Georgia 2025-2026 Regular Session

Georgia House Bill HB835 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 44 3180~~/AP~~
2		-	House Bill 835 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 44 3180
	2	+	House Bill 835
3	3		By: Representatives Carpenter of the 4
4	4		th
5	5		, Ridley of the 6
6	6		th
7	7		, and Tarvin of the 2
8	8		nd
9	9
10	10		A BILL TO BE ENTITLED
11	11		AN ACT
12	12		To amend an Act to provide for a homestead exemption from City of Dalton independent
13	13		1
14	14		school district ad valorem taxes for educational purposes in the amount of $150,000.00 of2
15	15		the assessed value of the homestead for residents of that school district who are 70 years of3
16	16		age or over, approved May 17, 2004 (Ga. L. 2004, p. 3763), as amended, so as to increase4
17	17		such exemption; to provide for compliance with constitutional requirements; to provide for5
18	18		a referendum, effective dates, and automatic repeal; to provide for mandatory execution of6
19	19		election and judicial remedies regarding failure to comply; to provide for related matters; to7
20	20		repeal conflicting laws; and for other purposes.8
21	21		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
22	22		SECTION 1.10
23	23		An Act to provide for a homestead exemption from City of Dalton independent school11
24	24		district ad valorem taxes for educational purposes in the amount of $150,000.00 of the12
25	25		assessed value of the homestead for residents of that school district who are 70 years of age13
26	26		or over, approved May 17, 2004 (Ga. L. 2004, p. 3763), as amended, is amended by revising14
27	27		subsection (b) of Section 1 as follows:15
28	28		H. B. 835
29		-	- 1 - 25 LC 44 3180~~/AP~~
	29	+	- 1 - 25 LC 44 3180
30	30		"(b) Each resident of the City of Dalton independent school district who is 70 years of age
31	31		16
32	32		or older is granted an exemption on that person's homestead from City of Dalton17
33	33		independent school district ad valorem taxes for educational purposes in the amount18
34	34		of $325,000.00 of the assessed value of that homestead. The value of that property in19
35	35		excess of such exempted amount shall remain subject to taxation."20
36	36		SECTION 2.21
37	37		In accordance with the requirements of Article VII, Section II of the Constitution of the State22
38	38		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23
39	39		vote in both the Senate and the House of Representatives.24
40	40		SECTION 3.25
41	41		The election superintendent of the City of Dalton shall call and conduct an election as26
42	42		provided in this section for the purpose of submitting this Act to the electors of the City of27
43	43		Dalton independent school district for approval or rejection. The election superintendent28
44	44		shall conduct that election on the Tuesday following the first Monday in November, 2025,29
45	45		and shall issue the call and conduct such election as provided by general law. The election30
46	46		superintendent shall cause the date and purpose of the election to be published once a week31
47	47		for two weeks immediately preceding the date thereof in the official organ of Whitfield32
48	48		County. The ballot shall have written or printed thereon the words:33
49	49		"( ) YES34
50	50		35
51	51		( ) NO36
52	52		37
53	53		Shall the Act be approved which increases the homestead exemption from
54	54		City of Dalton independent school district ad valorem taxes for educational
55	55		purposes for residents of that school district who are 70 years of age or older
56	56		to $325,000.00 of the assessed value of the homestead?"
57	57		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
58	58		38
59	59		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on39
60	60		such question are for approval of the Act, Section 1 of this Act shall become of full force and40
61	61		H. B. 835
62		-	- 2 - 25 LC 44 3180~~/AP~~
	62	+	- 2 - 25 LC 44 3180
63	63		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted
64	64		41
65	65		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall42
66	66		be automatically repealed on the 365th calendar day following the election date provided for43
67	67		in this section. The expense of such election shall be borne by the City of Dalton. It shall44
68	68		be the election superintendent's duty to certify the result thereof to the Secretary of State. 45
69	69		The provisions of this section shall be mandatory upon the election superintendent and are46
70	70		not intended as directory. If the election superintendent fails or refuses to comply with this47
71	71		section, any elector of the City of Dalton independent school district may apply for a writ of48
72	72		mandamus to compel the election superintendent to perform his or her duties under this49
73	73		section. If the court finds that the election superintendent has not complied with this section,50
74	74		the court shall fashion appropriate relief requiring the election superintendent to call and51
75	75		conduct such election on the date required by this section or on the next date authorized for52
76	76		special elections provided for in Code Section 21-2-540 of the O.C.G.A.53
77	77		SECTION 4.54
78	78		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon55
79	79		its approval by the Governor or upon its becoming law without such approval.56
80	80		SECTION 5.57
81	81		All laws and parts of laws in conflict with this Act are repealed.58
82	82		H. B. 835
83	83		- 3 -