Georgia 2025-2026 Regular Session

Georgia Senate Bill SB336 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		25 LC 62 0164
2	2		Senate Bill 336
3	3		By: Senator Moore of the 53rd
4		-	AS PASSED
	4	+	AS PASSED SENATE
5	5		A BILL TO BE ENTITLED
6	6		AN ACT
7	7		To provide a homestead exemption from Dade County school district ad valorem taxes for
8	8		1
9	9		educational purposes in an amount equal to the amount by which the current year assessed2
10	10		value of a homestead exceeds the base year assessed value of such homestead; to provide for3
11	11		definitions; to specify the terms and conditions of the exemption and the procedures relating4
12	12		thereto; to provide for applicability; to provide for compliance with constitutional5
13	13		requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6
14	14		execution of election, and judicial remedies regarding failure to comply; to provide for7
15	15		related matters; to repeal conflicting laws; and for other purposes.8
16	16		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
17	17		SECTION 1.10
18	18		(a) As used in this Act, the term:11
19	19		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
20	20		educational purposes levied by, for, or on behalf of the Dade County school district,13
21	21		except for any ad valorem taxes to pay interest on and to retire county school district14
22	22		bonded indebtedness.15
23	23		S. B. 336
24	24		- 1 - 25 LC 62 0164
25	25		(2) "Base year" means the taxable year immediately preceding the taxable year in which
26	26		16
27	27		the exemption under subsection (b) of this section is first granted to the most recent17
28	28		owner of such homestead.18
29	29		(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19
30	30		the O.C.G.A., as amended, with the additional qualification that it shall include not more20
31	31		than five contiguous acres of homestead property.21
32	32		(b) Each resident of the Dade County school district is granted an exemption on such22
33	33		person's homestead from Dade County school district ad valorem taxes for educational23
34	34		purposes in an amount equal to the amount by which the current year assessed value of such24
35	35		homestead exceeds the base year assessed value, including any final determination of value25
36	36		on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such26
37	37		homestead. This exemption shall not apply to taxes assessed on improvements to such27
38	38		homestead or additional land that is added to such homestead after January 1 of the base28
39	39		year. If any real property is removed from such homestead, the base year assessed value,29
40	40		including any final determination of value on appeal pursuant to Code Section 48-5-311 of30
41	41		the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall31
42	42		be recalculated accordingly. The value of that property in excess of such exempted amount32
43	43		shall remain subject to taxation.33
44	44		(c) A person shall not receive the homestead exemption granted by subsection (b) of this34
45	45		section unless such person or person's agent files an application with the tax commissioner35
46	46		of Dade County, giving such information relative to receiving such exemption as will enable36
47	47		the tax commissioner of Dade County to make a determination regarding the initial and37
48	48		continuing eligibility of such person for such exemption. The tax commissioner of Dade38
49	49		County shall provide application forms for this purpose.39
50	50		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of40
51	51		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year41
52	52		so long as the person granted the homestead exemption under subsection (b) of this section42
53	53		occupies the residence as a homestead. After such person has filed the proper application as43
54	54		S. B. 336
55	55		- 2 - 25 LC 62 0164
56	56		provided in subsection (c) of this section, it shall not be necessary to make application
57	57		44
58	58		thereafter for any year, and such exemption shall continue to be allowed to such person. It45
59	59		shall be the duty of any such person granted the homestead exemption under subsection (b)46
60	60		of this section to notify the tax commissioner of Dade County in the event that such person47
61	61		for any reason becomes ineligible for such exemption. The surviving spouse of the person48
62	62		who has been granted the exemption provided for in subsection (b) of this section shall49
63	63		continue to receive the exemption provided under subsection (b) of this section, so long as50
64	64		that surviving spouse continues to occupy the home as a residence and homestead.51
65	65		(e) The exemption granted by subsection (b) of this section shall not apply to or affect any52
66	66		state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem53
67	67		taxes for municipal purposes, or independent school district ad valorem taxes for educational54
68	68		purposes. The homestead exemption granted by subsection (b) of this section shall be in55
69	69		addition to and not in lieu of any other homestead exemption applicable to Dade County56
70	70		school district ad valorem taxes for educational purposes.57
71	71		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years58
72	72		beginning on or after January 1, 2026.59
73	73		SECTION 2.60
74	74		In accordance with the requirements of Article VII, Section II of the Constitution of the State61
75	75		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority62
76	76		vote in both the Senate and the House of Representatives.63
77	77		SECTION 3.64
78	78		The election superintendent of Dade County shall call and conduct an election as provided65
79	79		in this section for the purpose of submitting this Act to the electors of the Dade County66
80	80		school district for approval or rejection. The election superintendent shall conduct that67
81	81		election on the Tuesday following the first Monday in November of 2025 and shall issue the68
82	82		call and conduct that election as provided by general law. The election superintendent shall69
83	83		S. B. 336
84	84		- 3 - 25 LC 62 0164
85	85		cause the date and purpose of the election to be published once a week for two weeks
86	86		70
87	87		immediately preceding the date thereof in the official organ of Dade County. The ballot shall71
88	88		have written or printed thereon the words:72
89	89		"( ) YES73
90	90		74
91	91		( ) NO75
92	92		76
93	93		77
94	94		78
95	95		Shall the Act be approved which provides a homestead exemption from
96	96		Dade County school district ad valorem taxes for educational purposes in
97	97		an amount equal to the amount by which the current year assessed value of
98	98		a homestead exceeds the base year assessed value, including any final
99	99		determination of value on appeal pursuant to Code Section 48-5-311 of the
100	100		O.C.G.A., as amended, of such homestead?"
101	101		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
102	102		79
103	103		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on80
104	104		such question are for approval of the Act, Section 1 of this Act shall become of full force and81
105	105		effect on January 1, 2026. If the Act is not so approved or if the election is not conducted82
106	106		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall83
107	107		be automatically repealed on the 365th calendar day following the election date provided for84
108	108		in this section. The expense of such election shall be borne by Dade County. It shall be the85
109	109		election superintendent's duty to certify the result thereof to the Secretary of State. The86
110	110		provisions of this section shall be mandatory upon the election superintendent and are not87
111	111		intended as directory. If the election superintendent fails or refuses to comply with this88
112	112		section, any elector of the Dade County school district may apply for a writ of mandamus to89
113	113		compel the election superintendent to perform his or her duties under this section. If the90
114	114		court finds that the election superintendent has not complied with this section, the court shall91
115	115		fashion appropriate relief requiring the election superintendent to call and conduct such92
116	116		election on the date required by this section or on the next date authorized for special93
117	117		elections provided for in Code Section 21-2-540 of the O.C.G.A.94
118	118		S. B. 336
119	119		- 4 - 25 LC 62 0164
120	120		SECTION 4.
121	121		95
122	122		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon96
123	123		its approval by the Governor or upon its becoming law without such approval.97
124	124		SECTION 5.98
125	125		All laws and parts of laws in conflict with this Act are repealed.99
126	126		S. B. 336
127	127		- 5 -