25 LC 44 3167
House Bill 870
By: Representatives Neal of the 79
th
, Bell of the 75
th
, Scott of the 76
th
, Douglas of the 78
th
,
Flournoy of the 74
th
, and others
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Clayton County ad valorem taxes for county
1
purposes in an amount equal to the amount by which the current year assessed value of a2
homestead exceeds the base year assessed value of such homestead for residents of that3
county who are disabled veterans, senior citizens, unremarried surviving spouses of a peace4
officer or firefighter killed in the line of duty, or 100 percent disabled; to provide for5
definitions; to specify the terms and conditions of the exemption and the procedures relating6
thereto; to provide for applicability and a sunset; to provide for compliance with7
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,8
mandatory execution of election, and judicial remedies regarding failure to comply; to9
provide for related matters; to repeal conflicting laws; and for other purposes.10
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11
SECTION 1.12
(a) As used in this Act, the term:13
(1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county14
purposes levied by, for, or on behalf of Clayton County, except for any ad valorem taxes15
to pay interest on and to retire county bonded indebtedness.16
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(2) "Adjusted base year assessed value" means the sum of:
17
(A) The previous adjusted base year assessed value;18
(B) An amount equal to the difference between the current year assessed value of the19
homestead and the base year assessed value of the homestead, provided that such20
amount shall not exceed the total of the previous adjusted base year assessed value of21
the homestead multiplied by the inflation rate for the prior year; and22
(C) The value of any substantial property change, provided that no such value added23
improvements to the homestead shall be duplicated as to the same addition or24
improvement.25
(3) "Base year assessed value" means:26
(A) With respect to an exemption under this Act which is first granted to a person on27
such person's homestead for the 2026 taxable year, the assessed value for taxable year28
2025, including any final determination of value on appeal pursuant to Code Section29
48-5-311 of the O.C.G.A., as amended, of the homestead; or30
(B) In all other cases, the assessed value, including any final determination of value on31
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of the32
homestead from the taxable year immediately preceding the taxable year in which the33
exemption under this Act is first granted to the applicant.34
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of35
the O.C.G.A., as amended, with the additional qualification that it shall include not more36
than five contiguous acres of homestead property.37
(5) "Inflation rate" means the annual inflationary index rate as determined for a given38
year by the commissioner of revenue in accordance with subsection (f) of this section.39
(6) "Previous adjusted base year assessed value" means:40
(A) With respect to the year for which the exemption under this Act is first granted to41
a person on such person's homestead, the base year assessed value; or42
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(B) In all other cases, the adjusted base year assessed value of the homestead as
43
calculated in the taxable year immediately preceding the current year, including any44
final determination of value on appeal pursuant to Code Section 48-5-311 of the45
O.C.G.A., as amended.46
(7) "Substantial property change" means any increase or decrease in the assessed value47
of a homestead derived from additions or improvements to, or the removal of real48
property from, the homestead which occurred after the year in which the base year49
assessed value is determined for the homestead. The assessed value of the substantial50
property changes shall be established following any final determination of value on51
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended.52
(b)(1) Subject to the limitations provided in this Act, each resident of Clayton County53
who meets the terms for an exemption pursuant to Code Section 48-5-48, 48-5-48.3, or54
48-5-48.4 of the O.C.G.A., as amended, or who is 100 percent disabled is granted an55
exemption on that person's homestead from ad valorem taxes in an amount equal to the56
amount by which the current year assessed value of that homestead, including any final57
determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as58
amended, exceeds its previous adjusted base year assessed value.59
(2) Except as provided for in subsection (b.1) of this section, no exemption provided for60
in this subsection shall transfer to any subsequent owner of the property, and the assessed61
value of the property shall be as provided by law.62
(b.1) The surviving spouse of the person who has been granted the exemption provided for63
in subsection (b) of this section shall continue to receive the exemption provided under64
subsection (b) of this section, so long as such surviving spouse continues to occupy the65
residence as a homestead.66
(c)(1) In order to qualify for the exemption provided for in subsection (b) of this section67
as being 100 percent disabled, the person claiming such exemption shall be required to68
obtain a certificate from not more than three physicians licensed to practice medicine69
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under Chapter 34 of Title 43 of the O.C.G.A., as amended, certifying that in the opinion
70
of such physician or physicians, such person is mentally or physically incapacitated to the71
extent that such person is unable to be gainfully employed and that such incapacity is72
likely to be permanent. Such certificate or certificates shall constitute part of and be73
submitted with the application provided for in paragraph (2) of this subsection.74
