| 1 | 1 | | 25 LC 47 3396 |
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| 2 | 2 | | House Bill 833 |
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| 3 | 3 | | By: Representatives Ridley of the 22 |
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| 4 | 4 | | nd |
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| 5 | 5 | | , Thomas of the 21 |
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| 6 | 6 | | st |
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| 7 | 7 | | , Scoggins of the 14 |
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| 8 | 8 | | th |
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| 9 | 9 | | , Byrd of the |
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| 10 | 10 | | 20 |
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| 11 | 11 | | th |
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| 12 | 12 | | , Ballinger of the 23 |
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| 13 | 13 | | rd |
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| 14 | 14 | | , and others |
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| 15 | 15 | | A BILL TO BE ENTITLED |
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| 16 | 16 | | AN ACT |
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| 17 | 17 | | To provide a homestead exemption from Cherokee County school district ad valorem taxes |
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| 18 | 18 | | 1 |
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| 19 | 19 | | for educational purposes in an amount equal to the amount by which the current year2 |
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| 20 | 20 | | assessed value of a homestead exceeds the adjusted base year assessed value of such3 |
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| 21 | 21 | | homestead; to provide for definitions; to specify the terms and conditions of the exemption4 |
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| 22 | 22 | | and the procedures relating thereto; to provide for applicability; to provide for compliance5 |
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| 23 | 23 | | with constitutional requirements; to provide for a referendum, effective dates, automatic6 |
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| 24 | 24 | | repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7 |
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| 25 | 25 | | to provide for related matters; to repeal conflicting laws; and for other purposes.8 |
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| 26 | 26 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 27 | 27 | | SECTION 1.10 |
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| 28 | 28 | | (a) As used in this Act, the term:11 |
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| 29 | 29 | | (1) "Ad valorem taxes" means all ad valorem taxes levied by, for, or on behalf of the12 |
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| 30 | 30 | | Cherokee County school district for educational purposes, except for any ad valorem13 |
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| 31 | 31 | | taxes levied to pay interest on and to retire bonded indebtedness.14 |
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| 32 | 32 | | (2) "Adjusted base year assessed value" means the sum of:15 |
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| 33 | 33 | | (A) The previous adjusted base year assessed value;16 |
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| 34 | 34 | | H. B. 833 |
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| 35 | 35 | | - 1 - 25 LC 47 3396 |
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| 36 | 36 | | (B) An amount equal to the difference between the current year assessed value of the |
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| 37 | 37 | | 17 |
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| 38 | 38 | | homestead and the base year assessed value of the homestead, provided that such18 |
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| 39 | 39 | | amount shall not exceed the total of the previous adjusted base year assessed value of19 |
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| 40 | 40 | | the homestead multiplied by the inflation rate for the prior year; and20 |
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| 41 | 41 | | (C) The value of any substantial property change, provided that no such value added21 |
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| 42 | 42 | | improvements to the homestead shall be duplicated as to the same addition or22 |
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| 43 | 43 | | improvement.23 |
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| 44 | 44 | | (3) "Base year assessed value" means:24 |
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| 45 | 45 | | (A) With respect to an exemption under this section which is first granted to a person25 |
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| 46 | 46 | | on such person's homestead for the 2026 taxable year, the assessed value for taxable26 |
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| 47 | 47 | | year 2025, including any final determination of value on appeal pursuant to Code27 |
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| 48 | 48 | | Section 48-5-311 of the O.C.G.A., of the homestead; or28 |
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| 49 | 49 | | (B) In all other cases, the assessed value, including any final determination of value on29 |
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| 50 | 50 | | appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the30 |
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| 51 | 51 | | taxable year immediately preceding the taxable year in which the exemption under this31 |
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| 52 | 52 | | section is first granted to the applicant.32 |
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| 53 | 53 | | (4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33 |
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| 54 | 54 | | the O.C.G.A., as amended, with the additional qualification that it shall include not more34 |
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| 55 | 55 | | than five contiguous acres of homestead property.35 |
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| 56 | 56 | | (5) "Inflation rate" means the annual inflationary index rate as determined for a given36 |
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| 57 | 57 | | year by the Cherokee County tax commissioner in accordance with subsection (f) of this37 |
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| 58 | 58 | | section.38 |
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| 59 | 59 | | (6) "Previous adjusted base year assessed value" means:39 |
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| 60 | 60 | | (A) With respect to the year for which the exemption under this section is first granted40 |
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| 61 | 61 | | to a person on such person's homestead, the base year assessed value; or41 |
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| 62 | 62 | | (B) In all other cases, the adjusted base year assessed value of the homestead as42 |
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| 63 | 63 | | calculated in the taxable year immediately preceding the current year, including any43 |
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| 64 | 64 | | H. B. 833 |
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| 65 | 65 | | - 2 - 25 LC 47 3396 |
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| 66 | 66 | | final determination of value on appeal pursuant to Code Section 48-5-311 of the |
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| 67 | 67 | | 44 |
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| 68 | 68 | | O.C.G.A.45 |
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| 69 | 69 | | (7) "Substantial property change" means any increase or decrease in the assessed value46 |
