| 3 | 3 | | By: Representatives Thomas of the 21 |
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| 4 | 4 | | st |
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| 5 | 5 | | , Ridley of the 22 |
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| 6 | 6 | | nd |
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| 7 | 7 | | , Scoggins of the 14 |
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| 8 | 8 | | th |
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| 9 | 9 | | , Jasperse of |
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| 10 | 10 | | the 11 |
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| 11 | 11 | | th |
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| 12 | 12 | | , Jones of the 47 |
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| 13 | 13 | | th |
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| 14 | 14 | | , and others |
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| 15 | 15 | | A BILL TO BE ENTITLED |
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| 16 | 16 | | AN ACT |
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| 17 | 17 | | To provide a homestead exemption from Cherokee County ad valorem taxes for county |
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| 18 | 18 | | 1 |
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| 19 | 19 | | purposes in an amount as determined from the proceeds generated from the collection of the2 |
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| 20 | 20 | | retail homestead option sales and use tax for residents of that county; to provide for3 |
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| 21 | 21 | | definitions; to specify the terms and conditions of the exemption and the procedures relating4 |
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| 22 | 22 | | thereto; to provide for applicability; to provide for compliance with constitutional5 |
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| 23 | 23 | | requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6 |
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| 24 | 24 | | execution of election, and judicial remedies regarding failure to comply; to provide for7 |
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| 25 | 25 | | related matters; to repeal conflicting laws; and for other purposes.8 |
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| 26 | 26 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 27 | 27 | | SECTION 1.10 |
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| 28 | 28 | | (a) For the purposes of this Act, the terms used in this Act shall have the same meaning as11 |
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| 29 | 29 | | such terms are defined in Part 4 of Article 2A of Chapter 8 of Title 48 of the O.C.G.A., the12 |
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| 30 | 30 | | "Alternative Homestead Option Sales and Use Tax Act," as amended.13 |
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| 31 | 31 | | (b) Each resident of Cherokee County is granted an additional exemption on that person's14 |
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| 32 | 32 | | homestead from all Cherokee County ad valorem taxes for county purposes in an amount15 |
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| 33 | 33 | | authorized by and calculated pursuant to Part 4 of Article 2A of Chapter 8 of Title 48 of the16 |
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| 34 | 34 | | H. B. 846 |
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| 36 | 36 | | O.C.G.A., as amended, for the immediately preceding taxable year as determined by the tax |
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| 37 | 37 | | 17 |
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| 38 | 38 | | commissioner of Cherokee County. This homestead exemption shall commence on January18 |
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| 39 | 39 | | 1 of the year immediately following the first complete calendar year in which the sales and19 |
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| 40 | 40 | | use tax was levied under Part 4 of Article 2A of Chapter 8 of Title 48 of the O.C.G.A, as20 |
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| 41 | 41 | | amended. The value of that property in excess of such exempted amount shall remain subject21 |
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| 42 | 42 | | to taxation.22 |
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| 43 | 43 | | (c) A person shall not receive the homestead exemption granted by subsection (b) of this23 |
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| 44 | 44 | | section unless such person or person's agent files an application with the tax commissioner24 |
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| 45 | 45 | | of Cherokee County, giving the person's age and such additional information relative to25 |
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| 46 | 46 | | receiving such exemption as will enable the tax commissioner of Cherokee County to make26 |
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| 47 | 47 | | a determination regarding the initial and continuing eligibility of such person for such27 |
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| 48 | 48 | | exemption. The tax commissioner of Cherokee County shall provide application forms for28 |
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| 49 | 49 | | this purpose.29 |
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| 50 | 50 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of30 |
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| 51 | 51 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year31 |
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| 52 | 52 | | so long as the person granted the homestead exemption under subsection (b) of this section32 |
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| 53 | 53 | | occupies the residence as a homestead. After a person has filed the proper application as33 |
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| 54 | 54 | | provided in subsection (c) of this section, it shall not be necessary to make application34 |
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| 55 | 55 | | thereafter for any year, and the exemption shall continue to be allowed to such person. It35 |
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| 56 | 56 | | shall be the duty of any person granted the homestead exemption under subsection (b) of this36 |
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| 57 | 57 | | section to notify the tax commissioner of Cherokee County in the event that such person for37 |
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| 58 | 58 | | any reason becomes ineligible for such exemption.38 |
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| 59 | 59 | | (e) The exemption granted by subsection (b) of this section shall not apply to or affect any39 |
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| 60 | 60 | | state ad valorem taxes, county or independent school district ad valorem taxes for educational40 |
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| 61 | 61 | | purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption41 |
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| 62 | 62 | | granted by subsection (b) of this section shall be in addition to and not in lieu of any other42 |
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| 63 | 63 | | homestead exemption applicable to Cherokee County ad valorem taxes for county purposes.43 |
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| 64 | 64 | | H. B. 846 |
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| 66 | 66 | | (f) The exemption granted by subsection (b) of this section shall only become effective if |
