Georgia 2025-2026 Regular Session

Georgia House Bill HB854 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 61 0242~~/AP~~
2		-	House Bill 854 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 61 0242
	2	+	House Bill 854
3	3		By: Representatives Carpenter of the 4
4	4		th
5	5		, Ridley of the 6
6	6		th
7	7		, and Tarvin of the 2
8	8		nd
9	9
10	10		A BILL TO BE ENTITLED
11	11		AN ACT
12	12		To amend an Act to provide for a new homestead exemption from City of Cohutta ad
13	13		1
14	14		valorem taxes for municipal purposes in the amount of $100,000.00 for each resident of the2
15	15		City of Cohutta who is 70 years of age or older, approved May 3, 2023 (Ga. L. 2023, p.3
16	16		4375), so as to increase the exemption amount to $325,000.00 of the assessed value of the4
17	17		homestead; to provide for compliance with constitutional requirements; to provide for a5
18	18		referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6
19	19		remedies regarding failure to comply; to provide for related matters; to repeal conflicting7
20	20		laws; and for other purposes.8
21	21		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
22	22		SECTION 1.10
23	23		An Act to provide for a new homestead exemption from City of Cohutta ad valorem taxes11
24	24		for municipal purposes in the amount of $100,000.00 for each resident of the City of Cohutta12
25	25		who is 70 years of age or older, approved May 3, 2023 (Ga. L. 2023, p. 4375), is amended13
26	26		by revising subsection (b) of Section 1 as follows:14
27	27		"(b) Each resident of the City of Cohutta who is 70 years of age or older is granted an15
28	28		exemption on that person's homestead from City of Cohutta ad valorem taxes for municipal16
29	29		H. B. 854
30		-	- 1 - 25 LC 61 0242~~/AP~~
	30	+	- 1 - 25 LC 61 0242
31	31		purposes in the amount of $325,000.00 of the assessed value of that homestead. The value
32	32		17
33	33		of that property in excess of such exempted amount shall remain subject to taxation."18
34	34		SECTION 2.19
35	35		In accordance with the requirements of Article VII, Section II, Paragraph II of the20
36	36		Constitution of the State of Georgia, this Act shall not become law unless it receives the21
37	37		requisite two-thirds' majority vote in both the Senate and the House of Representatives.22
38	38		SECTION 3.23
39	39		The municipal election superintendent of the City of Cohutta shall call and conduct an24
40	40		election as provided in this section for the purpose of submitting this Act to the electors of25
41	41		the City of Cohutta for approval or rejection. The municipal election superintendent shall26
42	42		conduct that election in concurrence with the municipal general election in November, 2025. 27
43	43		The municipal election superintendent shall cause the date and purpose of the election to be28
44	44		published once a week for two weeks immediately preceding the date thereof in the official29
45	45		organ of Whitfield County. The ballot shall have written or printed thereon the words:30
46	46		"( ) YES31
47	47		32
48	48		( ) NO33
49	49		34
50	50		35
51	51		Shall the Act which provides a new homestead exemption from City of
52	52		Cohutta ad valorem taxes for municipal purposes in the amount of
53	53		$100,000.00 of the assessed value of the homestead for each resident of that
54	54		city who is 70 years of age or older be amended so as to raise the exemption
55	55		amount to $325,000.00?"
56	56		All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
57	57		36
58	58		desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes37
59	59		cast on such question are for approval of the Act, Section 1 of this Act shall become of full38
60	60		force and effect on the first day of January of the year immediately following the approval39
61	61		of this exemption by the voters as provided in this section. If the Act is not so approved or40
62	62		if the election is not conducted as provided in this section, Section 1 of this Act shall not41
63	63		H. B. 854
64		-	- 2 - 25 LC 61 0242~~/AP~~
	64	+	- 2 - 25 LC 61 0242
65	65		become effective, and this Act shall be automatically repealed on January 1, 2026. The
66	66		42
67	67		expense of such election shall be borne by the City of Cohutta. It shall be the municipal43
68	68		election superintendent's duty to certify the result thereof to the Secretary of State. The44
69	69		provisions of this section shall be mandatory upon the municipal election superintendent and45
70	70		are not intended as directory. If the municipal election superintendent fails or refuses to46
71	71		comply with this section, any elector of the City of Cohutta may apply for a writ of47
72	72		mandamus to compel the municipal election superintendent to perform his or her duties48
73	73		under this section. If the court finds that the municipal election superintendent has not49
74	74		complied with this section, the court shall fashion appropriate relief requiring the municipal50
75	75		election superintendent to call and conduct such election on the date required by this section51
76	76		or on the next date authorized for special elections provided for in Code Section 21-2-54052
77	77		of the O.C.G.A.53
78	78		SECTION 4.54
79	79		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon55
80	80		its approval by the Governor or upon its becoming law without such approval.56
81	81		SECTION 5.57
82	82		All laws and parts of laws in conflict with this Act are repealed.58
83	83		H. B. 854
84	84		- 3 -