Georgia 2025-2026 Regular Session

Georgia Senate Bill SB330 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 ~~SB 330/AP~~
	1	+	25 LC 44 3161S (SCS)
2	2		Senate Bill 330
3	3		By: Senators Esteves of the 35th, Halpern of the 39th, McLaurin of the 14th, Kemp of the
4	4		38th and Harrell of the 40th
5		-	AS PASSED
	5	+	AS PASSED SENATE
6	6		A BILL TO BE ENTITLED
7	7		AN ACT
8	8		To provide a homestead exemption from City of Atlanta independent school district ad
9	9		1
10	10		valorem taxes for educational purposes in the amount of $50,000.00 of the assessed value of2
11	11		the homestead for residents of that city who are 65 years of age or older with an aggregate3
12	12		maximum of $487,804,878.00; to provide for definitions; to specify the terms and conditions4
13	13		of the exemption and the procedures relating thereto; to provide for applicability; to provide5
14	14		for compliance with constitutional requirements; to provide for a referendum, effective dates,6
15	15		automatic repeal, mandatory execution of election, and judicial remedies regarding failure7
16	16		to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.8
17	17		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
18	18		SECTION 1.10
19	19		(a) As used in this Act, the term:11
20	20		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
21	21		educational purposes levied by, for, or on behalf of the City of Atlanta independent13
22	22		school district, except for any ad valorem taxes to pay interest on and to retire educational14
23	23		bonded indebtedness.15
24	24		S. B. 330
25		-	- 1 - 25 ~~SB 330/AP~~
	25	+	- 1 - 25 LC 44 3161S (SCS)
26	26		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
27	27		16
28	28		the O.C.G.A., as amended, with the additional qualification that it shall include not more17
29	29		than five contiguous acres of homestead property.18
30	30		(3) "Senior citizen" means a person who is 65 years of age or older on or before19
31	31		January 1 of the year in which application for the exemption under subsection (b) of this20
32	32		section is made.21
33	33		(b)(1) Except as provided in paragraph (2) of this subsection, each resident of the City22
34	34		of Atlanta independent school district who is a senior citizen is granted an exemption on23
35	35		that person's homestead from all City of Atlanta independent school district ad valorem24
36	36		taxes for educational purposes in the amount of $50,000.00 of the assessed value of that25
37	37		homestead. The value of that property in excess of such exempted amount shall remain26
38	38		subject to taxation.27
39	39		(2) The maximum amount of homestead exemptions granted under this Act shall not28
40	40		exceed $487,804,878.00 in the aggregate annually. Upon the closing of the books for the29
41	41		filing of homestead exemptions for each taxable year, the governing authority of the City30
42	42		of Atlanta or its designee shall calculate the aggregate amount of homestead exemptions31
43	43		claimed under this Act for such taxable year. If such total is equal to or less than32
44	44		$487,804,878.00 in the aggregate for that taxable year, then each senior citizen claiming33
45	45		a homestead exemption under this Act shall receive the full value of such exemption. If34
46	46		the total exceeds $487,804,878.00 in the aggregate for that taxable year, the governing35
47	47		authority or its designee shall calculate the amount by which the total exceeds36
48	48		$487,804,878.00 and shall reduce the amount of homestead exemptions claimed by such37
49	49		senior citizens in an amount equal to such difference so that the total amount of38
50	50		homestead exemptions being claimed under this Act for such taxable year shall equal39
51	51		$487,804,878.00. Such reduction shall be applied on a proportionate basis.40
52	52		(c) A person shall not receive the homestead exemption granted by subsection (b) of this41
53	53		section unless such person or person's agent files an application with the governing authority42
54	54		S. B. 330
55		-	- 2 - 25 ~~SB 330/AP~~
	55	+	- 2 - 25 LC 44 3161S (SCS)
56	56		of the City of Atlanta, or the designee thereof, giving the person's age and such additional
57	57		43
58	58		information relative to receiving such exemption as will enable the governing authority of44
59	59		the City of Atlanta, or the designee thereof, to make a determination regarding the initial and45
60	60		continuing eligibility of such person for such exemption. The governing authority of the City46
61	61		of Atlanta, or the designee thereof, shall provide application forms for this purpose.47
62	62		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of48
63	63		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year49
64	64		as long as the person granted the homestead exemption under subsection (b) of this section50