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| 70 | 70 | | of a homestead derived from additions or improvements to, or the removal of real47 |
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| 71 | 71 | | property from, the homestead which occurred after the year in which the base year48 |
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| 72 | 72 | | assessed value is determined for the homestead. The assessed value of the substantial49 |
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| 73 | 73 | | property changes shall be established following any final determination of value on50 |
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| 74 | 74 | | appeal pursuant to Code Section 48-5-311 of the O.C.G.A.51 |
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| 75 | 75 | | (b)(1) Subject to the limitations provided in this section, each resident of the Cherokee52 |
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| 76 | 76 | | County school district is granted an exemption on that person's homestead from ad53 |
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| 77 | 77 | | valorem taxes in an amount equal to the amount by which the current year assessed value54 |
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| 78 | 78 | | of that homestead, including any final determination of value on appeal pursuant to Code55 |
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| 79 | 79 | | Section 48-5-311 of the O.C.G.A., exceeds its previous adjusted base year assessed value.56 |
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| 80 | 80 | | (2) Except as provided for in subsection (c) of this section, no exemption provided for57 |
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| 81 | 81 | | in this subsection shall transfer to any subsequent owner of the property, and the assessed58 |
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| 82 | 82 | | value of the property shall be as provided by law.59 |
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| 83 | 83 | | (c) No person shall receive the exemption granted by subsection (b) of this section unless60 |
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| 84 | 84 | | such person or person's agent files an application with the tax commissioner of Cherokee61 |
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| 85 | 85 | | County as will enable the tax commissioner to make a determination regarding the initial62 |
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| 86 | 86 | | and continuing eligibility of such person for such exemption; provided, however, that any63 |
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| 87 | 87 | | person who had previously applied for a homestead exemption, was allowed such64 |
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| 88 | 88 | | homestead exemption for the 2025 tax year, and remains eligible for a homestead65 |
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| 89 | 89 | | exemption for that same homestead property in the 2026 tax year shall be automatically66 |
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| 90 | 90 | | allowed the exemption granted under subsection (b) of this section for that homestead67 |
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| 91 | 91 | | without further application. The tax commissioner shall provide application forms for this68 |
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| 92 | 92 | | purpose.69 |
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| 93 | 93 | | H. B. 833 |
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| 94 | 94 | | - 3 - 25 LC 47 3396 |
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| 95 | 95 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 |
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| 96 | 96 | | 70 |
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| 97 | 97 | | of the O.C.G.A., as amended. The exemption shall be automatically renewed from year71 |
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| 98 | 98 | | to year so long as the person granted the homestead exemption under subsection (b) of this72 |
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| 99 | 99 | | section occupies the residence as a homestead. After such person has filed the proper73 |
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| 100 | 100 | | application as provided in subsection (c) of this section, it shall not be necessary to make74 |
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| 101 | 101 | | application thereafter for any year, and such exemption shall continue to be allowed to such75 |
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| 102 | 102 | | person. It shall be the duty of any such person granted the homestead exemption under76 |
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| 103 | 103 | | subsection (b) of this section to notify the tax commissioner of Cherokee County in the77 |
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| 104 | 104 | | event that such person for any reason becomes ineligible for such exemption. The78 |
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| 105 | 105 | | unremarried surviving spouse of the person who has been granted the exemption provided79 |
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| 106 | 106 | | for in subsection (b) of this section shall continue to receive the exemption provided under80 |
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| 107 | 107 | | subsection (b) of this section, so long as that unremarried surviving spouse continues to81 |
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| 108 | 108 | | occupy the home as a residence and homestead.82 |
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| 109 | 109 | | (e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect83 |
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| 110 | 110 | | any state ad valorem taxes, county ad valorem taxes for county purposes, independent84 |
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| 111 | 111 | | school district ad valorem taxes for educational purposes, or municipal ad valorem taxes85 |
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| 112 | 112 | | for municipal purposes.86 |
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| 113 | 113 | | (2) Except as otherwise provided in paragraph (3) of this subsection, the homestead87 |
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| 114 | 114 | | exemption granted by subsection (b) of this section shall be in addition to and not in lieu88 |
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| 115 | 115 | | of any other homestead exemption applicable to ad valorem taxes.89 |
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| 116 | 116 | | (3) The homestead exemption granted by subsection (b) of this section shall not be90 |
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| 117 | 117 | | applied in addition to any other base year value homestead exemption provided by law91 |
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| 118 | 118 | | with respect to the Cherokee County school district. In any such event, the Cherokee92 |
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| 119 | 119 | | County tax commissioner shall apply only the base year value homestead exemption that93 |
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| 120 | 120 | | is larger or more beneficial for the taxpayer with respect to the Cherokee County school94 |
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| 121 | 121 | | district.95 |
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| 122 | 122 | | H. B. 833 |
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| 123 | 123 | | - 4 - 25 LC 47 3396 |
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| 124 | 124 | | (f) For the purposes of this section, the Cherokee County tax commissioner shall |
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| 125 | 125 | | 96 |
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| 126 | 126 | | promulgate a standardized method for determining annual inflationary index rates which97 |
