HB30: HB30 Catoosa County; school district ad valorem tax; provide homestead exemption

25 LC 47 3264S/AP House Bill 30 (AS PASSED HOUSE AND SENATE) By: Representative Horner of the 3rd A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Catoosa County school dis trict ad valorem taxes1 for educational purposes in the amount of $100,000.00 of the as sessed value of the2 homestead for residents of that school district who are 67 years of age or older; to provide3 for definitions; to specify the terms and conditions of the exe mption and the procedures4 relating thereto; to provide for applicability; to provide for compliance with constitutional5 requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory6 execution of election, and judicial remedies regarding failure to comply; to provide for7 related matters; to repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 (a) As used in this Act, the term:11 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12 educational purposes levied by, for, or on behalf of the Catoosa County school district,13 including, but not limited to, any ad valorem taxes to pay interest on and to retire county14 school district bonded indebtedness.15 H. B. 30 - 1 - 25 LC 47 3264S/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended.17 (3) "Senior citizen" means a person who is 67 years of age or older on or before18 January 1 of the year in which application for the exemption under subsection (b) of this19 section is made.20 (b) Each resident of the Catoosa County school district who is a senior citizen is granted an21 exemption on such person's homestead from Catoosa County school district ad valorem taxes22 for educational purposes in the amount of $100,000.00 of the as sessed value of such23 homestead. The value of that property in excess of such exempt ed amount shall remain24 subject to taxation.25 (c) A person shall not receive the homestead exemption granted by subsection (b) of this26 section unless such person or person's agent files an application with the tax commissioner27 of Catoosa County, giving such p erson's age a nd such additional information relative to28 receiving such exemption as will enable the tax commissioner of Catoosa County to make29 a determination regarding the initial and continuing eligibilit y of such person for such30 exemption. The tax commissioner of Catoosa County shall provide application forms for this31 purpose.32 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of33 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year34 so long as the person granted the homestead exemption under subsection (b) of this section35 occupies the residence as a homestead. After such person has filed the proper application as36 provided in subsection (c) of this section, it shall not be nec essary to make application37 thereafter for any year, and such exemption shall continue to be allowed to such person. It38 shall be the duty of any such person granted the homestead exemption under subsection (b)39 of this section to notify the tax commissioner of Catoosa County in the event that such person40 for any reason becomes ineligible for such exemption.41 H. B. 30 - 2 - 25 LC 47 3264S/AP (e) The exemption granted by subsection (b) of this section shall not apply to or affect any42 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem43 taxes for municipal purposes, or independent school district ad valorem taxes for educational44 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu45 of and not in addition to any other homestead exemption applica ble to Catoosa County46 school district ad valorem taxes for educational purposes.47 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years48 beginning on or after January 1, 2027.49 SECTION 2.50 In accordance with the requirements of Article VII, Section II of the Constitution of the State51 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority52 vote in both the Senate and the House of Representatives.53 SECTION 3.54 The election superintendent of Catoosa County shall call and conduct an election as provided55 in this section for the purpose of submitting this Act to the e lectors of the Catoosa County56 school district for approval or rejection. The election superi ntendent shall conduct that57 election on the date of the 2026 general primary and shall issu e the call and conduct that58 election as provided by general law. The election superintende nt shall cause the date and59 purpose of the election to be published once a week for two weeks immediately preceding60 the date thereof in the official organ of Catoosa County. The ballot shall have written or61 printed thereon the words:62 H. B. 30 - 3 - 25 LC 47 3264S/AP "( ) YES63 64 ( ) NO65 66 Shall the Act be approved which provides a homestead exemption from Catoosa County school district ad valorem taxes for educational purposes in the amount of $100,000.00 of the assessed value of the homes tead for residents of that school district who are 67 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring67 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on68 such question are for approval of the Act, Section 1 of this Act shall become of full force and69 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted70 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall71 be automatically repealed on the first day of July immediately following that election date. 72 The expense of such election shall be borne by Catoosa County. It shall be the election73 superintendent's duty to certify the result thereof to the Secretary of State. The provisions74 of this section shall be mandatory upon the election superintendent and are not intended as75 directory. If the election superintendent fails or refuses to comply with this section, any76 elector of the Catoosa County school district may apply for a writ of mandamus to compel77 the election superintendent to perform his or her duties under this section. If the court finds78 that the election superintendent has not complied with this sec tion, the court shall fashion79 appropriate relief requiring the election superintendent to call and conduct such election on80 the date required by this section or on the next date authorized for special elections provided81 for in Code Section 21-2-540 of the O.C.G.A.82 SECTION 4.83 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon84 its approval by the Governor or upon its becoming law without such approval.85 SECTION 5.86 H. B. 30 - 4 - 25 LC 47 3264S/AP All laws and parts of laws in conflict with this Act are repealed.87 H. B. 30 - 5 -