HB783: HB783 Columbia County; school district ad valorem tax; provide homestead exemption

25 LC 47 3625/AP House Bill 783 (AS PASSED HOUSE AND SENATE) By: Representatives Richardson of the 125th, Newton of the 127th, Clifton of the 131st, and Leverett of the 123rd A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Columbia County school district ad valorem taxes1 for educational purposes in the amount of $8,000.00 of the assessed value of the homestead2 for residents of that school district; to provide for definitio n s ; t o s p e c i f y t h e t e r m s a n d3 conditions of the exemption and the procedures relating thereto; to provide for applicability;4 to provide for compliance with constitutional requirements; to provide for a referendum,5 effective dates, automatic repeal, mandatory execution of elect ion, and judicial remedies6 regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for7 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 Columbia 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. 783 - 1 - 25 LC 47 3625/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended, with the additional qualification that it shall include not more17 than five contiguous acres of homestead property.18 (b) Each resident of the Columbia County school district is granted an exemption on such19 person's homestead from Columbia County school district ad valorem taxes for educational20 purposes in the amount of $8,000.00 of the assessed value of that homestead. The value of21 such property in excess of such exempted amount shall remain subject to taxation.22 (c) A person shall not receive the homestead exemption granted by subsection (b) of this23 section unless such person or person's agent files an application with the tax commissioner24 of Columbia County, giving such information relative to receiving such exemption as will25 enable the tax commissioner of Columbia County to make a determ ination regarding the26 initial and continuing eligibility of such person for such exemption. The tax commissioner27 of Columbia County shall provide application forms for this purpose.28 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of29 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year30 so long as the person granted the homestead exemption under subsection (b) of this section31 occupies such residence as a homestead. After a person has filed the proper application as32 provided in subsection (c) of this section, it shall not be nec essary to make application33 thereafter for any year, and the exemption shall continue to be allowed to such person. It34 shall be the duty of any person granted the homestead exemption under subsection (b) of this35 section to notify the tax commissioner of Columbia County in the event that such person for36 any reason becomes ineligible for such exemption.37 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any38 state ad valorem taxes, county ad valorem taxes for county purp oses, independent school39 district ad valorem taxes for educational purposes, or municipa l ad valorem taxes for40 municipal purposes. The homestead exemption granted by subsection (b) of this section shall41 be in addition to and not in lieu of any other homestead exemption applicable to Columbia42 H. B. 783 - 2 - 25 LC 47 3625/AP County school district ad valorem taxes for educational purposes; provided, however, that43 the exemption granted by subsection (b) of this section shall be reduced by the amount of the44 assessed value of the homestead that is exempt pursuant to Code Section 48-5-44 of the45 O.C.G.A.46 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years47 beginning on or after January 1, 2026.48 SECTION 2.49 In accordance with the requirements of Article VII, Section II of the Constitution of the State50 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority51 vote in both the Senate and the House of Representatives.52 SECTION 3.53 The election superintendent of Columbia County shall call and c onduct an election as54 provided in this section for the purpose of submitting this Act to the electors of the Columbia55 County school district for approval or rejection. The election superintendent shall conduct56 that election on the Tuesday following the first Monday in November, 2025, and shall issue57 the call and conduct that election as provided by general law. The election superintendent58 shall cause the date and purpose of the election to be published once a week for two weeks59 immediately preceding the date thereof in the official organ of Columbia County. The ballot60 shall have written or printed thereon the words:61 "( ) YES62 63 ( ) NO64 65 Shall the Act be approved which provides a homestead exemption from Columbia County school district ad valorem taxes for educational purposes in the amount of $8,000.00 of the assessed value of the homeste ad for residents of that school district?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring66 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on67 H. B. 783 - 3 - 25 LC 47 3625/AP such question are for approval of the Act, Section 1 of this Act shall become of full force and68 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted69 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall70 be automatically repealed on the 365th calendar day following the election date provided for71 in this section. The expense of such election shall be borne b y Columbia County. It shall72 be the election superintendent's duty to certify the result the reof to the Secretary of State. 73 The provisions of this section shall be mandatory upon the election superintendent and are74 not intended as directory. If the election superintendent fails or refuses to comply with this75 section, any elector of the Columbia County school district may apply for a writ of76 mandamus to compel the election superintendent to perform his o r her duties under this77 section. If the court finds that the election superintendent has not complied with this section,78 the court shall fashion appropriate relief requiring the electi on superintendent to call and79 conduct such election on the date required by this section or on the next date authorized for80 special elections provided for in Code Section 21-2-540 of the O.C.G.A.81 SECTION 4.82 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83 its approval by the Governor or upon its becoming law without such approval.84 SECTION 5.85 All laws and parts of laws in conflict with this Act are repealed. 86 H. B. 783 - 4 -