25 LC 47 3590/AP
House Bill 846 (AS PASSED HOUSE AND SENATE)
By: Representatives Thomas of the 21
st
, Ridley of the 22
nd
, Scoggins of the 14
th
, Jasperse of
the 11
th
, Jones of the 47
th
, and others
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Cherokee County ad valorem taxes for county
1
purposes in an amount as determined from the proceeds generated from the collection of the2
retail homestead option sales and use tax for residents of that county; to provide for3
definitions; to specify the terms and conditions of the exemption and the procedures relating4
thereto; to provide for applicability; 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
(a) For the purposes of this Act, the terms used in this Act shall have the same meaning as11
such terms are defined in Part 4 of Article 2A of Chapter 8 of Title 48 of the O.C.G.A., the12
"Alternative Homestead Option Sales and Use Tax Act," as amended.13
(b) Each resident of Cherokee County is granted an additional exemption on that person's14
homestead from all Cherokee County ad valorem taxes for county purposes in an amount15
authorized by and calculated pursuant to Part 4 of Article 2A of Chapter 8 of Title 48 of the16
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O.C.G.A., as amended, for the immediately preceding taxable year as determined by the tax
17
commissioner of Cherokee County. This homestead exemption shall commence on January18
1 of the year immediately following the first complete calendar year in which the sales and19
use tax was levied under Part 4 of Article 2A of Chapter 8 of Title 48 of the O.C.G.A, as20
amended. The value of that property in excess of such exempted amount shall remain subject21
to taxation.22
(c) A person shall not receive the homestead exemption granted by subsection (b) of this23
section unless such person or person's agent files an application with the tax commissioner24
of Cherokee County, giving the person's age and such additional information relative to25
receiving such exemption as will enable the tax commissioner of Cherokee County to make26
a determination regarding the initial and continuing eligibility of such person for such27
exemption. The tax commissioner of Cherokee County shall provide application forms for28
this purpose.29
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of30
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year31
so long as the person granted the homestead exemption under subsection (b) of this section32
occupies the residence as a homestead. After a person has filed the proper application as33
provided in subsection (c) of this section, it shall not be necessary to make application34
thereafter for any year, and the exemption shall continue to be allowed to such person. It35
shall be the duty of any person granted the homestead exemption under subsection (b) of this36
section to notify the tax commissioner of Cherokee County in the event that such person for37
any reason becomes ineligible for such exemption.38
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any39
state ad valorem taxes, county or independent school district ad valorem taxes for educational40
purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption41
granted by subsection (b) of this section shall be in addition to and not in lieu of any other42
homestead exemption applicable to Cherokee County ad valorem taxes for county purposes.43
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(f) The exemption granted by subsection (b) of this section shall only become effective if
44
the electors of the special district, the boundary of which is conterminous with Cherokee45
County, approve the imposition of a local option sales and use tax pursuant to Part 4 of46
Article 2A of Chapter 8 of Title 48 of the O.C.G.A., as amended, at a special election47
conducted on the same date as the election provided for under Section 3 of this Act.48
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years49
beginning on or after January 1 of the year specified by subsection (b) of this section.50
SECTION 2.51
In accordance with the requirements of Article VII, Section II of the Constitution of the State52
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority53
vote in both the Senate and the House of Representatives.54
SECTION 3.55
The election superintendent of Cherokee County shall call and conduct a special election as56
provided in this section for the purpose of submitting this Act to the electors of Cherokee57
County for approval or rejection. The election superintendent shall conduct that special58
election on the Tuesday following the first Monday in November, 2025, and shall issue the59
call and conduct that election as provided by general law. The election superintendent shall60
cause the date and purpose of the election to be published once a week for two weeks61
immediately preceding the date thereof in the official organ of Cherokee County. The ballot62
shall have written or printed thereon the words:63
"( ) YES64
65
( ) NO66
67
Shall the Act be approved which provides a homestead exemption from
Cherokee County ad valorem taxes for county purposes of up to 100 percent
as determined from the proceeds generated from the collection of a retail
homestead option sales and use tax for residents of Cherokee County?"
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All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
68
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on69
such question are for approval of the Act, Section 1 of this Act shall become of full force and70
effect immediately and shall be applicable to all taxable years specified by subsection (b) of71
Section 1 of this Act. If the Act is not so approved, if the election is not conducted as72
provided in this section, or if the condition specified in subsection (f) of Section 1 of this Act73
is not met, Section 1 of this Act shall not become effective, and this Act shall be74
automatically repealed on the 365th calendar day following the election date provided for in75
this section. The expense of such election shall be borne by Cherokee County. It shall be76
the election superintendent's duty to certify the result thereof to the Secretary of State. The77
provisions of this section shall be mandatory upon the election superintendent and are not78
intended as directory. If the election superintendent fails or refuses to comply with this79
section, any elector of Cherokee County may apply for a writ of mandamus to compel the80
election superintendent to perform his or her duties under this section. If the court finds that81
the election superintendent has not complied with this section, the court shall fashion82
appropriate relief requiring the election superintendent to call and conduct such election on83
the date required by this section or on the next date authorized for special elections provided84
for in Code Section 21-2-540 of the O.C.G.A.85
SECTION 4.86
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon87
its approval by the Governor or upon its becoming law without such approval, provided that88
an Act to amend Article 2A of Chapter 8 of Title 48 of the O.C.G.A., relating to homestead89
option sales and use tax, so as to provide for an alternative homestead option sales tax, is90
enacted in the 2025 regular session of the General Assembly of Georgia. If such Act is not91
approved, this Act shall not become effective and shall be automatically repealed on July 1,92
2025.93
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SECTION 5.
94
All laws and parts of laws in conflict with this Act are repealed.95
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