| 3 | 3 | | By: Representatives Carpenter of the 4 |
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| 4 | 4 | | th |
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| 5 | 5 | | , Ridley of the 6 |
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| 6 | 6 | | th |
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| 7 | 7 | | , and Tarvin of the 2 |
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| 8 | 8 | | nd |
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| 9 | 9 | | |
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| 10 | 10 | | A BILL TO BE ENTITLED |
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| 11 | 11 | | AN ACT |
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| 12 | 12 | | To amend an Act providing a homestead exemption from Whitfield County School District |
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| 13 | 13 | | 1 |
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| 14 | 14 | | ad valorem taxes for educational purposes in the amount of $150,000.00 of the assessed2 |
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| 15 | 15 | | value of the homestead for certain residents of that school district who are 70 years of age3 |
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| 16 | 16 | | or over, approved June 3, 2003 (Ga. L. 2003, p. 4538), as amended, particularly by an Act4 |
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| 17 | 17 | | approved May 3, 2023 (Ga. L. 2023, p. 4354), so as to revise the exemption amount; to5 |
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| 18 | 18 | | specify the terms and conditions of the exemption; to provide for applicability; to provide for6 |
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| 19 | 19 | | compliance with constitutional requirements; to provide for a referendum, effective dates,7 |
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| 20 | 20 | | automatic repeal, mandatory execution of election, and judicial remedies regarding failure8 |
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| 21 | 21 | | to comply; to repeal conflicting laws; and for other purposes.9 |
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| 22 | 22 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 |
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| 23 | 23 | | SECTION 1.11 |
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| 24 | 24 | | An Act providing a homestead exemption from Whitfield County School District ad valorem12 |
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| 25 | 25 | | taxes for educational purposes in the amount of $150,000.00 of the assessed value of the13 |
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| 26 | 26 | | homestead for certain residents of that school district who are 70 years of age or over,14 |
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| 27 | 27 | | approved June 3, 2003 (Ga. L. 2003, p. 4538), as amended, particularly by an Act approved15 |
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| 28 | 28 | | H. B. 844 |
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| 30 | 30 | | May 3, 2023 (Ga. L. 2023, p. 4354), is amended by revising subsection (a) of Section 2 as |
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| 31 | 31 | | 16 |
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| 32 | 32 | | follows:17 |
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| 33 | 33 | | "(a) For taxable years beginning on or after January 1, 2026, each resident of the Whitfield18 |
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| 34 | 34 | | County School District who is a senior citizen is granted an exemption on that person's19 |
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| 35 | 35 | | homestead from all Whitfield County School District ad valorem taxes for educational20 |
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| 36 | 36 | | purposes in the amount of $325,000.00 of the appraised value of that homestead. The21 |
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| 37 | 37 | | value of that property in excess of such exempted amount shall remain subject to taxation."22 |
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| 38 | 38 | | SECTION 2.23 |
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| 39 | 39 | | Said Act is further amended by revising Section 6 as follows:24 |
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| 40 | 40 | | "SECTION 6.25 |
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| 41 | 41 | | The exemption granted by this Act shall apply to taxable years beginning on or after26 |
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| 42 | 42 | | January 1, 2026."27 |
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| 43 | 43 | | SECTION 3.28 |
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| 44 | 44 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State29 |
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| 45 | 45 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority30 |
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| 46 | 46 | | vote in both the Senate and the House of Representatives.31 |
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| 47 | 47 | | SECTION 4.32 |
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| 48 | 48 | | The election superintendent of Whitfield County shall call and conduct an election as33 |
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| 49 | 49 | | provided in this section for the purpose of submitting this Act to the electors of the Whitfield34 |
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| 50 | 50 | | County School District for approval or rejection. The election superintendent shall conduct35 |
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| 51 | 51 | | that election on the Tuesday following the first Monday in November, 2025, and shall issue36 |
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| 52 | 52 | | the call and conduct that election as provided by general law. The election superintendent37 |
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| 53 | 53 | | shall cause the date and purpose of the election to be published once a week for two weeks38 |
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| 54 | 54 | | H. B. 844 |
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| 56 | 56 | | immediately preceding the date thereof in the official organ of Whitfield County. The ballot |
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| 57 | 57 | | 39 |
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| 58 | 58 | | shall have written or printed thereon the words:40 |
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| 59 | 59 | | "( ) YES41 |
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| 60 | 60 | | 42 |
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| 61 | 61 | | ( ) NO43 |
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| 62 | 62 | | 44 |
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| 63 | 63 | | 45 |
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| 64 | 64 | | Shall the Act be approved which revises the homestead exemption from |
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| 65 | 65 | | Whitfield County School District ad valorem taxes for educational purposes |
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| 66 | 66 | | from $250,000.00 of the assessed value to $325,000.00 of the appraised |
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| 67 | 67 | | value of the homestead for residents of that school district who are 70 years |
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| 68 | 68 | | of age or older?" |
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| 69 | 69 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 70 | 70 | | 46 |
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| 71 | 71 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on47 |
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| 72 | 72 | | such question are for approval of the Act, Sections 1 and 2 of this Act shall become of full48 |
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| 73 | 73 | | force and effect on January 1, 2026. If this Act is not so approved or if the election is not49 |
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| 74 | 74 | | conducted as provided in this section, Sections 1 and 2 of this Act shall not become effective,50 |
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| 75 | 75 | | and this Act shall be automatically repealed on the 365th calendar day immediately following51 |
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| 76 | 76 | | that election date. The expense of such election shall be borne by Whitfield County. It shall52 |
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| 77 | 77 | | be the election superintendent's duty to certify the result thereof to the Secretary of State. 53 |
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| 78 | 78 | | The provisions of this section shall be mandatory upon the election superintendent and are54 |
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| 79 | 79 | | not intended as directory. If the election superintendent fails or refuses to comply with this55 |
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| 80 | 80 | | section, any elector of the Whitfield County School District may apply for a writ of56 |
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| 81 | 81 | | mandamus to compel the election superintendent to perform his or her duties under this57 |
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| 82 | 82 | | section. If the court finds that the election superintendent has not complied with this section,58 |
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| 83 | 83 | | the court shall fashion appropriate relief requiring the election superintendent to call and59 |
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| 84 | 84 | | conduct such election on the date required by this section or on the next date authorized for60 |
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| 85 | 85 | | special elections provided for in Code Section 21-2-540 of the O.C.G.A. 61 |
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| 86 | 86 | | SECTION 5.62 |
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| 87 | 87 | | Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon63 |
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| 88 | 88 | | its approval by the Governor or upon its becoming law without such approval.64 |
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| 89 | 89 | | H. B. 844 |
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