House Bill 1551 (AS PASSED HOUSE AND SENATE)
By: Representative Jasperse of the 11th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from all Pickens County School District
ad valorem taxes for educational purposes for the full value of the homestead of certain
residents of that school district, approved April 21, 1997 (Ga. L. 1997, p. 4283), so as to
increase the income cap on such exemption; to provide for compliance with constitutional
requirements; to provide for a referendum, effective dates, automatic repeal, mandatory
execution of election, and judicial remedies regarding failure to comply; to provide for
related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
An Act providing a homestead exemption from all Pickens County School District ad
valorem taxes for educational purposes for the full value of the homestead of certain
residents of that school district, approved April 21, 1997 (Ga. L. 1997, p. 4283), is amended
in Section 2 by revising subsection (a) as follows:
"(a) Each resident of the Pickens County School District who is a senior citizen or who is
disabled is granted an exemption on that person's homestead from all Pickens County
School District ad valorem taxes for educational purposes for the full value of that
homestead if that person's income, together with the income of all members of the family
residing within the homestead, does not exceed $40,000.00 for the immediately preceding
taxable year."
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The election superintendent of Pickens County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the Pickens County
school district for approval or rejection. The election superintendent shall conduct that
election on the Tuesday following the first Monday in November of 2026 and shall issue the
call and conduct that election as provided by general law. The election superintendent shall
cause the date and purpose of the election to be published once a week for two weeks
immediately preceding the date thereof in the official organ of Pickens County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which increases the income cap on the current
full homestead exemption that certain senior citizens and disabled persons
( ) NO receive from Pickens County School District ad valorem taxes for education
purposes from $25,000.00 to $40,000.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by Pickens County. It shall be
the election superintendent's duty to certify the result thereof to the Secretary of State. The
provisions of this section shall be mandatory upon the election superintendent and are not
intended as directory. If the election superintendent fails or refuses to comply with this
section, any elector of the Pickens County school district may apply for a writ of mandamus
to compel the election superintendent to perform his or her duties under this section. If the
court finds that the election superintendent has not complied with this section, the court shall
fashion appropriate relief requiring the election superintendent to call and conduct such
election on the date required by this section or on the next date authorized for special
elections provided for in Code Section 21-2-540 of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.