25 LC 47 3396
House Bill 833
By: Representatives Ridley of the 22
nd
, Thomas of the 21
st
, Scoggins of the 14
th
, Byrd of the
20
th
, Ballinger of the 23
rd
, and others
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Cherokee 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 adjusted base year assessed value of such3
homestead; to provide for definitions; to specify the terms and conditions of the exemption4
and the procedures relating thereto; to provide for applicability; to provide for compliance5
with constitutional requirements; to provide for a referendum, effective dates, automatic6
repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7
to 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" means all ad valorem taxes levied by, for, or on behalf of the12
Cherokee County school district for educational purposes, except for any ad valorem13
taxes levied to pay interest on and to retire bonded indebtedness.14
(2) "Adjusted base year assessed value" means the sum of:15
(A) The previous adjusted base year assessed value;16
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(B) An amount equal to the difference between the current year assessed value of the
17
homestead and the base year assessed value of the homestead, provided that such18
amount shall not exceed the total of the previous adjusted base year assessed value of19
the homestead multiplied by the inflation rate for the prior year; and20
(C) The value of any substantial property change, provided that no such value added21
improvements to the homestead shall be duplicated as to the same addition or22
improvement.23
(3) "Base year assessed value" means:24
(A) With respect to an exemption under this section which is first granted to a person25
on such person's homestead for the 2026 taxable year, the assessed value for taxable26
year 2025, including any final determination of value on appeal pursuant to Code27
Section 48-5-311 of the O.C.G.A., of the homestead; or28
(B) In all other cases, the assessed value, including any final determination of value on29
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the30
taxable year immediately preceding the taxable year in which the exemption under this31
section is first granted to the applicant.32
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33
the O.C.G.A., as amended, with the additional qualification that it shall include not more34
than five contiguous acres of homestead property.35
(5) "Inflation rate" means the annual inflationary index rate as determined for a given36
year by the Cherokee County tax commissioner in accordance with subsection (f) of this37
section.38
(6) "Previous adjusted base year assessed value" means:39
(A) With respect to the year for which the exemption under this section is first granted40
to a person on such person's homestead, the base year assessed value; or41
(B) In all other cases, the adjusted base year assessed value of the homestead as42
calculated in the taxable year immediately preceding the current year, including any43
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final determination of value on appeal pursuant to Code Section 48-5-311 of the
44
O.C.G.A.45
(7) "Substantial property change" means any increase or decrease in the assessed value46
of a homestead derived from additions or improvements to, or the removal of real47
property from, the homestead which occurred after the year in which the base year48
assessed value is determined for the homestead. The assessed value of the substantial49
property changes shall be established following any final determination of value on50
appeal pursuant to Code Section 48-5-311 of the O.C.G.A.51
(b)(1) Subject to the limitations provided in this section, each resident of the Cherokee52
County school district is granted an exemption on that person's homestead from ad53
valorem taxes in an amount equal to the amount by which the current year assessed value54
of that homestead, including any final determination of value on appeal pursuant to Code55
Section 48-5-311 of the O.C.G.A., exceeds its previous adjusted base year assessed value.56
(2) Except as provided for in subsection (c) of this section, no exemption provided for57
in this subsection shall transfer to any subsequent owner of the property, and the assessed58
value of the property shall be as provided by law.59
(c) No person shall receive the exemption granted by subsection (b) of this section unless60
such person or person's agent files an application with the tax commissioner of Cherokee61
County as will enable the tax commissioner to make a determination regarding the initial62
and continuing eligibility of such person for such exemption; provided, however, that any63
person who had previously applied for a homestead exemption, was allowed such64
homestead exemption for the 2025 tax year, and remains eligible for a homestead65
exemption for that same homestead property in the 2026 tax year shall be automatically66
allowed the exemption granted under subsection (b) of this section for that homestead67
without further application. The tax commissioner shall provide application forms for this68
purpose.69
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(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1
70
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year71
to year so long as the person granted the homestead exemption under subsection (b) of this72
section occupies the residence as a homestead. After such person has filed the proper73
