HB698: HB698 Walker County; ad valorem tax for educational purposes; provide homestead exemption

25 LC 61 0137/AP House Bill 698 (AS PASSED HOUSE AND SENATE) By: Representatives Tarvin of the 2nd and Cameron of the 1st A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Walker County school district ad valorem taxes for1 educational purposes in the amount of $50,000.00 of the assessed value of the homestead for2 residents of such school district who are 70 years of age or ol der; to provide a homestead3 exemption from Walker County school district ad valorem taxes for educational purposes in4 the amount of the full assessed value of the homestead for residents of such school district5 who have lived in such district for five years or more and who are 75 years of age or older;6 to provide for definitions; to specify the terms and conditions of the exemption and the7 procedures relating thereto; t o provide for applicability; to p rovide for compliance with8 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,9 mandatory execution of election, and judicial remedies regardin g failure to comply; to10 provide for related matters; to repeal conflicting laws; and for other purposes.11 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12 SECTION 1.13 (a) As used in this Act, the term:14 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for15 educational purposes levied by, for, or on behalf of the Walker County school district,16 H. B. 698 - 1 - 25 LC 61 0137/AP including, but not limited to, any ad valorem taxes to pay interest on and to retire county17 school district bonded indebtedness.18 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19 the O.C.G.A., as amended, with the additional qualification that it shall include not more20 than five contiguous acres of homestead property.21 (b)(1) Each resident of the Walker County school district who is at least 70 years of age22 but less than 75 years of age on or before January 1 of the year in which the application23 for exemption under this Act is made or any year subsequent to the making of such24 application is granted an exemption on such person's homestead from Walker County25 school district ad valorem taxes for educational purposes in the amount of $50,000.00 of26 the assessed value of such homestead. The value of that proper ty in excess of such27 exempted amount shall remain subject to taxation. The unremarried surviving spouse of28 the person who has been granted the exemption provided for in t his paragraph shall29 continue to receive the exemption provided under this Act, provided that the unremarried30 surviving spouse is 67 years of age or older and continues to o ccupy the home as a31 residence and homestead.32 (2) Each resident of the Walker County school district who has lived in such district for33 five years or more and who is 75 years of age or older on or before January 1 of the year34 in which the application for exemption under this Act is made or any year subsequent to35 the making of such application is granted an exemption on such person's homestead from36 Walker County school district ad valorem taxes for educational purposes in the amount37 of the full assessed value of that homestead. The unremarried surviving spouse of the38 person who has been granted the exemption provided for in this paragraph shall continue39 to receive the exemption provided under this Act, provided that the unremarried surviving40 spouse is 70 years of age or older and continues to occupy the home as a residence and41 homestead.42 H. B. 698 - 2 - 25 LC 61 0137/AP (c) A person shall not receive the homestead exemptions granted by subsection (b) of this43 section unless such person or person's agent files an application with the tax commissioner44 of Walker County, giving such person's age and such additional information relative to45 receiving such exemption as will enable the tax commissioner of Walker County to make a46 determination regarding the initial and continuing eligibility of such person for such47 exemption. The tax commissioner of Walker County shall provide application forms for this48 purpose.49 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of50 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year51 so long as the person granted the homestead exemption under subsection (b) of this section52 occupies the residence as a homestead. After such person has filed the proper application as53 provided in subsection (c) of this section, it shall not be nec essary to make application54 thereafter for any year, and such exemption shall continue to be allowed to such person. It55 shall be the duty of any such person granted the homestead exemption under subsection (b)56 of this section to notify the tax commissioner of Walker County in the event that such person57 for any reason becomes ineligible for such exemption.58 (e) The exemptions granted by subsection (b) of this section shall not apply to or affect any59 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem60 taxes for municipal purposes, or independent school district ad valorem taxes for educational61 purposes. The homestead exemptions granted by subsection (b) o f this section shall be in62 lieu of and not in addition to any other homestead exemption applicable to Walker County63 school district ad valorem taxes for educational purposes.64 (f) The exemptions granted by subsection (b) of this section shall apply to all taxable years65 beginning on or after January 1, 2027.66 H. B. 698 - 3 - 25 LC 61 0137/AP SECTION 2.67 In accordance with the requirements of Article VII, Section II of the Constitution of the State68 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority69 vote in both the Senate and the House of Representatives.70 SECTION 3.71 The election superintendent of Walker County shall call and conduct an election as provided72 in this section for the purpose of submitting this Act to the e lectors of the Walker County73 school district for approval or rejection. The election superi ntendent shall conduct that74 election on the Tuesday after the first Monday in November, 2026, and shall issue the call75 and conduct that election as provided by general law. The elec tion superintendent shall76 cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s77 immediately preceding the date thereof in the official organ of Walker County. The ballot78 shall have written or printed thereon the words:79 "( ) YES80 81 ( ) NO82 83 84 85 86 87 Shall the Act be approved which provides a homestead exemption from Walker County school district ad valorem taxes for educational purposes in the amount of $50,000.00 of the assessed value of the homestead f o r residents of such school district who are 70 years of age or older and which provides a homestead exemption from Walker County school distri ct ad valorem taxes for educational purposes in the amount of the ful l assessed value of the homestead for residents of such school district who have lived in such district for five years or more and who are 75 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring88 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on89 such question are for approval of the Act, Section 1 of this Act shall become of full force and90 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted91 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall92 H. B. 698 - 4 - 25 LC 61 0137/AP be automatically repealed on the 365th calendar day following the election date provided for93 in this section. The expense of such election shall be borne by Walker County. It shall be the94 election superintendent's duty to certify the result thereof to the Secretary of State. The95 provisions of this section shall be mandatory upon the election superintendent and are not96 intended as directory. If the election superintendent fails or refuses to comply with this97 section, any elector of the Walker County school district may apply for a writ of mandamus98 to compel the election superintendent to perform his or her duties under this section. If the99 court finds that the election superintendent has not complied with this section, the court shall100 fashion appropriate relief requiring the election superintenden t to call and conduct such101 election on the date required by this section or on the next da te authorized for special102 elections provided for in Code Section 21-2-540 of the O.C.G.A.103 SECTION 4.104 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon105 its approval by the Governor or upon its becoming law without such approval.106 SECTION 5.107 All laws and parts of laws in conflict with this Act are repealed.108 H. B. 698 - 5 -