| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | To provide a homestead exemption from Peach County ad valorem taxes for county purposes |
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| 8 | 8 | | 1 |
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| 9 | 9 | | in the amount of 10 percent of the assessed value of the homestead for residents of that2 |
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| 10 | 10 | | county; to provide for definitions; to specify the terms and conditions of the exemption and3 |
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| 11 | 11 | | the procedures relating thereto; to provide for applicability; to provide for compliance with4 |
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| 12 | 12 | | constitutional requirements; to provide for a referendum, effective dates, automatic repeal,5 |
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| 13 | 13 | | mandatory execution of election, and judicial remedies regarding failure to comply; to6 |
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| 14 | 14 | | provide for related matters; to repeal conflicting laws; and for other purposes.7 |
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| 15 | 15 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 |
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| 16 | 16 | | SECTION 1.9 |
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| 17 | 17 | | (a) As used in this Act, the term:10 |
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| 18 | 18 | | (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county11 |
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| 19 | 19 | | purposes levied by, for, or on behalf of Peach County, except for any ad valorem taxes12 |
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| 20 | 20 | | to pay interest on and to retire county bonded indebtedness.13 |
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| 21 | 21 | | (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14 |
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| 22 | 22 | | the O.C.G.A., as amended.15 |
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| 23 | 23 | | S. B. 302 |
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| 24 | 24 | | - 1 - 25 LC 44 3050 |
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| 25 | 25 | | (b) Each resident of Peach County is granted an exemption on such person's homestead from |
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| 26 | 26 | | 16 |
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| 27 | 27 | | Peach County ad valorem taxes for county purposes in the amount of 10 percent of the17 |
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| 28 | 28 | | assessed value of that homestead. The value of such property in excess of such exempted18 |
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| 29 | 29 | | amount shall remain subject to taxation.19 |
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| 30 | 30 | | (c) A person shall not receive the homestead exemption granted by subsection (b) of this20 |
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| 31 | 31 | | section unless such person or person's agent files an application with the tax commissioner21 |
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| 32 | 32 | | of Peach County, giving such information relative to receiving such exemption as will enable22 |
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| 33 | 33 | | the tax commissioner of Peach County to make a determination regarding the initial and23 |
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| 34 | 34 | | continuing eligibility of such person for such exemption. The tax commissioner of Peach24 |
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| 35 | 35 | | County shall provide application forms for this purpose.25 |
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| 36 | 36 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of26 |
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| 37 | 37 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year27 |
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| 38 | 38 | | so long as the person granted the homestead exemption under subsection (b) of this section28 |
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| 39 | 39 | | occupies such residence as a homestead. After a person has filed the proper application as29 |
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| 40 | 40 | | provided in subsection (c) of this section, it shall not be necessary to make application30 |
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| 41 | 41 | | thereafter for any year, and the exemption shall continue to be allowed to such person. It31 |
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| 42 | 42 | | shall be the duty of any person granted the homestead exemption under subsection (b) of this32 |
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| 43 | 43 | | section to notify the tax commissioner of Peach County in the event that such person for any33 |
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| 44 | 44 | | reason becomes ineligible for such exemption.34 |
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| 45 | 45 | | (e) The exemption granted by subsection (b) of this section shall not apply to or affect any35 |
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| 46 | 46 | | state ad valorem taxes, county or independent school district ad valorem taxes for educational36 |
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| 47 | 47 | | purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption37 |
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| 48 | 48 | | granted by subsection (b) of this section shall be in addition to and not in lieu of any other38 |
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| 49 | 49 | | homestead exemption applicable to Peach County ad valorem taxes for county purposes.39 |
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| 50 | 50 | | (f) The exemption granted by subsection (b) of this section shall apply to all taxable years40 |
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| 51 | 51 | | beginning on or after January 1, 2026.41 |
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| 52 | 52 | | S. B. 302 |
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| 53 | 53 | | - 2 - 25 LC 44 3050 |
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| 54 | 54 | | SECTION 2. |
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| 55 | 55 | | 42 |
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| 56 | 56 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State43 |
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| 57 | 57 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority44 |
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| 58 | 58 | | vote in both the Senate and the House of Representatives.45 |
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| 59 | 59 | | SECTION 3.46 |
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| 60 | 60 | | The election superintendent of Peach County shall call and conduct an election as provided47 |
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| 61 | 61 | | in this section for the purpose of submitting this Act to the electors of Peach County for48 |
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| 62 | 62 | | approval or rejection. The election superintendent shall conduct that election on the Tuesday49 |
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| 63 | 63 | | after the first Monday in November of 2025 and shall issue the call and conduct that election50 |
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| 64 | 64 | | as provided by general law. The election superintendent shall cause the date and purpose of51 |
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| 65 | 65 | | the election to be published once a week for two weeks immediately preceding the date52 |
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| 66 | 66 | | thereof in the official organ of Peach County. The ballot shall have written or printed53 |
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| 67 | 67 | | thereon the words:54 |
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| 68 | 68 | | "( ) YES55 |
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| 69 | 69 | | ( ) NO 56 |
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| 70 | 70 | | 57 |
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| 71 | 71 | | Shall the Act be approved which provides a homestead exemption from |
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| 72 | 72 | | Peach County ad valorem taxes for county purposes in the amount of |
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| 73 | 73 | | 10 percent of the assessed value of the homestead for residents of that |
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| 74 | 74 | | county?" |
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| 75 | 75 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 76 | 76 | | 58 |
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| 77 | 77 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on59 |
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| 78 | 78 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and60 |
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| 79 | 79 | | effect on January 1, 2026. If the Act is not so approved or if the election is not conducted61 |
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| 80 | 80 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall62 |
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| 81 | 81 | | be automatically repealed on the 365th calendar day following the election date provided for63 |
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| 82 | 82 | | in this section. The expense of such election shall be borne by Peach County. It shall be the64 |
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| 83 | 83 | | election superintendent's duty to certify the result thereof to the Secretary of State. The65 |
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| 84 | 84 | | provisions of this section shall be mandatory upon the election superintendent and are not66 |
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| 85 | 85 | | S. B. 302 |
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| 86 | 86 | | - 3 - 25 LC 44 3050 |
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| 87 | 87 | | intended as directory. If the election superintendent fails or refuses to comply with this |
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| 88 | 88 | | 67 |
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| 89 | 89 | | section, any elector of Peach County may apply for a writ of mandamus to compel the68 |
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| 90 | 90 | | election superintendent to perform his or her duties under this section. If the court finds that69 |
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| 91 | 91 | | the election superintendent has not complied with this section, the court shall fashion70 |
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| 92 | 92 | | appropriate relief requiring the election superintendent to call and conduct such election on71 |
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| 93 | 93 | | the date required by this section or on the next date authorized for special elections provided72 |
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| 94 | 94 | | for in Code Section 21-2-540 of the O.C.G.A.73 |
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| 95 | 95 | | SECTION 4.74 |
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| 96 | 96 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon75 |
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| 97 | 97 | | its approval by the Governor or upon its becoming law without such approval.76 |
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| 98 | 98 | | SECTION 5.77 |
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| 99 | 99 | | All laws and parts of laws in conflict with this Act are repealed.78 |
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| 100 | 100 | | S. B. 302 |
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| 101 | 101 | | - 4 - |
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