Georgia 2025-2026 Regular Session

Georgia House Bill HB843 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 44 3179~~/AP~~
2		-	House Bill 843 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 44 3179
	2	+	House Bill 843
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 ad valorem
13	13		1
14	14		taxes for municipal purposes in the amount of $150,000.00 of the assessed value of the2
15	15		homestead for residents of that city who are 70 years of age or over, approved May 17, 20043
16	16		(Ga. L. 2004, p. 3766), as amended, so as to increase such exemption; to revise provisions4
17	17		for the grandfathering of certain residents; to provide for compliance with constitutional5
18	18		requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6
19	19		execution of election, and judicial remedies regarding failure to comply; to provide for7
20	20		related matters; to 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 ad valorem taxes for11
24	24		municipal purposes in the amount of $150,000.00 of the assessed value of the homestead for12
25	25		residents of that city who are 70 years of age or over, approved May 17, 2004 (Ga. L. 2004,13
26	26		p. 3766), as amended, is amended by revising subsection (b) of Section 1 as follows:14
27	27		"(b) Each resident of the City of Dalton who is a senior citizen is granted an exemption on15
28	28		that person's homestead from City of Dalton ad valorem taxes for municipal purposes in16
29	29		H. B. 843
30		-	- 1 - 25 LC 44 3179~~/AP~~
	30	+	- 1 - 25 LC 44 3179
31	31		the amount of $325,000.00 of the assessed value of that homestead. The value of that
32	32		17
33	33		property in excess of such exempted amount shall remain subject to taxation."18
34	34		SECTION 2.19
35	35		In accordance with the requirements of Article VII, Section II of the Constitution of the State20
36	36		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority21
37	37		vote in both the Senate and the House of Representatives.22
38	38		SECTION 3.23
39	39		The municipal election superintendent of the City of Dalton shall call and conduct an election24
40	40		as provided in this section for the purpose of submitting this Act to the electors of the City25
41	41		of Dalton for approval or rejection. The municipal election superintendent shall conduct that26
42	42		election on any permissible special election date under Code Section 21-2-540 of the27
43	43		O.C.G.A., but not later than the November, 2026, general election and shall issue the call and28
44	44		conduct such election as provided by general law. The municipal election superintendent29
45	45		shall cause the date and purpose of the election to be published once a week for two weeks30
46	46		immediately preceding the date thereof in the official organ of Whitfield County. The ballot31
47	47		shall have written or printed thereon the words:32
48	48		"( ) YES33
49	49		( ) NO34
50	50		35
51	51		36
52	52		Shall the Act be approved which increases the homestead exemption from
53	53		City of Dalton ad valorem taxes for municipal purposes for citizens age 70
54	54		years or over to the amount of $325,000.00 of the assessed value of the
55	55		homestead?"
56	56		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
57	57		37
58	58		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on38
59	59		such question are for approval of the Act, Section 1 of this Act shall become of full force and39
60	60		effect on January 1, 2027. If the Act is not so approved or if the election is not conducted40
61	61		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall41
62	62		H. B. 843
63		-	- 2 - 25 LC 44 3179~~/AP~~
	63	+	- 2 - 25 LC 44 3179
64	64		be automatically repealed on the 365th calendar day following the election date provided for
65	65		42
66	66		in this section. The expense of such election shall be borne by the City of Dalton. It shall43
67	67		be the municipal election superintendent's duty to certify the result thereof to the Secretary44
68	68		of State. The provisions of this section shall be mandatory upon the municipal election45
69	69		superintendent and are not intended as directory. If the municipal election superintendent46
70	70		fails or refuses to comply with this section, any elector of the City of Dalton may apply for47
71	71		a writ of mandamus to compel the municipal election superintendent to perform his or her48
72	72		duties under this section. If the court finds that the municipal election superintendent has not49
73	73		complied with this section, the court shall fashion appropriate relief requiring the municipal50
74	74		election superintendent to call and conduct such election on the date required by this section51
75	75		or on the next date authorized for special elections provided for in Code Section 21-2-54052
76	76		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. 843
83	83		- 3 -