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| 127 | 127 | | reflect the effects of inflation and deflation on the cost of living for residents of Cherokee98 |
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| 128 | 128 | | County for a given calendar year. Such method may utilize the Consumer Price Index as99 |
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| 129 | 129 | | reported by the Bureau of Labor Statistics of the United States Department of Labor or any100 |
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| 130 | 130 | | other similar index established by the federal government if the Cherokee County tax101 |
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| 131 | 131 | | commissioner determines that such federal index fairly reflects the effects of inflation and102 |
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| 132 | 132 | | deflation on residents of the Cherokee County school district.103 |
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| 133 | 133 | | (g) The exemption granted by subsection (b) of this section shall apply to all taxable years104 |
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| 134 | 134 | | beginning on or after January 1, 2026.105 |
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| 135 | 135 | | SECTION 2.106 |
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| 136 | 136 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State107 |
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| 137 | 137 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority108 |
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| 138 | 138 | | vote in both the Senate and the House of Representatives.109 |
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| 139 | 139 | | SECTION 3.110 |
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| 140 | 140 | | The election superintendent of Cherokee County shall call and conduct an election as111 |
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| 141 | 141 | | provided in this section for the purpose of submitting this Act to the electors of the Cherokee112 |
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| 142 | 142 | | County school district for approval or rejection. The election superintendent shall conduct113 |
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| 143 | 143 | | that election on the Tuesday following the first Monday in November of 2025 and shall issue114 |
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| 144 | 144 | | the call and conduct that election as provided by general law. The election superintendent115 |
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| 145 | 145 | | shall cause the date and purpose of the election to be published once a week for two weeks116 |
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| 146 | 146 | | immediately preceding the date thereof in the official organ of Cherokee County. The ballot117 |
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| 147 | 147 | | shall have written or printed thereon the words:118 |
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| 148 | 148 | | H. B. 833 |
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| 149 | 149 | | - 5 - 25 LC 47 3396 |
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| 150 | 150 | | "( ) YES |
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| 151 | 151 | | 119 |
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| 152 | 152 | | 120 |
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| 153 | 153 | | ( ) NO121 |
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| 154 | 154 | | 122 |
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| 155 | 155 | | 123 |
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| 156 | 156 | | 124 |
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| 157 | 157 | | Shall the Act be approved which provides a homestead exemption from |
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| 158 | 158 | | Cherokee County school district ad valorem taxes for educational purposes |
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| 159 | 159 | | in an amount equal to the amount by which the current year assessed value |
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| 160 | 160 | | of a homestead exceeds the adjusted base year assessed value, including any |
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| 161 | 161 | | final determination of value on appeal pursuant to Code Section 48-5-311 |
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| 162 | 162 | | of the O.C.G.A., as amended, of such homestead?" |
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| 163 | 163 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 164 | 164 | | 125 |
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| 165 | 165 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on126 |
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| 166 | 166 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and127 |
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| 167 | 167 | | effect on January 1, 2026. If the Act is not so approved or if the election is not conducted128 |
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| 168 | 168 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall129 |
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| 169 | 169 | | be automatically repealed on the 365th calendar day following the election date provided for130 |
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| 170 | 170 | | in this section. The expense of such election shall be borne by Cherokee County. It shall be131 |
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| 171 | 171 | | the election superintendent's duty to certify the result thereof to the Secretary of State. The132 |
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| 172 | 172 | | provisions of this section shall be mandatory upon the election superintendent and are not133 |
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| 173 | 173 | | intended as directory. If the election superintendent fails or refuses to comply with this134 |
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| 174 | 174 | | section, any elector of the Cherokee County school district may apply for a writ of135 |
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| 175 | 175 | | mandamus to compel the election superintendent to perform his or her duties under this136 |
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| 176 | 176 | | section. If the court finds that the election superintendent has not complied with this section,137 |
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| 177 | 177 | | the court shall fashion appropriate relief requiring the election superintendent to call and138 |
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| 178 | 178 | | conduct such election on the date required by this section or on the next date authorized for139 |
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| 179 | 179 | | special elections provided for in Code Section 21-2-540 of the O.C.G.A.140 |
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| 180 | 180 | | SECTION 4.141 |
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| 181 | 181 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon142 |
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| 182 | 182 | | its approval by the Governor or upon its becoming law without such approval.143 |
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| 183 | 183 | | H. B. 833 |
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| 184 | 184 | | - 6 - 25 LC 47 3396 |
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| 185 | 185 | | SECTION 5. |
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| 186 | 186 | | 144 |
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| 187 | 187 | | All laws and parts of laws in conflict with this Act are repealed.145 |
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| 188 | 188 | | H. B. 833 |
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| 189 | 189 | | - 7 - |
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