25 LC 44 3179/AP
House Bill 843 (AS PASSED HOUSE AND SENATE)
By: Representatives Carpenter of the 4
th
, Ridley of the 6
th
, and Tarvin of the 2
nd
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide for a homestead exemption from City of Dalton ad valorem
1
taxes for municipal purposes in the amount of $150,000.00 of the assessed value of the2
homestead for residents of that city who are 70 years of age or over, approved May 17, 20043
(Ga. L. 2004, p. 3766), as amended, so as to increase such exemption; to revise provisions4
for the grandfathering of certain residents; to provide for compliance with constitutional5
requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6
execution of election, and judicial remedies regarding failure to comply; to provide for7
related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act to provide for a homestead exemption from City of Dalton ad valorem taxes for11
municipal purposes in the amount of $150,000.00 of the assessed value of the homestead for12
residents of that city who are 70 years of age or over, approved May 17, 2004 (Ga. L. 2004,13
p. 3766), as amended, is amended by revising subsection (b) of Section 1 as follows:14
"(b) Each resident of the City of Dalton who is a senior citizen is granted an exemption on15
that person's homestead from City of Dalton ad valorem taxes for municipal purposes in16
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the amount of $325,000.00 of the assessed value of that homestead. The value of that
17
property in excess of such exempted amount shall remain subject to taxation."18
SECTION 2.19
In accordance with the requirements of Article VII, Section II of the Constitution of the State20
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority21
vote in both the Senate and the House of Representatives.22
SECTION 3.23
The municipal election superintendent of the City of Dalton shall call and conduct an election24
as provided in this section for the purpose of submitting this Act to the electors of the City25
of Dalton for approval or rejection. The municipal election superintendent shall conduct that26
election on any permissible special election date under Code Section 21-2-540 of the27
O.C.G.A., but not later than the November, 2026, general election and shall issue the call and28
conduct such election as provided by general law. The municipal election superintendent29
shall cause the date and purpose of the election to be published once a week for two weeks30
immediately preceding the date thereof in the official organ of Whitfield County. The ballot31
shall have written or printed thereon the words:32
"( ) YES33
( ) NO34
35
36
Shall the Act be approved which increases the homestead exemption from
City of Dalton ad valorem taxes for municipal purposes for citizens age 70
years or over to the amount of $325,000.00 of the assessed value of the
homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
37
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on38
such question are for approval of the Act, Section 1 of this Act shall become of full force and39
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted40
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall41
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be automatically repealed on the 365th calendar day following the election date provided for
42
in this section. The expense of such election shall be borne by the City of Dalton. It shall43
be the municipal election superintendent's duty to certify the result thereof to the Secretary44
of State. The provisions of this section shall be mandatory upon the municipal election45
superintendent and are not intended as directory. If the municipal election superintendent46
fails or refuses to comply with this section, any elector of the City of Dalton may apply for47
a writ of mandamus to compel the municipal election superintendent to perform his or her48
duties under this section. If the court finds that the municipal election superintendent has not49
complied with this section, the court shall fashion appropriate relief requiring the municipal50
election superintendent to call and conduct such election on the date required by this section51
or on the next date authorized for special elections provided for in Code Section 21-2-54052
of the O.C.G.A.53
SECTION 4.54
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon55
its approval by the Governor or upon its becoming law without such approval.56
SECTION 5.57
All laws and parts of laws in conflict with this Act are repealed.58
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