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