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Senate Bill 335
By: Senator Moore of the 53rd
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Chattooga County school district ad valorem taxes
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for educational purposes in an amount equal to the amount by which the current year2
assessed value of a homestead exceeds the base year assessed value of such homestead; to3
provide for definitions; to specify the terms and conditions of the exemption and the4
procedures relating thereto; to provide for applicability; to provide for compliance with5
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6
mandatory execution of election, and judicial remedies regarding failure to comply; to7
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 Chattooga County school district,13
except for any ad valorem taxes to pay interest on and to retire county school district14
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 Chattooga County school district is granted an exemption on such22
person's homestead from Chattooga County school district ad valorem taxes for educational23
purposes in an amount equal to the amount by which the current year assessed value of such24
homestead exceeds the base year assessed value, including any final determination of value25
on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such26
homestead. This exemption shall not apply to taxes assessed on improvements to such27
homestead or additional land that is added to such homestead after January 1 of the base28
year. If any real property is removed from such homestead, the base year assessed value,29
including any final determination of value on appeal pursuant to Code Section 48-5-311 of30
the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall31
be recalculated accordingly. The value of that property in excess of such exempted amount32
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 tax commissioner35
of Chattooga County, giving such information relative to receiving such exemption as will36
enable the tax commissioner of Chattooga County to make a determination regarding the37
initial and continuing eligibility of such person for such exemption. The tax commissioner38
of Chattooga County shall provide application forms for this purpose.39
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of40
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year41
so long as the person granted the homestead exemption under subsection (b) of this section42
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occupies the residence as a homestead. After such person has filed the proper application as
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provided in subsection (c) of this section, it shall not be necessary to make application44
thereafter for any year, and such exemption shall continue to be allowed to such person. It45
shall be the duty of any such person granted the homestead exemption under subsection (b)46
of this section to notify the tax commissioner of Chattooga County in the event that such47
person for any reason becomes ineligible for such exemption. The surviving spouse of the48
person who has been granted the exemption provided for in subsection (b) of this section49
shall continue to receive the exemption provided under subsection (b) of this section, so long50
as that surviving spouse continues to occupy the home as a residence and homestead.51
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any52
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem53
taxes for municipal purposes, or independent school district ad valorem taxes for educational54
purposes. The homestead exemption granted by subsection (b) of this section shall be in55
addition to and not in lieu of any other homestead exemption applicable to Chattooga County56
school district ad valorem taxes for educational purposes.57
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years58
beginning on or after January 1, 2026.59
SECTION 2.60
In accordance with the requirements of Article VII, Section II of the Constitution of the State61
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority62
vote in both the Senate and the House of Representatives.63
SECTION 3.64
The election superintendent of Chattooga County shall call and conduct an election as65
provided in this section for the purpose of submitting this Act to the electors of the Chattooga66
County school district for approval or rejection. The election superintendent shall conduct67
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that election on the Tuesday following the first Monday in November of 2025 and shall issue
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the call and conduct that election as provided by general law. The election superintendent69
shall cause the date and purpose of the election to be published once a week for two weeks70
immediately preceding the date thereof in the official organ of Chattooga County. The ballot71
shall have written or printed thereon the words:72
"( ) YES73
74
( ) NO75
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77
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Shall the Act be approved which provides a homestead exemption from
Chattooga County 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 on80
such question are for approval of the Act, Section 1 of this Act shall become of full force and81
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted82
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall83
be automatically repealed on the 365th calendar day following the election date provided for84
in this section. The expense of such election shall be borne by Chattooga County. It shall85
be the election superintendent's duty to certify the result thereof to the Secretary of State. 86
The provisions of this section shall be mandatory upon the election superintendent and are87
not intended as directory. If the election superintendent fails or refuses to comply with this88
section, any elector of the Chattooga County school district may apply for a writ of89
mandamus to compel the election superintendent to perform his or her duties under this90
section. If the court finds that the election superintendent has not complied with this section,91
the court shall fashion appropriate relief requiring the 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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