Georgia 2025-2026 Regular Session

Georgia Senate Bill SB335 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		25 LC 62 0165
2	2		Senate Bill 335
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 Chattooga County school district ad valorem taxes
8	7		1
9	8		for educational purposes in an amount equal to the amount by which the current year2
10	9		assessed value of a homestead exceeds the base year assessed value of such homestead; to3
11	10		provide for definitions; to specify the terms and conditions of the exemption and the4
12	11		procedures relating thereto; to provide for applicability; to provide for compliance with5
13	12		constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6
14	13		mandatory execution of election, and judicial remedies regarding failure to comply; to7
15	14		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 Chattooga County school district,13
21	20		except for any ad valorem taxes to pay interest on and to retire county school district14
22	21		bonded indebtedness.15
23	22		S. B. 335
24	23		- 1 - 25 LC 62 0165
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 Chattooga County school district is granted an exemption on such22
33	32		person's homestead from Chattooga County school district ad valorem taxes for educational23
34	33		purposes in an amount equal to the amount by which the current year assessed value of such24
35	34		homestead exceeds the base year assessed value, including any final determination of value25
36	35		on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such26
37	36		homestead. This exemption shall not apply to taxes assessed on improvements to such27
38	37		homestead or additional land that is added to such homestead after January 1 of the base28
39	38		year. If any real property is removed from such homestead, the base year assessed value,29
40	39		including any final determination of value on appeal pursuant to Code Section 48-5-311 of30
41	40		the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall31
42	41		be recalculated accordingly. The value of that property in excess of such exempted amount32
43	42		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 tax commissioner35
46	45		of Chattooga County, giving such information relative to receiving such exemption as will36
47	46		enable the tax commissioner of Chattooga County to make a determination regarding the37
48	47		initial and continuing eligibility of such person for such exemption. The tax commissioner38
49	48		of Chattooga County shall provide application forms for this purpose.39
50	49		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of40
51	50		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year41
52	51		so long as the person granted the homestead exemption under subsection (b) of this section42
53	52		S. B. 335
54	53		- 2 - 25 LC 62 0165
55	54		occupies the residence as a homestead. After such person has filed the proper application as
56	55		43
57	56		provided in subsection (c) of this section, it shall not be necessary to make application44
58	57		thereafter for any year, and such exemption shall continue to be allowed to such person. It45
59	58		shall be the duty of any such person granted the homestead exemption under subsection (b)46
60	59		of this section to notify the tax commissioner of Chattooga County in the event that such47
61	60		person for any reason becomes ineligible for such exemption. The surviving spouse of the48
62	61		person who has been granted the exemption provided for in subsection (b) of this section49
63	62		shall continue to receive the exemption provided under subsection (b) of this section, so long50
64	63		as that surviving spouse continues to occupy the home as a residence and homestead.51
65	64		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any52
66	65		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem53
67	66		taxes for municipal purposes, or independent school district ad valorem taxes for educational54
68	67		purposes. The homestead exemption granted by subsection (b) of this section shall be in55
69	68		addition to and not in lieu of any other homestead exemption applicable to Chattooga County56
70	69		school district ad valorem taxes for educational purposes.57
71	70		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years58
72	71		beginning on or after January 1, 2026.59
73	72		SECTION 2.60
74	73		In accordance with the requirements of Article VII, Section II of the Constitution of the State61
75	74		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority62
76	75		vote in both the Senate and the House of Representatives.63
77	76		SECTION 3.64
78	77		The election superintendent of Chattooga County shall call and conduct an election as65
79	78		provided in this section for the purpose of submitting this Act to the electors of the Chattooga66
80	79		County school district for approval or rejection. The election superintendent shall conduct67
81	80		S. B. 335
82	81		- 3 - 25 LC 62 0165
83	82		that election on the Tuesday following the first Monday in November of 2025 and shall issue
84	83		68
85	84		the call and conduct that election as provided by general law. The election superintendent69
86	85		shall cause the date and purpose of the election to be published once a week for two weeks70
87	86		immediately preceding the date thereof in the official organ of Chattooga County. The ballot71
88	87		shall have written or printed thereon the words:72
89	88		"( ) YES73
90	89		74
91	90		( ) NO75
92	91		76
93	92		77
94	93		78
95	94		Shall the Act be approved which provides a homestead exemption from
96	95		Chattooga County school district ad valorem taxes for educational purposes
97	96		in an amount equal to the amount by which the current year assessed value
98	97		of a homestead exceeds the base year assessed value, including any final
99	98		determination of value on appeal pursuant to Code Section 48-5-311 of the
100	99		O.C.G.A., as amended, of such homestead?"
101	100		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
102	101		79
103	102		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on80
104	103		such question are for approval of the Act, Section 1 of this Act shall become of full force and81
105	104		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted82
106	105		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall83
107	106		be automatically repealed on the 365th calendar day following the election date provided for84
108	107		in this section. The expense of such election shall be borne by Chattooga County. It shall85
109	108		be the election superintendent's duty to certify the result thereof to the Secretary of State. 86
110	109		The provisions of this section shall be mandatory upon the election superintendent and are87
111	110		not intended as directory. If the election superintendent fails or refuses to comply with this88
112	111		section, any elector of the Chattooga County school district may apply for a writ of89
113	112		mandamus to compel the election superintendent to perform his or her duties under this90
114	113		section. If the court finds that the election superintendent has not complied with this section,91
115	114		the court shall fashion appropriate relief requiring the 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. 335
119	118		- 4 - 25 LC 62 0165
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. 335
127	126		- 5 -