Georgia General Assembly · Full text

HB 595: Early County; homestead exemption from school district ad valorem tax; remove sunset date

Enrolled version, the latest LegiScan holds · Last action May 13, 2025 · Passed

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House Bill 595 (AS PASSED HOUSE AND SENATE)

By: Representative Greene of the 154th

A BILL TO BE ENTITLED

AN ACT

To amend an Act providing a homestead exemption from Early County school district ad valorem taxes for educational purposes in the amount of $150,000.00 of the assessed value of the homestead for five years for residents of that school district who are 70 years of age or older, approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act approved May 3, 2023 (Ga. L. 2023, p. 4464), so as to remove the sunset date currently on the exemption; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; 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 Early County school district ad valorem taxes for educational purposes in the amount of $150,000.00 of the assessed value of the homestead for five years for residents of that school district who are 70 years of age or older, approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act approved May 3, 2023 (Ga. L. 2023, p. 4464), is amended by revising subsection (f) of Section 1 as follows:

"(f) The exemptions granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2022."

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 Early County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the Early County School District for approval or rejection. The election superintendent shall conduct that election on the date of the general primary in 2026 and shall issue the call and conduct such 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 Early County. The ballot shall have written or printed thereon the words:

"( ) YES Shall the Act be approved that removes the December 1, 2028, sunset date ( ) NO that currently exists on the homestead exemption that residents of the Early County school district who are at least 70 years old may claim?" 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 Early 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 Early 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.