Georgia 2025-2026 Regular Session

Georgia House Bill HB861 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3649~~/AP~~
2		-	House Bill 861 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3649
	2	+	House Bill 861
3	3		By: Representatives Barton of the 5
4	4		th
5	5		and Ridley of the 6
6	6		th
7	7
8	8		A BILL TO BE ENTITLED
9	9		AN ACT
10	10		To amend an Act to provide homestead exemptions from City of Calhoun independent
11	11		1
12	12		school district ad valorem taxes for educational purposes in the amount of $40,000.00 of the2
13	13		assessed value of the homestead for residents of that school district who are at least 65 but3
14	14		less than 70 years of age and in the amount of $100,000.00 of the assessed value of the4
15	15		homestead for residents of that school district who are 70 years of age or older, approved5
16	16		May 5, 2006 (Ga. L. 2006, p. 4537), so as to increase said homestead exemption for residents6
17	17		who are between 65 and 69 years of age to $50,000.00; to increase said homestead7
18	18		exemption for residents who are between 70 and 74 years of age to $115,000.00; to provide8
19	19		a new exemption for residents who are 75 years of age or older in the amount of9
20	20		$125,000.00; to provide for compliance with constitutional requirements; to provide for a10
21	21		referendum, effective dates, and automatic repeal; to provide for mandatory execution of11
22	22		election and judicial remedies regarding failure to comply; to provide for related matters; to12
23	23		repeal conflicting laws; and for other purposes.13
24	24		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14
25	25		H. B. 861
26		-	- 1 - 25 LC 47 3649~~/AP~~
	26	+	- 1 - 25 LC 47 3649
27	27		SECTION 1.
28	28		15
29	29		An Act to provide homestead exemptions from City of Calhoun independent school district16
30	30		ad valorem taxes for educational purposes in the amount of $40,000.00 of the assessed value17
31	31		of the homestead for residents of that school district who are at least 65 but less than 70 years18
32	32		of age and in the amount of $100,000.00 of the assessed value of the homestead for residents19
33	33		of that school district who are 70 years of age or older, approved May 5, 2006 (Ga. L. 2006,20
34	34		p. 4537), is amended by revising subsection (b) of Section 1 as follows:21
35	35		"(b)(1) Each resident of the City of Calhoun independent school district who is at least22
36	36		65 but less than 70 years of age on or before January 1 of the year in which application23
37	37		for the exemption under this paragraph is made is granted an exemption on that person's24
38	38		homestead from all City of Calhoun independent school district ad valorem taxes for25
39	39		educational purposes in the amount of $50,000.00 of the assessed value of that26
40	40		homestead. The value of that property in excess of such exempted amount shall remain27
41	41		subject to taxation.28
42	42		(2) Each resident of the City of Calhoun independent school district who is at least 7029
43	43		but less than 75 years of age on or before January 1 of the year in which application for30
44	44		the exemption under this paragraph is made is granted an exemption on that person's31
45	45		homestead from all City of Calhoun independent school district ad valorem taxes for32
46	46		educational purposes in the amount of $115,000.00 of the assessed value of that33
47	47		homestead. The value of that property in excess of such exempted amount shall remain34
48	48		subject to taxation.35
49	49		(3) Each resident of the City of Calhoun independent school district who is 75 years of36
50	50		age or older on or before January 1 of the year in which application for the exemption37
51	51		under this paragraph is made is granted an exemption on that person's homestead from38
52	52		all City of Calhoun independent school district ad valorem taxes for educational purposes39
53	53		in the amount of $125,000.00 of the assessed value of that homestead. The value of that40
54	54		property in excess of such exempted amount shall remain subject to taxation."41
55	55		H. B. 861
56		-	- 2 - 25 LC 47 3649~~/AP~~
	56	+	- 2 - 25 LC 47 3649
57	57		SECTION 2.
58	58		42
59	59		In accordance with the requirements of Article VII, Section II of the Constitution of the State43
60	60		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority44
61	61		vote in both the Senate and the House of Representatives.45
62	62		SECTION 3.46
63	63		The election superintendent of the City of Calhoun shall call and conduct an election as47
64	64		provided in this section for the purpose of submitting this Act to the electors of the City of48
65	65		Calhoun independent school district for approval or rejection. The election superintendent49
66	66		shall conduct that election on the Tuesday following the first Monday in November, 2025,50
67	67		and shall issue the call and conduct such election as provided by general law. The election51
68	68		superintendent shall cause the date and purpose of the election to be published once a week52
69	69		for two weeks immediately preceding the date thereof in the official organ of Gordon53
70	70		County. The ballot shall have written or printed thereon the words:54
71	71		"( ) YES55
72	72		56
73	73		( ) NO57
74	74		58
75	75		59
76	76		60
77	77		61
78	78		62
79	79		63
80	80		Shall the Act be approved which increases the homestead exemption from
81	81		City of Calhoun independent school district ad valorem taxes for
82	82		educational purposes for certain residents of that school district who are:
83	83		(1) Between 65 and 69 years of age to $50,000.00 of the assessed value
84	84		of such homestead;
85	85		(2) Between 70 and 74 years of age to $115,000.00 of the assessed value
86	86		of such homestead; and
87	87		(3) 75 years of age or older to $125,000.00 of the assessed value of such
88	88		homestead?"
89	89		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
90	90		64
91	91		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on65
92	92		such question are for approval of the Act, Section 1 of this Act shall become of full force and66
93	93		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted67
94	94		H. B. 861
95		-	- 3 - 25 LC 47 3649~~/AP~~
	95	+	- 3 - 25 LC 47 3649
96	96		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
97	97		68
98	98		be automatically repealed on the 365th calendar day following the election date provided for69
99	99		in this section. The expense of such election shall be borne by the City of Calhoun. It shall70
100	100		be the election superintendent's duty to certify the result thereof to the Secretary of State. 71
101	101		The provisions of this section shall be mandatory upon the election superintendent and are72
102	102		not intended as directory. If the election superintendent fails or refuses to comply with this73
103	103		section, any elector of the City of Calhoun independent school district may apply for a writ74
104	104		of mandamus to compel the election superintendent to perform his or her duties under this75
105	105		section. If the court finds that the election superintendent has not complied with this section,76
106	106		the court shall fashion appropriate relief requiring the election superintendent to call and77
107	107		conduct such election on the date required by this section or on the next date authorized for78
108	108		special elections provided for in Code Section 21-2-540 of the O.C.G.A.79
109	109		SECTION 4.80
110	110		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon81
111	111		its approval by the Governor or upon its becoming law without such approval.82
112	112		SECTION 5.83
113	113		All laws and parts of laws in conflict with this Act are repealed.84
114	114		H. B. 861
115	115		- 4 -