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Senate Bill 333
By: Senator Moore of the 53rd
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Chickamauga independent school district
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ad valorem taxes for educational purposes in an amount equal to the amount by which the2
current year assessed value of a homestead exceeds the base year assessed value of such3
homestead; to provide for definitions; to specify the terms and conditions of the exemption4
and the procedures relating thereto; to provide for applicability; to provide for compliance5
with constitutional requirements; to provide for a referendum, effective dates, automatic6
repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7
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 Chickamauga independent13
school district, except for any ad valorem taxes to pay interest on and to retire14
independent school district bonded indebtedness.15
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(2) "Base year" means the taxable year immediately preceding the taxable year in which
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the exemption under subsection (b) of this section is first granted to the most recent17
owner of such homestead.18
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19
the O.C.G.A., as amended, with the additional qualification that it shall include not more20
than five contiguous acres of homestead property.21
(b) Each resident of the City of Chickamauga independent school district is granted an22
exemption on such person's homestead from City of Chickamauga independent school23
district ad valorem taxes for educational purposes in an amount equal to the amount by which24
the current year assessed value of such homestead exceeds the base year assessed value,25
including any final determination of value on appeal pursuant to Code Section 48-5-311 of26
the O.C.G.A., as amended, of such homestead. This exemption shall not apply to taxes27
assessed on improvements to such homestead or additional land that is added to such28
homestead after January 1 of the base year. If any real property is removed from such29
homestead, the base year assessed value, including any final determination of value on30
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to31
reflect such removal, and the exemption shall be recalculated accordingly. The value of that32
property in excess of such exempted amount shall remain subject to taxation.33
(c) A person shall not receive the homestead exemption granted by subsection (b) of this34
section unless such person or person's agent files an application with the governing authority35
of the City of Chickamauga, or the designee thereof, providing such information relative to36
receiving such exemption as will enable the governing authority of the City of Chickamauga,37
or the designee thereof, to make a determination regarding the initial and continuing38
eligibility of such person for such exemption. The governing authority of the City of39
Chickamauga, or the designee thereof, shall provide application forms for this purpose.40
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of41
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year42
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so long as the person granted the homestead exemption under subsection (b) of this section
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occupies the residence as a homestead. After such person has filed the proper application as44
provided in subsection (c) of this section, it shall not be necessary to make application45
thereafter for any year, and such exemption shall continue to be allowed to such person. It46
shall be the duty of any such person granted the homestead exemption under subsection (b)47
of this section to notify the governing authority of the City of Chickamauga, or the designee48
thereof, in the event that such person for any reason becomes ineligible for such exemption.49
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any50
state ad valorem taxes, county ad valorem taxes for county purposes, county school district51
ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal52
purposes. The homestead exemption granted by subsection (b) of this section shall be in53
addition to and not in lieu of any other homestead exemption applicable to City of54
Chickamauga independent school district ad valorem taxes for educational purposes.55
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years56
beginning on or after January 1, 2026.57
SECTION 2.58
In accordance with the requirements of Article VII, Section II of the Constitution of the State59
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority60
vote in both the Senate and the House of Representatives.61
SECTION 3.62
The municipal election superintendent of the City of Chickamauga shall call and conduct an63
election as provided in this section for the purpose of submitting this Act to the electors of64
the City of Chickamauga independent school district for approval or rejection. The65
municipal election superintendent shall conduct that election on the Tuesday following the66
first Monday in November, 2025, and shall issue the call and conduct that election as67
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provided by general law. The municipal election superintendent shall cause the date and
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purpose of the election to be published once a week for two weeks immediately preceding69
the date thereof in the official organ of Walker County. The ballot shall have written or70
printed thereon the words:71
"( ) YES72
73
( ) NO74
75
76
77
Shall the Act be approved which provides a homestead exemption from City
of Chickamauga independent school district ad valorem taxes for
educational purposes in an amount equal to the amount by which the current
year assessed value of a homestead exceeds the base year assessed value,
including any final determination of value on appeal pursuant to Code
Section 48-5-311 of the O.C.G.A., as amended, of such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
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to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on79
such question are for approval of the Act, Section 1 of this Act shall become of full force and80
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted81
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall82
be automatically repealed on the 365th calendar day following the election date provided for83
in this section. The expense of such election shall be borne by the City of Chickamauga. It84
shall be the municipal election superintendent's duty to certify the result thereof to the85
Secretary of State. The provisions of this section shall be mandatory upon the municipal86
election superintendent and are not intended as directory. If the municipal election87
superintendent fails or refuses to comply with this section, any elector of the City of88
Chickamauga independent school district may apply for a writ of mandamus to compel the89
municipal election superintendent to perform his or her duties under this section. If the court90
finds that the municipal election superintendent has not complied with this section, the court91
shall fashion appropriate relief requiring the municipal election superintendent to call and92
conduct such election on the date required by this section or on the next date authorized for93
special elections provided for in Code Section 21-2-540 of the O.C.G.A.94
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SECTION 4.
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Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon96
its approval by the Governor or upon its becoming law without such approval.97
SECTION 5.98
All laws and parts of laws in conflict with this Act are repealed.99
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