HB595: HB595 Early County; homestead exemption from school district ad valorem tax; remove sunset date

25 LC 47 3277/AP 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 Coun ty school district ad1 valorem taxes for educational purposes in the amount of $150,000.00 of the assessed value2 of the homestead for five years for residents of that school district who are 70 years of age3 or older, approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act4 approved May 3, 2023 (Ga. L. 2023, p. 4464), so as to remove the sunset date currently on5 the exemption; to provide for a referendum, effective dates, au tomatic repeal, mandatory6 execution of election, and judicial remedies regarding failure to comply; to repeal conflicting7 laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 An Act providing a homestead exemption from Early County school district ad valorem taxes11 for educational purposes in the amount of $150,000.00 of the as sessed value of the12 homestead for five years for residents of that school district who are 70 years of age or older,13 approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act approved14 May 3, 2023 (Ga. L. 2023, p. 4464), is amended by revising subs ection (f) of Section 1 as15 follows:16 H. B. 595 - 1 - 25 LC 47 3277/AP "(f) The exemptions granted by subsection (b) of this section s hall apply to all taxable17 years beginning on or after January 1, 2022."18 SECTION 2.19 In accordance with the requirements of Article VII, Section II of the Constitution of the State20 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority21 vote in both the Senate and the House of Representatives.22 SECTION 3.23 The election superintendent of Early County shall call and conduct an election as provided24 in this section for the purpose of submitting this Act to the e lectors of the Early County25 School District for approval or rejection. The election superi ntendent shall conduct that26 election on the date of the general primary in 2026 and shall issue the call and conduct such27 election as provided by general law. The election superintende nt shall cause the date and28 purpose of the election to be published once a week for two weeks immediately preceding29 the date thereof in the official organ of Early County. The ballot shall have written or printed30 thereon the words:31 "( ) YES32 ( ) NO33 34 Shall the Act be approved that removes the December 1, 2028, sunset date 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 desiring35 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on36 such question are for approval of the Act, Section 1 of this Act shall become of full force and37 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted38 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall39 be automatically repealed on the 365th calendar day following the election date provided for40 in this section. The expense of such election shall be borne by Early County. It shall be the41 H. B. 595 - 2 - 25 LC 47 3277/AP election superintendent's duty to certify the result thereof to the Secretary of State. The42 provisions of this section shall be mandatory upon the election superintendent and are not43 intended as directory. If the election superintendent fails or refuses to comply with this44 section, any elector of the Early County school district may ap ply for a writ of mandamus45 to compel the election superintendent to perform his or her duties under this section. If the46 court finds that the election superintendent has not complied with this section, the court shall47 fashion appropriate relief requiring the election superintenden t to call and conduct such48 election on the date required by this section or on the next da te authorized for special49 elections provided for in Code Section 21-2-540 of the O.C.G.A.50 SECTION 4.51 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon52 its approval by the Governor or upon its becoming law without such approval.53 SECTION 5.54 All laws and parts of laws in conflict with this Act are repealed.55 H. B. 595 - 3 -