Catoosa County; school district ad valorem tax; provide homestead exemption

Removed the House Committee substitute header and introductory text that was part of the original committee version.

Added detailed referendum procedures requiring a majority vote for approval, with the law taking effect on January 1, 2027 if approved.

Added mandatory enforcement provisions requiring the election superintendent to conduct the election, with writ of mandamus available for non-compliance.

Added automatic repeal provisions if the referendum fails or is not conducted, with repeal occurring on the first day of July following the election.

Added provision stating that Catoosa County bears the expense of conducting the referendum election.

The effective date for the tax exemption changed from January 1, 2026 to January 1, 2027, delaying when seniors can benefit from the exemption.

The mandatory referendum election date changed from November 2025 to the 2026 general primary, pushing the public vote on the measure by approximately one year.

Added committee substitute designation (H.B. 30 (SUB)) indicating this is a revised version introduced by the House Committee on Intragovernmental Coordination.