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| 67 | 67 | | 44 |
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| 68 | 68 | | the electors of the special district, the boundary of which is conterminous with Cherokee45 |
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| 69 | 69 | | County, approve the imposition of a local option sales and use tax pursuant to Part 4 of46 |
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| 70 | 70 | | Article 2A of Chapter 8 of Title 48 of the O.C.G.A., as amended, at a special election47 |
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| 71 | 71 | | conducted on the same date as the election provided for under Section 3 of this Act.48 |
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| 72 | 72 | | (g) The exemption granted by subsection (b) of this section shall apply to all taxable years49 |
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| 73 | 73 | | beginning on or after January 1 of the year specified by subsection (b) of this section.50 |
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| 74 | 74 | | SECTION 2.51 |
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| 75 | 75 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State52 |
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| 76 | 76 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority53 |
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| 77 | 77 | | vote in both the Senate and the House of Representatives.54 |
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| 78 | 78 | | SECTION 3.55 |
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| 79 | 79 | | The election superintendent of Cherokee County shall call and conduct a special election as56 |
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| 80 | 80 | | provided in this section for the purpose of submitting this Act to the electors of Cherokee57 |
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| 81 | 81 | | County for approval or rejection. The election superintendent shall conduct that special58 |
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| 82 | 82 | | election on the Tuesday following the first Monday in November, 2025, and shall issue the59 |
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| 83 | 83 | | call and conduct that election as provided by general law. The election superintendent shall60 |
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| 84 | 84 | | cause the date and purpose of the election to be published once a week for two weeks61 |
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| 85 | 85 | | immediately preceding the date thereof in the official organ of Cherokee County. The ballot62 |
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| 86 | 86 | | shall have written or printed thereon the words:63 |
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| 87 | 87 | | "( ) YES64 |
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| 88 | 88 | | 65 |
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| 89 | 89 | | ( ) NO66 |
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| 90 | 90 | | 67 |
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| 91 | 91 | | Shall the Act be approved which provides a homestead exemption from |
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| 92 | 92 | | Cherokee County ad valorem taxes for county purposes of up to 100 percent |
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| 93 | 93 | | as determined from the proceeds generated from the collection of a retail |
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| 94 | 94 | | homestead option sales and use tax for residents of Cherokee County?" |
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| 95 | 95 | | H. B. 846 |
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| 97 | 97 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 98 | 98 | | 68 |
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| 99 | 99 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on69 |
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| 100 | 100 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and70 |
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| 101 | 101 | | effect immediately and shall be applicable to all taxable years specified by subsection (b) of71 |
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| 102 | 102 | | Section 1 of this Act. If the Act is not so approved, if the election is not conducted as72 |
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| 103 | 103 | | provided in this section, or if the condition specified in subsection (f) of Section 1 of this Act73 |
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| 104 | 104 | | is not met, Section 1 of this Act shall not become effective, and this Act shall be74 |
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| 105 | 105 | | automatically repealed on the 365th calendar day following the election date provided for in75 |
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| 106 | 106 | | this section. The expense of such election shall be borne by Cherokee County. It shall be76 |
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| 107 | 107 | | the election superintendent's duty to certify the result thereof to the Secretary of State. The77 |
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| 108 | 108 | | provisions of this section shall be mandatory upon the election superintendent and are not78 |
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| 109 | 109 | | intended as directory. If the election superintendent fails or refuses to comply with this79 |
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| 110 | 110 | | section, any elector of Cherokee County may apply for a writ of mandamus to compel the80 |
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| 111 | 111 | | election superintendent to perform his or her duties under this section. If the court finds that81 |
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| 112 | 112 | | the election superintendent has not complied with this section, the court shall fashion82 |
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| 113 | 113 | | appropriate relief requiring the election superintendent to call and conduct such election on83 |
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| 114 | 114 | | the date required by this section or on the next date authorized for special elections provided84 |
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| 115 | 115 | | for in Code Section 21-2-540 of the O.C.G.A.85 |
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| 116 | 116 | | SECTION 4.86 |
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| 117 | 117 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon87 |
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| 118 | 118 | | its approval by the Governor or upon its becoming law without such approval, provided that88 |
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| 119 | 119 | | an Act to amend Article 2A of Chapter 8 of Title 48 of the O.C.G.A., relating to homestead89 |
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| 120 | 120 | | option sales and use tax, so as to provide for an alternative homestead option sales tax, is90 |
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| 121 | 121 | | enacted in the 2025 regular session of the General Assembly of Georgia. If such Act is not91 |
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| 122 | 122 | | approved, this Act shall not become effective and shall be automatically repealed on July 1,92 |
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| 123 | 123 | | 2025.93 |
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| 124 | 124 | | H. B. 846 |
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