25 LC 44 3161S
Senators Esteves of the 35th, Orrock of the 36th, Kemp of the 38th, Harrell of the
40th, McLaurin of the 14th and others offered the following substitute to SB 330:
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Atlanta independent school district ad1
valorem taxes for educational purposes in the amount of $50,000.00 of the assessed value of2
the homestead for residents of that city who are 65 years of age or older with an aggregate3
maximum of $487,804,878.00; to provide for definitions; to specify the terms and conditions4
of the exemption and the procedures relating thereto; to provide for applicability; to provide5
for compliance with constitutional requirements; to provide for a referendum, effective dates,6
automatic repeal, mandatory execution of election, and judicial remedies regarding failure7
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
educational purposes levied by, for, or on behalf of the City of Atlanta independent13
school district, except for any ad valorem taxes to pay interest on and to retire educational14
bonded indebtedness.15
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(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16
the O.C.G.A., as amended, with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(3) "Senior citizen" means a person who is 65 years of age or older on or before19
January 1 of the year in which application for the exemption under subsection (b) of this20
section is made.21
(b)(1) Except as provided in paragraph (2) of this subsection, each resident of the City22
of Atlanta independent school district who is a senior citizen is granted an exemption on23
that person's homestead from all City of Atlanta independent school district ad valorem24
taxes for educational purposes in the amount of $50,000.00 of the assessed value of that25
homestead. The value of that property in excess of such exempted amount shall remain26
subject to taxation.27
(2) The maximum amount of homestead exemptions granted under this Act shall not28
exceed $487,804,878.00 in the aggregate annually. Upon the closing of the books for the29
filing of homestead exemptions for each taxable year, the governing authority of the City30
of Atlanta or its designee shall calculate the aggregate amount of homestead exemptions31
claimed under this Act for such taxable year. If such total is equal to or less than32
$487,804,878.00 in the aggregate for that taxable year, then each senior citizen claiming33
a homestead exemption under this Act shall receive the full value of such exemption. If34
the total exceeds $487,804,878.00 in the aggregate for that taxable year, the governing35
authority or its designee shall calculate the amount by which the total exceeds36
$487,804,878.00 and shall reduce the amount of homestead exemptions claimed by such37
senior citizens in an amount equal to such difference so that the total amount of38
homestead exemptions being claimed under this Act for such taxable year shall equal39
$487,804,878.00. Such reduction shall be applied on a proportionate basis.40
(c) A person shall not receive the homestead exemption granted by subsection (b) of this41
section unless such person or person's agent files an application with the governing authority42
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of the City of Atlanta, or the designee thereof, giving the person's age and such additional43
information relative to receiving such exemption as will enable the governing authority of44
the City of Atlanta, or the designee thereof, to make a determination regarding the initial and45
continuing eligibility of such person for such exemption. The governing authority of the City46
of Atlanta, or the designee thereof, shall provide application forms for this purpose.47
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of48
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year49
as long as the person granted the homestead exemption under subsection (b) of this section50
occupies the residence as a homestead. After a person has filed the proper application as51
provided in subsection (c) of this section, it shall not be necessary to make application52
thereafter for any year, and the exemption shall continue to be allowed to such person. It53
shall be the duty of any person granted the homestead exemption under subsection (b) of this54
section to notify the governing authority of the City of Atlanta, or the designee thereof, in the55
event that such person for any reason becomes ineligible for such exemption.56
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any57
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem58
taxes for municipal purposes, or county school district ad valorem taxes for educational59
purposes. The homestead exemption granted by subsection (b) of this section shall be in60
addition to and not in lieu of any other homestead exemption applicable to City of Atlanta61
independent school district ad valorem taxes for educational purposes.62
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years63
beginning on or after January 1, 2026.64
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SECTION 2.65
In accordance with the requirements of Article VII, Section II of the Constitution of the State66
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority67
vote in both the Senate and the House of Representatives.68
SECTION 3.69
The municipal election superintendent of the City of Atlanta shall call and conduct an70
election as provided in this section for the purpose of submitting this Act to the electors of71
the City of Atlanta independent school district for approval or rejection. The municipal72
election superintendent shall conduct that election on the Tuesday after the first Monday in73
November, 2025, and shall issue the call and conduct that election as provided by general74
law. The municipal election superintendent shall cause the date and purpose of the election75
to be published once a week for two weeks immediately preceding the date thereof in the76
official organ of Fulton County. The ballot shall have written or printed thereon the words:77
"( ) YES78
( ) NO79
80
81
82
Shall the Act be approved which provides a homestead exemption from City
of Atlanta independent school district ad valorem taxes for educational
purposes in the amount of $50,000.00 of the assessed value of the
homestead for residents of that school district who are 65 years of age or
older with an aggregate cap of $487,804,878.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring83
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on84
such question are for approval of the Act, Section 1 of this Act shall become of full force and85
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted86
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall87
be automatically repealed on the 365th calendar day following the election date provided for88
in this section. The expense of such election shall be borne by the City of Atlanta. It shall89
be the municipal election superintendent's duty to certify the result thereof to the Secretary90
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of State. The provisions of this section shall be mandatory upon the municipal election91
superintendent and are not intended as directory. If the municipal election superintendent92
fails or refuses to comply with this section, any elector of the City of Atlanta independent93
school district may apply for a writ of mandamus to compel the municipal election94
superintendent to perform his or her duties under this section. If the court finds that the95
municipal election superintendent has not complied with this section, the court shall fashion96
appropriate relief requiring the municipal election superintendent to call and conduct such97
election on the date required by this section or on the next date authorized for special98
elections provided for in Code Section 21-2-540 of the O.C.G.A.99
SECTION 4.100
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon101
its approval by the Governor or upon its becoming law without such approval.102
SECTION 5.103
All laws and parts of laws in conflict with this Act are repealed.104
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