Georgia 2025-2026 Regular Session

Georgia Senate Bill SB333 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		25 LC 61 0209
2	2		Senate Bill 333
3	3		By: Senator Moore of the 53rd
4		-	AS PASSED SENATE
5	4		A BILL TO BE ENTITLED
6	5		AN ACT
7	6		To provide a homestead exemption from City of Chickamauga independent school district
8	7		1
9	8		ad valorem taxes for educational purposes in an amount equal to the amount by which the2
10	9		current year assessed value of a homestead exceeds the base year assessed value of such3
11	10		homestead; to provide for definitions; to specify the terms and conditions of the exemption4
12	11		and the procedures relating thereto; to provide for applicability; to provide for compliance5
13	12		with constitutional requirements; to provide for a referendum, effective dates, automatic6
14	13		repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7
15	14		to provide for related matters; to repeal conflicting laws; and for other purposes.8
16	15		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
17	16		SECTION 1.10
18	17		(a) As used in this Act, the term:11
19	18		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
20	19		educational purposes levied by, for, or on behalf of the City of Chickamauga independent13
21	20		school district, except for any ad valorem taxes to pay interest on and to retire14
22	21		independent school district bonded indebtedness.15
23	22		S. B. 333
24	23		- 1 - 25 LC 61 0209
25	24		(2) "Base year" means the taxable year immediately preceding the taxable year in which
26	25		16
27	26		the exemption under subsection (b) of this section is first granted to the most recent17
28	27		owner of such homestead.18
29	28		(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19
30	29		the O.C.G.A., as amended, with the additional qualification that it shall include not more20
31	30		than five contiguous acres of homestead property.21
32	31		(b) Each resident of the City of Chickamauga independent school district is granted an22
33	32		exemption on such person's homestead from City of Chickamauga independent school23
34	33		district ad valorem taxes for educational purposes in an amount equal to the amount by which24
35	34		the current year assessed value of such homestead exceeds the base year assessed value,25
36	35		including any final determination of value on appeal pursuant to Code Section 48-5-311 of26
37	36		the O.C.G.A., as amended, of such homestead. This exemption shall not apply to taxes27
38	37		assessed on improvements to such homestead or additional land that is added to such28
39	38		homestead after January 1 of the base year. If any real property is removed from such29
40	39		homestead, the base year assessed value, including any final determination of value on30
41	40		appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to31
42	41		reflect such removal, and the exemption shall be recalculated accordingly. The value of that32
43	42		property in excess of such exempted amount shall remain subject to taxation.33
44	43		(c) A person shall not receive the homestead exemption granted by subsection (b) of this34
45	44		section unless such person or person's agent files an application with the governing authority35
46	45		of the City of Chickamauga, or the designee thereof, providing such information relative to36
47	46		receiving such exemption as will enable the governing authority of the City of Chickamauga,37
48	47		or the designee thereof, to make a determination regarding the initial and continuing38
49	48		eligibility of such person for such exemption. The governing authority of the City of39
50	49		Chickamauga, or the designee thereof, shall provide application forms for this purpose.40
51	50		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of41
52	51		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year42
53	52		S. B. 333
54	53		- 2 - 25 LC 61 0209
55	54		so long as the person granted the homestead exemption under subsection (b) of this section
56	55		43
57	56		occupies the residence as a homestead. After such person has filed the proper application as44
58	57		provided in subsection (c) of this section, it shall not be necessary to make application45
59	58		thereafter for any year, and such exemption shall continue to be allowed to such person. It46
60	59		shall be the duty of any such person granted the homestead exemption under subsection (b)47
61	60		of this section to notify the governing authority of the City of Chickamauga, or the designee48
62	61		thereof, in the event that such person for any reason becomes ineligible for such exemption.49
63	62		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any50
64	63		state ad valorem taxes, county ad valorem taxes for county purposes, county school district51
65	64		ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal52
66	65		purposes. The homestead exemption granted by subsection (b) of this section shall be in53
67	66		addition to and not in lieu of any other homestead exemption applicable to City of54
68	67		Chickamauga independent school district ad valorem taxes for educational purposes.55
69	68		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years56
70	69		beginning on or after January 1, 2026.57
71	70		SECTION 2.58
72	71		In accordance with the requirements of Article VII, Section II of the Constitution of the State59
73	72		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority60
74	73		vote in both the Senate and the House of Representatives.61
75	74		SECTION 3.62
76	75		The municipal election superintendent of the City of Chickamauga shall call and conduct an63
77	76		election as provided in this section for the purpose of submitting this Act to the electors of64
78	77		the City of Chickamauga independent school district for approval or rejection. The65
79	78		municipal election superintendent shall conduct that election on the Tuesday following the66
80	79		first Monday in November, 2025, and shall issue the call and conduct that election as67
81	80		S. B. 333
82	81		- 3 - 25 LC 61 0209
83	82		provided by general law. The municipal election superintendent shall cause the date and
84	83		68
85	84		purpose of the election to be published once a week for two weeks immediately preceding69
86	85		the date thereof in the official organ of Walker County. The ballot shall have written or70
87	86		printed thereon the words:71
88	87		"( ) YES72
89	88		73
90	89		( ) NO74
91	90		75
92	91		76
93	92		77
94	93		Shall the Act be approved which provides a homestead exemption from City
95	94		of Chickamauga independent school district ad valorem taxes for
96	95		educational purposes in an amount equal to the amount by which the current
97	96		year assessed value of a homestead exceeds the base year assessed value,
98	97		including any final determination of value on appeal pursuant to Code
99	98		Section 48-5-311 of the O.C.G.A., as amended, of such homestead?"
100	99		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
101	100		78
102	101		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on79
103	102		such question are for approval of the Act, Section 1 of this Act shall become of full force and80
104	103		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted81
105	104		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall82
106	105		be automatically repealed on the 365th calendar day following the election date provided for83
107	106		in this section. The expense of such election shall be borne by the City of Chickamauga. It84
108	107		shall be the municipal election superintendent's duty to certify the result thereof to the85
109	108		Secretary of State. The provisions of this section shall be mandatory upon the municipal86
110	109		election superintendent and are not intended as directory. If the municipal election87
111	110		superintendent fails or refuses to comply with this section, any elector of the City of88
112	111		Chickamauga independent school district may apply for a writ of mandamus to compel the89
113	112		municipal election superintendent to perform his or her duties under this section. If the court90
114	113		finds that the municipal election superintendent has not complied with this section, the court91
115	114		shall fashion appropriate relief requiring the municipal election superintendent to call and92
116	115		conduct such election on the date required by this section or on the next date authorized for93
117	116		special elections provided for in Code Section 21-2-540 of the O.C.G.A.94
118	117		S. B. 333
119	118		- 4 - 25 LC 61 0209
120	119		SECTION 4.
121	120		95
122	121		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon96
123	122		its approval by the Governor or upon its becoming law without such approval.97
124	123		SECTION 5.98
125	124		All laws and parts of laws in conflict with this Act are repealed.99
126	125		S. B. 333
127	126		- 5 -