(2) A person shall not receive the homestead exemption granted by subsection (b) of this75
section unless such person or person's agent files an application with the tax76
commissioner of Clayton County, giving such person's age and such additional77
information relative to receiving such exemption as will enable the tax commissioner of78
Clayton County to make a determination regarding the initial and continuing eligibility79
of such person for such exemption. The tax commissioner of Clayton County shall80
provide application forms for this purpose.81
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of82
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year83
so long as the person granted the homestead exemption under subsection (b) of this section84
occupies the residence as a homestead. After such person has filed the proper application as85
provided in subsection (c) of this section, it shall not be necessary to make application86
thereafter for any year, and such exemption shall continue to be allowed to such person. It87
shall be the duty of any such person granted the homestead exemption under subsection (b)88
of this section to notify the tax commissioner of Clayton County in the event that such person89
for any reason becomes ineligible for such exemption.90
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any91
state ad valorem taxes, county or independent school district ad valorem taxes for educational92
purposes, or municipal ad valorem taxes for municipal purposes.93
(e.1)(1) Except as otherwise provided in paragraph (2) of this subsection, the homestead94
exemption granted by subsection (b) of this section shall be in addition to and not in lieu95
of any other homestead exemption applicable to ad valorem taxes.96
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(2) The homestead exemption granted by subsection (b) of this section shall not be
97
applied in addition to any other base year value homestead exemption provided by law98
with respect to Clayton County. In any such event, the tax commissioner of Clayton99
County shall apply only the base year value homestead exemption that is larger or more100
beneficial for the taxpayer to which more than one base year value homestead exemption101
applies.102
(f) For the purposes of this section, the commissioner of revenue shall promulgate a103
standardized method for determining annual inflationary index rates which reflect the effects104
of inflation and deflation on the cost of living for residents of this state for a given calendar105
year. Such method may utilize the Consumer Price Index as reported by the Bureau of Labor106
Statistics of the United States Department of Labor or any other similar index established by107
the federal government if the commissioner of revenue determines that such federal index108
fairly reflects the effects of inflation and deflation on residents of this state.109
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years110
beginning on or after January 1, 2026, and shall end on December 31, 2030.111
SECTION 2.112
In accordance with the requirements of Article VII, Section II of the Constitution of the State113
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority114
vote in both the Senate and the House of Representatives.115
SECTION 3.116
The election superintendent of Clayton County shall call and conduct an election as provided117
in this section for the purpose of submitting this Act to the electors of Clayton County for118
approval or rejection. The election superintendent shall conduct that election on the Tuesday119
following the first Monday in November of 2025 and shall issue the call and conduct that120
election as provided by general law. The election superintendent shall cause the date and121
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purpose of the election to be published once a week for two weeks immediately preceding
122
the date thereof in the official organ of Clayton County. The ballot shall have written or123
printed thereon the words:124
"( ) YES125
126
( ) NO127
128
129
Shall the Act be approved which provides a homestead exemption from
Clayton County ad valorem taxes for disabled veterans, senior citizens,
unremarried surviving spouses of a peace officer or firefighter killed in the
line of duty, and 100 percent disabled residents, to begin on January 1,
2026, and end on December 31, 2030?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
130
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on131
such question are for approval of the Act, Section 1 of this Act shall become of full force and132
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted133
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall134
be automatically repealed on the 365th calendar day following the election date provided for135
in this section. The expense of such election shall be borne by Clayton County. It shall be136
the election superintendent's duty to certify the result thereof to the Secretary of State. The137
provisions of this section shall be mandatory upon the election superintendent and are not138
intended as directory. If the election superintendent fails or refuses to comply with this139
section, any elector of Clayton County may apply for a writ of mandamus to compel the140
election superintendent to perform his or her duties under this section. If the court finds that141
the election superintendent has not complied with this section, the court shall fashion142
appropriate relief requiring the election superintendent to call and conduct such election on143
the date required by this section or on the next date authorized for special elections provided144
for in Code Section 21-2-540 of the O.C.G.A.145
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SECTION 4.
146
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon147
its approval by the Governor or upon its becoming law without such approval.148
SECTION 5.149
All laws and parts of laws in conflict with this Act are repealed.150
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