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Senate Bill 334
By: Senator Moore of the 53rd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Trion independent school district ad
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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 Trion independent school13
district, except for any ad valorem taxes to pay interest on and to retire independent14
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 Trion independent school district is granted an exemption22
on such person's homestead from City of Trion independent school district ad valorem taxes23
for educational purposes in an amount equal to the amount by which the current year24
assessed value of such homestead exceeds the base year assessed value, including any final25
determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as26
amended, of such homestead. This exemption shall not apply to taxes assessed on27
improvements to such homestead or additional land that is added to such homestead after28
January 1 of the base year. If any real property is removed from such homestead, the base29
year assessed value, including any final determination of value on appeal pursuant to Code30
Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to reflect such removal, and31
the exemption shall be recalculated accordingly. The value of that property in excess of such32
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 Trion, or the designee thereof, providing such information relative to receiving36
such exemption as will enable the governing authority of the City of Trion, or the designee37
thereof, to make a determination regarding the initial and continuing eligibility of such38
person for such exemption. The governing authority of the City of Trion, or the designee39
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 Trion, or the designee thereof,48
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 of Trion54
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 Trion shall call and conduct an election63
as provided in this section for the purpose of submitting this Act to the electors of the City64
of Trion independent school district for approval or rejection. The municipal election65
superintendent shall conduct that election on the Tuesday following the first Monday in66
November of 2025 and shall issue the call and conduct that election as provided by general67
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law. The municipal election superintendent shall cause the date and purpose of the election
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to be published once a week for two weeks immediately preceding the date thereof in the69
official organ of Chattooga County. The ballot shall have written or printed thereon the70
words:71
"( ) YES72
73
( ) NO74
75
76
77
Shall the Act be approved which provides a homestead exemption from City
of Trion 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 conducted as81
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 Trion. It shall be84
the municipal election superintendent's duty to certify the result thereof to the Secretary of85
State. The provisions of this section shall be mandatory upon the municipal election86
superintendent and are not intended as directory. If the municipal election superintendent87
fails or refuses to comply with this section, any elector of the City of Trion independent88
school district may apply for a writ of mandamus to compel the municipal election89
superintendent to perform his or her duties under this section. If the court finds that the90
municipal election superintendent has not complied with this section, the court shall fashion91
appropriate relief requiring the municipal election superintendent to call and conduct such92
election on the date required by this section or on the next date authorized for special93
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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