| 5 | 4 | | A BILL TO BE ENTITLED |
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| 6 | 5 | | AN ACT |
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| 7 | 6 | | To provide a homestead exemption from City of Trion independent school district ad |
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| 8 | 7 | | 1 |
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| 9 | 8 | | valorem taxes for educational purposes in an amount equal to the amount by which the2 |
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| 10 | 9 | | current year assessed value of a homestead exceeds the base year assessed value of such3 |
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| 11 | 10 | | homestead; to provide for definitions; to specify the terms and conditions of the exemption4 |
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| 12 | 11 | | and the procedures relating thereto; to provide for applicability; to provide for compliance5 |
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| 13 | 12 | | with constitutional requirements; to provide for a referendum, effective dates, automatic6 |
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| 14 | 13 | | repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7 |
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| 15 | 14 | | to provide for related matters; to repeal conflicting laws; and for other purposes.8 |
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| 16 | 15 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 17 | 16 | | SECTION 1.10 |
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| 18 | 17 | | (a) As used in this Act, the term:11 |
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| 19 | 18 | | (1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12 |
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| 20 | 19 | | educational purposes levied by, for, or on behalf of the City of Trion independent school13 |
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| 21 | 20 | | district, except for any ad valorem taxes to pay interest on and to retire independent14 |
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| 22 | 21 | | school district bonded indebtedness.15 |
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| 23 | 22 | | S. B. 334 |
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| 24 | 23 | | - 1 - 25 LC 61 0208 |
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| 25 | 24 | | (2) "Base year" means the taxable year immediately preceding the taxable year in which |
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| 26 | 25 | | 16 |
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| 27 | 26 | | the exemption under subsection (b) of this section is first granted to the most recent17 |
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| 28 | 27 | | owner of such homestead.18 |
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| 29 | 28 | | (3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19 |
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| 30 | 29 | | the O.C.G.A., as amended, with the additional qualification that it shall include not more20 |
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| 31 | 30 | | than five contiguous acres of homestead property.21 |
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| 32 | 31 | | (b) Each resident of the City of Trion independent school district is granted an exemption22 |
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| 33 | 32 | | on such person's homestead from City of Trion independent school district ad valorem taxes23 |
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| 34 | 33 | | for educational purposes in an amount equal to the amount by which the current year24 |
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| 35 | 34 | | assessed value of such homestead exceeds the base year assessed value, including any final25 |
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| 36 | 35 | | determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as26 |
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| 37 | 36 | | amended, of such homestead. This exemption shall not apply to taxes assessed on27 |
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| 38 | 37 | | improvements to such homestead or additional land that is added to such homestead after28 |
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| 39 | 38 | | January 1 of the base year. If any real property is removed from such homestead, the base29 |
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| 40 | 39 | | year assessed value, including any final determination of value on appeal pursuant to Code30 |
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| 41 | 40 | | Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to reflect such removal, and31 |
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| 42 | 41 | | the exemption shall be recalculated accordingly. The value of that property in excess of such32 |
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| 43 | 42 | | exempted amount shall remain subject to taxation.33 |
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| 44 | 43 | | (c) A person shall not receive the homestead exemption granted by subsection (b) of this34 |
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| 45 | 44 | | section unless such person or person's agent files an application with the governing authority35 |
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| 46 | 45 | | of the City of Trion, or the designee thereof, providing such information relative to receiving36 |
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| 47 | 46 | | such exemption as will enable the governing authority of the City of Trion, or the designee37 |
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| 48 | 47 | | thereof, to make a determination regarding the initial and continuing eligibility of such38 |
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| 49 | 48 | | person for such exemption. The governing authority of the City of Trion, or the designee39 |
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| 50 | 49 | | thereof, shall provide application forms for this purpose.40 |
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| 51 | 50 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of41 |
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| 52 | 51 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year42 |
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| 53 | 52 | | S. B. 334 |
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| 54 | 53 | | - 2 - 25 LC 61 0208 |
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| 55 | 54 | | so long as the person granted the homestead exemption under subsection (b) of this section |
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| 56 | 55 | | 43 |
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| 57 | 56 | | occupies the residence as a homestead. After such person has filed the proper application as44 |
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| 58 | 57 | | provided in subsection (c) of this section, it shall not be necessary to make application45 |
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| 59 | 58 | | thereafter for any year, and such exemption shall continue to be allowed to such person. It46 |
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| 60 | 59 | | shall be the duty of any such person granted the homestead exemption under subsection (b)47 |
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| 61 | 60 | | of this section to notify the governing authority of the City of Trion, or the designee thereof,48 |
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| 62 | 61 | | in the event that such person for any reason becomes ineligible for such exemption.49 |
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| 63 | 62 | | (e) The exemption granted by subsection (b) of this section shall not apply to or affect any50 |
