exemption from Dawson County ad valorem taxes for42
5656 county purposes in the amount of $60,000.00 of the assessed value of the homestead for43
5757 H. B. 824
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5959 residents of that county who are disabled or who are 65 years of age or older and whose
6060 44
6161 income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3871), as45
6262 amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695);46
6363 (3) An Act to provide a homestead exemption from Dawson County school district ad47
6464 valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value48
6565 of the homestead for residents of that school district who are disabled or who are 65 years49
6666 of age or older and whose income does not exceed $50,000.00, approved May 13, 200850
6767 (Ga. L. 2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga.51
6868 L. 2010, p. 3611); and52
6969 (4) An Act to provide a homestead exemption from Dawson County school district ad53
7070 valorem taxes for educational purposes in the amount of $120,000.00 of the assessed value54
7171 of the homestead for residents of that school district who are 70 years of age or older,55
7272 approved May 28, 2010 (Ga. L. 2010, p. 3608).56
7373 (b) Senior citizens to whom a homestead exemption was granted prior to January 1, 2026,57
7474 pursuant to any Act included in subsection (a) of this section may continue to receive such58
7575 exemption or apply for another available homestead exemption, including those available59
7676 pursuant to the following Acts:60
7777 (1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for61
7878 county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588);62
7979 and63
8080 (2) An Act to provide homestead exemptions from Dawson County school district ad64
8181 valorem taxes for educational purposes for certain senior citizens, approved April 22, 202465
8282 (Ga. L. 2024, p. 3592).66
8383 H. B. 824
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8585 SECTION 2.
8686 67
8787 In accordance with the requirements of Article VII, Section II of the Constitution of the State68
8888 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority69
8989 vote in both the Senate and the House of Representatives.70
9090 SECTION 3.71
9191 The election superintendent of Dawson County shall call and conduct an election as provided72
9292 in this section for the purpose of submitting this Act to the electors of Dawson County for73
9393 approval or rejection. The election superintendent shall conduct that election no later than74
9494 the Tuesday next following the first Monday in November, 2025, and shall issue the call and75
9595 conduct that election as provided by general law. The election superintendent shall cause the76
9696 date and purpose of the election to be published once a week for two weeks immediately77
9797 preceding the date thereof in the official organ of Dawson County. The ballot shall have78
9898 written or printed thereon the words:79
9999 "( ) YES80
100100 81
101101 ( ) NO82
102102 83
103103 84
104104 85
105105 86
106106 87
107107 88
108108 89
109109 90
110110 91
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112112 Shall the Act be approved which provides that, beginning January 1, 2026,
113113 Dawson County will no longer accept applications for new senior
114114 homestead exemptions pursuant to the Acts listed below; provided,
115115 however, that senior citizens who have already been approved for any of
116116 these homestead exemptions may choose to continue to receive that
117117 homestead exemption or apply for another available senior homestead
118118 exemption?
119119 (1) An Act to provide a homestead exemption from Dawson County ad
120120 valorem taxes for county purposes and Dawson County School District
121121 ad valorem taxes for educational purposes in the amount of $10,000.00
122122 of the assessed value of the homestead for certain residents of that school
123123 district who are 62 to 74 years of age and who have household incomes
124124 not exceeding $25,000.00; to provide a homestead exemption from such
125125 H. B. 824
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127127
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155155 taxes for the full value of such homestead for certain residents of that
156156 school district who are 75 years of age or older and who have household
157157 incomes not exceeding $25,000.00, approved June 3, 2003 (Ga. L. 2003,
158158 p. 4431);
159159 (2) An Act to provide a homestead exemption from Dawson County ad
160160 valorem taxes for county purposes in the amount of $60,000.00 of the
161161 assessed value of the homestead for residents of that county who are
162162 disabled or who are 65 years of age or older and whose income does not
163163 exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3871), as
164164 amended, particularly by an Act approved May 28, 2010 (Ga.
165165 L. 2010, p. 3695);
166166 (3) An Act to provide a homestead exemption from Dawson County
167167 school district ad valorem taxes for educational purposes in the amount
168168 of $60,000.00 of the assessed value of the homestead for residents of that
169169 school district who are disabled or who are 65 years of age or older and
170170 whose income does not exceed $50,000.00, approved May 13, 2008 (Ga.
171171 L. 2008, p. 3850), as amended, particularly by an Act approved
172172 May 28, 2010 (Ga. L. 2010, p. 3611); and
173173 (4) An Act to provide a homestead exemption from Dawson County
174174 school district ad valorem taxes for educational purposes in the amount
175175 of $120,000.00 of the assessed value of the homestead for residents of
176176 that school district who are 70 years of age or older, approved May 28,
177177 2010 (Ga. L. 2010, p. 3608).
178178 This Act does not affect the availability of senior homestead exemptions
179179 pursuant to the following Acts:
180180 (1) An Act to provide a homestead exemption from Dawson County ad
181181 valorem taxes for county purposes for certain senior citizens, approved
182182 H. B. 824
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184184
185185 120
186186 121
187187 122
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189189 April 22, 2024, (Ga. L. 2024, p. 3588); or
190190 (2) An Act to provide homestead exemptions from Dawson County
191191 school district ad valorem taxes for educational purposes for certain
192192 senior citizens, approved April 22, 2024, (Ga. L. 2024, p. 3592)."
193193 All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
194194 124
195195 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on125
196196 such question are for approval of the Act, Section 1 of this Act shall become of full force and126
197197 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted127
198198 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall128
199199 be automatically repealed on the 365th calendar day following the election date provided for129
200200 in this section. The expense of such election shall be borne by Dawson County. It shall be130
201201 the election superintendent's duty to certify the result thereof to the Secretary of State. The131
202202 provisions of this section shall be mandatory upon the election superintendent and are not132
203203 intended as directory. If the election superintendent fails or refuses to comply with this133
204204 section, any elector of the Dawson County may apply for a writ of mandamus to compel the134
205205 election superintendent to perform his or her duties under this section. If the court finds that135
206206 the election superintendent has not complied with this section, the court shall fashion136
207207 appropriate relief requiring the election superintendent to call and conduct such election on137
208208 the date required by this section or on the next date authorized for special elections provided138
209209 for in Code Section 21-2-540 of the O.C.G.A.139
210210 SECTION 4.140
211211 All laws and parts of laws in conflict with this Act are repealed.141
212212 H. B. 824
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