65	65		occupies the residence as a homestead. After a person has filed the proper application as51
66	66		provided in subsection (c) of this section, it shall not be necessary to make application52
67	67		thereafter for any year, and the exemption shall continue to be allowed to such person. It53
68	68		shall be the duty of any person granted the homestead exemption under subsection (b) of this54
69	69		section to notify the governing authority of the City of Atlanta, or the designee thereof, in the55
70	70		event that such person for any reason becomes ineligible for such exemption.56
71	71		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any57
72	72		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem58
73	73		taxes for municipal purposes, or county school district ad valorem taxes for educational59
74	74		purposes. The homestead exemption granted by subsection (b) of this section shall be in60
75	75		addition to and not in lieu of any other homestead exemption applicable to City of Atlanta61
76	76		independent school district ad valorem taxes for educational purposes.62
77	77		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years63
78	78		beginning on or after January 1, 2026.64
79	79		S. B. 330
80		-	- 3 - 25 ~~SB 330/AP~~
	80	+	- 3 - 25 LC 44 3161S (SCS)
81	81		SECTION 2.
82	82		65
83	83		In accordance with the requirements of Article VII, Section II of the Constitution of the State66
84	84		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority67
85	85		vote in both the Senate and the House of Representatives.68
86	86		SECTION 3.69
87	87		The municipal election superintendent of the City of Atlanta shall call and conduct an70
88	88		election as provided in this section for the purpose of submitting this Act to the electors of71
89	89		the City of Atlanta independent school district for approval or rejection. The municipal72
90	90		election superintendent shall conduct that election on the Tuesday after the first Monday in73
91	91		November, 2025, and shall issue the call and conduct that election as provided by general74
92	92		law. The municipal election superintendent shall cause the date and purpose of the election75
93	93		to be published once a week for two weeks immediately preceding the date thereof in the76
94	94		official organ of Fulton County. The ballot shall have written or printed thereon the words:77
95	95		"( ) YES78
96	96		( ) NO79
97	97		80
98	98		81
99	99		82
100	100		Shall the Act be approved which provides a homestead exemption from City
101	101		of Atlanta independent school district ad valorem taxes for educational
102	102		purposes in the amount of $50,000.00 of the assessed value of the
103	103		homestead for residents of that school district who are 65 years of age or
104	104		older with an aggregate cap of $487,804,878.00?"
105	105		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
106	106		83
107	107		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on84
108	108		such question are for approval of the Act, Section 1 of this Act shall become of full force and85
109	109		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted86
110	110		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall87
111	111		be automatically repealed on the 365th calendar day following the election date provided for88
112	112		in this section. The expense of such election shall be borne by the City of Atlanta. It shall89
113	113		be the municipal election superintendent's duty to certify the result thereof to the Secretary90
114	114		S. B. 330
115		-	- 4 - 25 ~~SB 330/AP~~
	115	+	- 4 - 25 LC 44 3161S (SCS)
116	116		of State. The provisions of this section shall be mandatory upon the municipal election
117	117		91
118	118		superintendent and are not intended as directory. If the municipal election superintendent92
119	119		fails or refuses to comply with this section, any elector of the City of Atlanta independent93
120	120		school district may apply for a writ of mandamus to compel the municipal election94
121	121		superintendent to perform his or her duties under this section. If the court finds that the95
122	122		municipal election superintendent has not complied with this section, the court shall fashion96
123	123		appropriate relief requiring the municipal election superintendent to call and conduct such97
124	124		election on the date required by this section or on the next date authorized for special98
125	125		elections provided for in Code Section 21-2-540 of the O.C.G.A.99
126	126		SECTION 4.100
127	127		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon101
128	128		its approval by the Governor or upon its becoming law without such approval.102
129	129		SECTION 5.103
130	130		All laws and parts of laws in conflict with this Act are repealed.104
131	131		S. B. 330
132	132		- 5 -