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| 64 | 63 | | state ad valorem taxes, county ad valorem taxes for county purposes, county school district51 |
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| 65 | 64 | | ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal52 |
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| 66 | 65 | | purposes. The homestead exemption granted by subsection (b) of this section shall be in53 |
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| 67 | 66 | | addition to and not in lieu of any other homestead exemption applicable to City of Trion54 |
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| 68 | 67 | | independent school district ad valorem taxes for educational purposes.55 |
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| 69 | 68 | | (f) The exemption granted by subsection (b) of this section shall apply to all taxable years56 |
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| 70 | 69 | | beginning on or after January 1, 2026.57 |
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| 71 | 70 | | SECTION 2.58 |
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| 72 | 71 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State59 |
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| 73 | 72 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority60 |
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| 74 | 73 | | vote in both the Senate and the House of Representatives.61 |
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| 75 | 74 | | SECTION 3.62 |
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| 76 | 75 | | The municipal election superintendent of the City of Trion shall call and conduct an election63 |
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| 77 | 76 | | as provided in this section for the purpose of submitting this Act to the electors of the City64 |
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| 78 | 77 | | of Trion independent school district for approval or rejection. The municipal election65 |
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| 79 | 78 | | superintendent shall conduct that election on the Tuesday following the first Monday in66 |
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| 80 | 79 | | November of 2025 and shall issue the call and conduct that election as provided by general67 |
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| 81 | 80 | | S. B. 334 |
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| 82 | 81 | | - 3 - 25 LC 61 0208 |
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| 83 | 82 | | law. The municipal election superintendent shall cause the date and purpose of the election |
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| 84 | 83 | | 68 |
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| 85 | 84 | | to be published once a week for two weeks immediately preceding the date thereof in the69 |
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| 86 | 85 | | official organ of Chattooga County. The ballot shall have written or printed thereon the70 |
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| 87 | 86 | | words:71 |
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| 88 | 87 | | "( ) YES72 |
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| 89 | 88 | | 73 |
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| 90 | 89 | | ( ) NO74 |
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| 91 | 90 | | 75 |
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| 92 | 91 | | 76 |
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| 93 | 92 | | 77 |
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| 94 | 93 | | Shall the Act be approved which provides a homestead exemption from City |
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| 95 | 94 | | of Trion independent school district ad valorem taxes for educational |
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| 96 | 95 | | purposes in an amount equal to the amount by which the current year |
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| 97 | 96 | | assessed value of a homestead exceeds the base year assessed value, |
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| 98 | 97 | | including any final determination of value on appeal pursuant to Code |
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| 99 | 98 | | Section 48-5-311 of the O.C.G.A., as amended, of such homestead?" |
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| 100 | 99 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 101 | 100 | | 78 |
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| 102 | 101 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on79 |
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| 103 | 102 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and80 |
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| 104 | 103 | | effect on January 1, 2026. If the Act is not so approved or if the election is not conducted as81 |
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| 105 | 104 | | provided in this section, Section 1 of this Act shall not become effective, and this Act shall82 |
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| 106 | 105 | | be automatically repealed on the 365th calendar day following the election date provided for83 |
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| 107 | 106 | | in this section. The expense of such election shall be borne by the City of Trion. It shall be84 |
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| 108 | 107 | | the municipal election superintendent's duty to certify the result thereof to the Secretary of85 |
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| 109 | 108 | | State. The provisions of this section shall be mandatory upon the municipal election86 |
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| 110 | 109 | | superintendent and are not intended as directory. If the municipal election superintendent87 |
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| 111 | 110 | | fails or refuses to comply with this section, any elector of the City of Trion independent88 |
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| 112 | 111 | | school district may apply for a writ of mandamus to compel the municipal election89 |
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| 113 | 112 | | superintendent to perform his or her duties under this section. If the court finds that the90 |
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| 114 | 113 | | municipal election superintendent has not complied with this section, the court shall fashion91 |
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| 115 | 114 | | appropriate relief requiring the municipal election superintendent to call and conduct such92 |
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| 116 | 115 | | election on the date required by this section or on the next date authorized for special93 |
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| 117 | 116 | | elections provided for in Code Section 21-2-540 of the O.C.G.A.94 |
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| 118 | 117 | | S. B. 334 |
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| 119 | 118 | | - 4 - 25 LC 61 0208 |
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| 120 | 119 | | SECTION 4. |
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| 121 | 120 | | 95 |
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| 122 | 121 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon96 |
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| 123 | 122 | | its approval by the Governor or upon its becoming law without such approval.97 |
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| 124 | 123 | | SECTION 5.98 |
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| 125 | 124 | | All laws and parts of laws in conflict with this Act are repealed.99 |
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| 126 | 125 | | S. B. 334 |
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| 127 | 126 | | - 5 - |
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