HB761: HB761 Lilburn, City of; ad valorem tax; provide additional homestead exemption

25 LC 47 3563/AP House Bill 761 (AS PASSED HOUSE AND SENATE) By: Representatives Clark of the 108th, Lim of the 98th, and McClain of the 109th A BILL TO BE ENTITLED AN ACT To amend an Act to provide a homestead exemption from all City of Lilburn ad valorem1 taxes for city purposes, including but not limited to taxes to retire bonded indebtedness in the2 amount of $5,000.00 of the assessed value of the homestead for certain residents of the City3 of Lilburn and in the amount of $10,000.00 of the assessed value of the homestead for certain4 other residents of the City of Lilburn who are 65 years of age or over or who are disabled,5 approved March 22, 1990 (Ga. L. 1990, p. 4469), so as to provide an additional homestead6 exemption in an amount equal to the amount by which the current year assessed value of a7 homestead exceeds the prior year assessed value of such homestead by more than 8 percent;8 to exclude taxes to retire bond indebtedness from certain exemptions provided; to increase9 the homestead exemption for certain residents who are 65 years of age or over; to provide10 that the expanded exemption for residents who are 65 years of age or over shall not apply to11 more than one acre of property; to provide for applicability; to provide for compliance with12 constitutional requirements; to provide for a referendum, effec tive dates, and automatic13 repeal; to provide for mandatory execution of election and judicial remedies regarding failure14 to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.15 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:16 H. B. 761 - 1 - 25 LC 47 3563/AP SECTION 1.17 An Act to provide a homestead exemption from all City of Lilburn ad valorem taxes for city18 purposes, including but not limited to taxes to retire bonded indebtedness in the amount of19 $5,000.00 of the assessed value of the homestead for certain residents of the City of Lilburn20 and in the amount of $10,000.00 of the assessed value of the ho mestead for certain other21 residents of the City of Lilburn who are 65 years of age or ove r or who are disabled,22 approved March 22, 1990 (Ga. L. 1990, p. 4469), is amended by revising subsections (a) and23 (b) of and adding a new subsection to Section 1 as follows:24 "(a) Each resident of the City of Lilburn is granted an exempti on on that person's25 homestead from all City of Lilburn ad valorem taxes for any cit y purposes in an amount26 equal to the amount by which the current year assessed value of the homestead exceeds the27 prior year assessed value of such homestead by more than 8 perc ent and the amount of28 $5,000.00 of the assessed value of that resident's homestead, a s defined and qualified in29 Code Section 48-5-40 of the O.C.G.A., except that land which is included in that30 homestead and which exceeds one acre shall not have the value thereof exempt under this31 subsection. Upon qualifying and receiving the homestead exempt ion provided for in32 subsection (b) of this section, such resident shall cease to be qualified to receive the33 homestead exemption provided for in this subsection.34 (a.1) Each resident of the City of Lilburn who is 65 years of age or older is granted an35 exemption on that person's homestead from City of Lilburn ad va lorem taxes for city36 purposes in the amount of $50,000.00 of the assessed value of that resident's homestead,37 as defined and qualified in Code Section 48-5-40 of the O.C.G.A., except that land which38 is not included in that homestead and which exceeds one acre sh all not have the value39 thereof exempt under this subsection.40 (b) Each resident of the City of Lilburn who is disabled is granted an exemption on that41 person's homestead from all City of Lilburn ad valorem taxes fo r any city purposes,42 including but not limited to taxes to retire bond indebtedness, in the amount of $10,000.0043 H. B. 761 - 2 - 25 LC 47 3563/AP of the assessed value of that resident's homestead, as defined and qualified in Code Section44 48-5-40 of the O.C.G.A., except that land which is not included in that homestead and45 which exceeds one acre shall not have the value thereof exempt under this subsection."46 SECTION 2.47 In accordance with the requirements of Article VII, Section II of the Constitution of the State48 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority49 vote in both the Senate and the House of Representatives.50 SECTION 3.51 The municipal election superintendent of the City of Lilburn sh all call and conduct an52 election as provided in this section for the purpose of submitting this Act to the electors of53 the City of Lilburn for approval or rejection. The municipal e lection superintendent shall54 conduct that election on the Tuesday following the first Monday in November, 2025, and55 shall issue the call and conduct such election as provided by g eneral law. The municipal56 election superintendent shall cause the date and purpose of the election to be published once57 a week for two weeks immediately preceding the date thereof in the official organ of58 Gwinnett County. The ballot shall have written or printed thereon the words:59 "( ) YES60 61 ( ) NO62 63 64 65 66 Shall the Act be approved whic h provides an additional homestea d exemption from City of Lilburn ad valorem taxes for city purpos es in an amount equal to the amount by which the current year assessed v alue exceeds the prior year assessed value of such homestead by more than 8 percent and which increases the value of the exemption for resi dents 65 years of age or older from $10,000.00 to $50,000.00 of the assessed value of the homestead?" 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 H. B. 761 - 3 - 25 LC 47 3563/AP such question are for approval of the Act, Section 1 of this Act shall become of full force and69 effect on January 1, 2026. 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 365th calendar day following the election date provided for72 in this section. The expense of such election shall be borne by the City of Lilburn. It shall73 be the municipal election superintendent's duty to certify the result thereof to the Secretary74 of State. The provisions of this section shall be mandatory up on the municipal election75 superintendent and are not intended as directory. If the munic ipal election superintendent76 fails or refuses to comply with this section, any elector of the City of Lilburn may apply for77 a writ of mandamus to compel the municipal election superintendent to perform his or her78 duties under this section. If the court finds that the municipal election superintendent has not79 complied with this section, the court shall fashion appropriate relief requiring the municipal80 election superintendent to call and conduct such election on the date required by this section81 or on the next date authorized for special elections provided f or in Code Section 21-2-54082 of the O.C.G.A.83 SECTION 4.84 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon85 its approval by the Governor or upon its becoming law without such approval.86 SECTION 5.87 All laws and parts of laws in conflict with this Act are repealed.88 H. B. 761 - 4 -