Georgia General Assembly · Full text

HB 824: Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens

Enrolled version, the latest LegiScan holds · Last action May 14, 2025 · Passed

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House Bill 824 (AS PASSED HOUSE AND SENATE)

By: Representatives Wade of the 9th and Chastain of the 7th

A BILL TO BE ENTITLED

AN ACT

To close for new applications certain homestead exemptions for senior citizens from Dawson County ad valorem taxes for county purposes and homestead exemptions for senior citizens from Dawson County school district ad valorem taxes for educational purposes pursuant to an Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes and Dawson County School District ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who are 62 to 74 years of age and who have household incomes not exceeding $25,000.00 and to provide a homestead exemption from such taxes for the full value of such homestead for certain residents of that school district who are 75 years of age or older and who have household incomes not exceeding $25,000.00, approved June 3, 2003 (Ga. L. 2003, p. 4431); an Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes in the amount of $60,000.00 of the assessed value of the homestead for residents of that county who are disabled or who are 65 years of age or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3871), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695); an Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value of the homestead for residents of that school district who are disabled or who are 65 years of age or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3611); and an Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $120,000.00 of the assessed value of the homestead for residents of that school district who are 70 years of age or older, approved May 28, 2010 (Ga. L. 2010, p. 3608); to provide that any senior citizen who receives any of these exemptions may continue to receive such exemption or apply for another available homestead 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.

(a) On and after January 1, 2026, Dawson County shall no longer accept applications from senior citizens for new senior homestead exemptions pursuant to the following Acts:

(1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes and Dawson County School District ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who are 62 to 74 years of age and who have household incomes not exceeding $25,000.00; to provide a homestead exemption from such taxes for the full value of such homestead for certain residents of that school district who are 75 years of age or older and who have household incomes not exceeding $25,000.00, approved June 3, 2003 (Ga. L. 2003, p. 4431);

(2) An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes in the amount of $60,000.00 of the assessed value of the homestead for residents of that county who are disabled or who are 65 years of age or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3871), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695);

(3) An Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value of the homestead for residents of that school district who are disabled or who are 65 years of age or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3611); and

(4) An Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $120,000.00 of the assessed value of the homestead for residents of that school district who are 70 years of age or older, approved May 28, 2010 (Ga. L. 2010, p. 3608).

(b) Senior citizens to whom a homestead exemption was granted prior to January 1, 2026, pursuant to any Act included in subsection (a) of this section may continue to receive such exemption or apply for another available homestead exemption, including those available pursuant to the following Acts:

(1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588); and

(2) An Act to provide homestead exemptions from Dawson County school district ad valorem taxes for educational purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3592).

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 Dawson County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of Dawson County for approval or rejection. The election superintendent shall conduct that election no later than the Tuesday next following the first Monday in November, 2025, 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 Dawson County. The ballot shall have written or printed thereon the words:

"( ) YES Shall the Act be approved which provides that, beginning January 1, 2026, Dawson County will no longer accept applications for new senior ( ) NO homestead exemptions pursuant to the Acts listed below; provided, however, that senior citizens who have already been approved for any of these homestead exemptions may choose to continue to receive that homestead exemption or apply for another available senior homestead exemption?

This Act does not affect the availability of senior homestead exemptions pursuant to the following Acts:

(1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes for certain senior citizens, approved April 22, 2024, (Ga. L. 2024, p. 3588); or

(2) An Act to provide homestead exemptions from Dawson County school district ad valorem taxes for educational purposes for certain senior citizens, approved April 22, 2024, (Ga. L. 2024, p. 3592)." 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, 2026. 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 Dawson 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 Dawson County 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.

All laws and parts of laws in conflict with this Act are repealed.