application as provided in subsection (c) of this section, it shall not be necessary to make74
application thereafter for any year, and such exemption shall continue to be allowed to such75
person. It shall be the duty of any such person granted the homestead exemption under76
subsection (b) of this section to notify the tax commissioner of Cherokee County in the77
event that such person for any reason becomes ineligible for such exemption. The78
unremarried surviving spouse of the person who has been granted the exemption provided79
for in subsection (b) of this section shall continue to receive the exemption provided under80
subsection (b) of this section, so long as that unremarried surviving spouse continues to81
occupy the home as a residence and homestead.82
(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect83
any state ad valorem taxes, county ad valorem taxes for county purposes, independent84
school district ad valorem taxes for educational purposes, or municipal ad valorem taxes85
for municipal purposes.86
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead87
exemption granted by subsection (b) of this section shall be in addition to and not in lieu88
of any other homestead exemption applicable to ad valorem taxes.89
(3) The homestead exemption granted by subsection (b) of this section shall not be90
applied in addition to any other base year value homestead exemption provided by law91
with respect to the Cherokee County school district. In any such event, the Cherokee92
County tax commissioner shall apply only the base year value homestead exemption that93
is larger or more beneficial for the taxpayer with respect to the Cherokee County school94
district.95
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(f) For the purposes of this section, the Cherokee County tax commissioner shall
96
promulgate a standardized method for determining annual inflationary index rates which97
reflect the effects of inflation and deflation on the cost of living for residents of Cherokee98
County for a given calendar year. Such method may utilize the Consumer Price Index as99
reported by the Bureau of Labor Statistics of the United States Department of Labor or any100
other similar index established by the federal government if the Cherokee County tax101
commissioner determines that such federal index fairly reflects the effects of inflation and102
deflation on residents of the Cherokee County school district.103
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years104
beginning on or after January 1, 2026.105
SECTION 2.106
In accordance with the requirements of Article VII, Section II of the Constitution of the State107
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority108
vote in both the Senate and the House of Representatives.109
SECTION 3.110
The election superintendent of Cherokee County shall call and conduct an election as111
provided in this section for the purpose of submitting this Act to the electors of the Cherokee112
County school district for approval or rejection. The election superintendent shall conduct113
that election on the Tuesday following the first Monday in November of 2025 and shall issue114
the call and conduct that election as provided by general law. The election superintendent115
shall cause the date and purpose of the election to be published once a week for two weeks116
immediately preceding the date thereof in the official organ of Cherokee County. The ballot117
shall have written or printed thereon the words:118
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"( ) YES
119
120
( ) NO121
122
123
124
Shall the Act be approved which provides a homestead exemption from
Cherokee County school district ad valorem taxes for educational purposes
in an amount equal to the amount by which the current year assessed value
of a homestead exceeds the adjusted 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
125
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on126
such question are for approval of the Act, Section 1 of this Act shall become of full force and127
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted128
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall129
be automatically repealed on the 365th calendar day following the election date provided for130
in this section. The expense of such election shall be borne by Cherokee County. It shall be131
the election superintendent's duty to certify the result thereof to the Secretary of State. The132
provisions of this section shall be mandatory upon the election superintendent and are not133
intended as directory. If the election superintendent fails or refuses to comply with this134
section, any elector of the Cherokee County school district may apply for a writ of135
mandamus to compel the election superintendent to perform his or her duties under this136
section. If the court finds that the election superintendent has not complied with this section,137
the court shall fashion appropriate relief requiring the election superintendent to call and138
conduct such election on the date required by this section or on the next date authorized for139
special elections provided for in Code Section 21-2-540 of the O.C.G.A.140
SECTION 4.141
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon142
its approval by the Governor or upon its becoming law without such approval.143
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SECTION 5.
144
All laws and parts of laws in conflict with this Act are repealed.145
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