HB758: HB758 Spalding County; school district ad valorem tax; provide homestead exemption

25 LC 47 3527/AP House Bill 758 (AS PASSED HOUSE AND SENATE) By: Representatives Mathiak of the 82nd and Camp of the 135th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Spalding County school district ad valorem taxes1 for educational purposes in a graduated amount on the assessed value of the homestead for2 residents of that school district who are 65 years of age or older and based upon their income,3 excluding certain retirement income; to provide that such exemp tion shall be in the full4 amount of the assessed value of the homestead for residents of that school district who are5 65 years of age or older and whose income, excluding certain retirement income, does not6 exceed $25,000.00, in the amount of half of the assessed value of the homestead for residents7 of that school district who are 65 years of age or older and whose income, excluding certain8 retirement income, is between $25,000.00 and $53,00.00, and in the amount of 25 percent9 of the assessed value of the homestead for residents of that school district who are 65 years10 of age or older and whose income, excluding certain retirement income, exceeds $53,00.00;11 to provide for definitions; to specify the t erms and conditions of the exemption and the12 procedures relating thereto; t o provide for applicability; to p rovide for compliance with13 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,14 mandatory execution of election, and judicial remedies regardin g failure to comply; to15 provide for related matters; to repeal conflicting laws; and for other purposes.16 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:17 H. B. 758 - 1 - 25 LC 47 3527/AP SECTION 1.18 (a) As used in this Act, the term:19 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for20 educational purposes levied by, for, or on behalf of the Spalding County school district,21 except for any ad valorem taxes to pay interest on and to retir e county school district22 bonded indebtedness.23 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of24 the O.C.G.A., as amended, with the additional qualification that it shall include not more25 than five contiguous acres of homestead property.26 (3) "Income" means gross income from all sources determined pursuant to Chapter 7 of27 Title 48 of the O.C.G.A., as amended, for state income tax purposes, except income shall28 not include income received as retirement, survivor, or disabil ity benefits under the29 federal Social Security Act or under any other public or private retirement, disability, or30 pension system, except such income which is in excess of the ma ximum amount31 authorized to be paid to an individual and such individual's sp ouse under the federal32 Social Security Act. Income from such sources in excess of such maximum amount shall33 be included as income for the purposes of this Act.34 (4) "Senior citizen" means a person who is 65 years of age or older on or before35 January 1 of the year in which application for the exemption under subsection (b) of this36 section is made.37 (b) Each resident of the Spalding County school district who i s a senior citizen is granted38 an exemption on such person's homestead from Spalding County school district ad valorem39 taxes for educational purposes in:40 (1) The full amount of the assessed value of such homestead. The exemption under this41 paragraph shall only be granted if such person's income, together with the income of the42 spouse who also occupies and resides at such homestead, does not exceed $25,000.00 for43 H. B. 758 - 2 - 25 LC 47 3527/AP the immediately preceding year. The value of that property in excess of such exempted44 amount shall remain subject to taxation.45 (2) The amount of half of the assessed value of such homestead. The exemption under46 this paragraph shall only be granted if such person's income, together with the income of47 the spouse who also occupies and resides at such homestead, exc eeds $25,000.00 and48 does not exceed $53,000.00 for the immediately preceding year. T h e v a l u e o f t h a t49 property in excess of such exempted amount shall remain subject to taxation.50 (3) The amount of 25 percent of the assessed value of such homestead. The exemption51 under this subsection shall only be granted if such person's in come, together with the52 income of the spouse who also occupies and resides at such home stead, exceeds53 $53,000.00 for the immediately preceding year. The value of that property in excess of54 such exempted amount shall remain subject to taxation.55 (c) A person shall not receive the homestead exemption granted by subsection (b) of this56 section unless such person or person's agent files an application with the tax commissioner57 of Spalding County, giving such person's age, income, and such additional information58 relative to receiving such exemption as will enable the tax commissioner of Spalding County59 to make a determination regarding the initial and continuing el igibility of such person for60 such exemption. The tax commissioner of Spalding County shall provide application forms61 for this purpose.62 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of63 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year64 so long as the person granted the homestead exemption under subsection (b) of this section65 occupies the residence as a homestead. After such person has filed the proper application as66 provided in subsection (c) of this section, it shall not be nec essary to make application67 thereafter for any year, and such exemption shall continue to be allowed to such person. It68 shall be the duty of any such person granted the homestead exemption under subsection (b)69 H. B. 758 - 3 - 25 LC 47 3527/AP of this section to notify the tax commissioner of Spalding Coun ty in the event that such70 person for any reason becomes ineligible for such exemption.71 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any72 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem73 taxes for municipal purposes, or independent school district ad valorem taxes for educational74 purposes. The homestead exemption granted by subsection (b) of this section shall be in75 addition to and not in lieu of any other homestead exemption applicable to Spalding County76 school district ad valorem taxes for educational purposes.77 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years78 beginning on or after January 1, 2026.79 SECTION 2.80 In accordance with the requirements of Article VII, Section II of the Constitution of the State81 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority82 vote in both the Senate and the House of Representatives.83 SECTION 3.84 The election superintendent of Spalding County shall call and c onduct an election as85 provided in this section for the purpose of submitting this Act to the electors of the Spalding86 County school district for approval or rejection. The election superintendent shall conduct87 that election on Tuesday following the first Monday in November of 2025 and shall issue the88 call and conduct that election as provided by general law. The election superintendent shall89 cause the date and purpose of the election to be published once a w e e k f o r two w e e k s90 immediately preceding the date thereof in the official organ of Spalding County. The ballot91 shall have written or printed thereon the words:92 H. B. 758 - 4 - 25 LC 47 3527/AP "( ) YES93 94 ( ) NO95 96 97 98 99 100 101 102 Shall the Act be approved which provides residents of the Spalding County school district who are 65 years of age or older a homestead ex emption from ad valorem taxes for educational purposes in the amount of: (1) One hundred percent of the assessed value of the homestead if the owner's income, not including certain retirement income, does n ot exceed $25,000.00; (2) Fifty percent of the assessed value of the homestead if the owner's income, not including certain retirement income, is between $25,000.00 and $53,000.00; and (3) Twenty-five percent of the assessed value of the homestead if the owner's income, not including certain retirement income, exceed s $53,000.00?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring 103 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on104 such question are for approval of the Act, Section 1 of this Act shall become of full force and105 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted as106 provided in this section, Section 1 of this Act shall not become effective, and this Act shall107 be automatically repealed on the 365th calendar day following the election date provided for108 in this section. The expense of such election shall be borne by Spalding County. It shall be109 the election superintendent's duty to certify the result thereof to the Secretary of State. The110 provisions of this section shall be mandatory upon the election superintendent and are not111 intended as directory. If the election superintendent fails or refuses to comply with this112 section, any elector of the Spalding County school district may apply for a writ of mandamus113 to compel the election superintendent to perform his or her duties under this section. If the114 court finds that the election superintendent has not complied with this section, the court shall115 fashion appropriate relief requiring the election superintenden t to call and conduct such116 H. B. 758 - 5 - 25 LC 47 3527/AP election on the date required by this section or on the next da te authorized for special117 elections provided for in Code Section 21-2-540 of the O.C.G.A.118 SECTION 4.119 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon120 its approval by the Governor or upon its becoming law without such approval.121 SECTION 5.122 All laws and parts of laws in conflict with this Act are repealed.123 H. B. 758 - 6 -