Georgia 2025-2026 Regular Session

Georgia House Bill HB842 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3669~~/AP~~
2		-	House Bill 842 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3669
	2	+	House Bill 842
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 providing a homestead exemption from Whitfield County ad valorem taxes
13	13		1
14	14		for county purposes in the amount of $250,000.00 of the appraised value of the homestead2
15	15		for residents of that county who are 70 years of age or over, approved May 3, 2023 (Ga.3
16	16		L. 2023, p. 4357), so as to revise the exemption amount; to provide for applicability; to4
17	17		provide for compliance with constitutional requirements; to provide for a referendum,5
18	18		effective dates, automatic repeal, mandatory execution of election, and judicial remedies6
19	19		regarding failure to comply; to repeal conflicting laws; and for other purposes.7
20	20		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
21	21		SECTION 1.9
22	22		An Act providing a homestead exemption from Whitfield County ad valorem taxes for10
23	23		county purposes in the amount of $250,000.00 of the appraised value of the homestead for11
24	24		residents of that county who are 70 years of age or over, approved May 3, 2023 (Ga. L. 2023,12
25	25		p. 4357) is amended by revising subsections (b) and (f) of Section 1 as follows:13
26	26		"(b) Each resident of Whitfield County who is 70 years of age or older on or before14
27	27		January 1 of the year in which application for the exemption under this Act is made is15
28	28		granted an exemption on that person's homestead from Whitfield County ad valorem taxes16
29	29		H. B. 842
30		-	- 1 - 25 LC 47 3669~~/AP~~
	30	+	- 1 - 25 LC 47 3669
31	31		for county purposes in the amount of $325,000.00 of the appraised value of that
32	32		17
33	33		homestead."18
34	34		"(f) The exemption granted by subsection (b) of this section shall apply to all taxable years19
35	35		beginning on or after January 1, 2026."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 Whitfield County 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 Whitfield27
43	43		County for approval or rejection. The election superintendent shall conduct that election on28
44	44		the Tuesday following the first Monday in November, 2025, and shall issue the call and29
45	45		conduct that election as provided by general law. The election superintendent shall cause the30
46	46		date and purpose of the election to be published once a week for two weeks immediately31
47	47		preceding the date thereof in the official organ of Whitfield County. The ballot shall have32
48	48		written or printed thereon the words:33
49	49		"( ) YES34
50	50		35
51	51		( ) NO36
52	52		37
53	53		38
54	54		Shall the Act be approved which revises the homestead exemption from
55	55		Whitfield County ad valorem taxes for county purposes from $250,000.00
56	56		of the appraised value to $325,000.00 of the appraised value of the
57	57		homestead for residents of that school district who are 70 years of age or
58	58		older?"
59	59		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
60	60		39
61	61		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on40
62	62		such question are for approval of the Act, Section 1 of this Act shall become of full force and41
63	63		H. B. 842
64		-	- 2 - 25 LC 47 3669~~/AP~~
	64	+	- 2 - 25 LC 47 3669
65	65		effect on January 1, 2026. If this Act is not so approved or if the election is not conducted
66	66		42
67	67		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall43
68	68		be automatically repealed on the 365th calendar day immediately following that election44
69	69		date. The expense of such election shall be borne by the Whitfield County. It shall be the45
70	70		election superintendent's duty to certify the result thereof to the Secretary of State. The46
71	71		provisions of this section shall be mandatory upon the election superintendent and are not47
72	72		intended as directory. If the election superintendent fails or refuses to comply with this48
73	73		section, any elector of the Whitfield County may apply for a writ of mandamus to compel49
74	74		the election superintendent to perform his or her duties under this section. If the court finds50
75	75		that the election superintendent has not complied with this section, the court shall fashion51
76	76		appropriate relief requiring the election superintendent to call and conduct such election on52
77	77		the date required by this section or on the next date authorized for special elections provided53
78	78		for in Code Section 21-2-540 of the O.C.G.A.54
79	79		SECTION 4.55
80	80		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon56
81	81		its approval by the Governor or upon its becoming law without such approval.57
82	82		SECTION 5.58
83	83		All laws and parts of laws in conflict with this Act are repealed.59
84	84		H. B. 842
85	85		- 3 -