HB787: HB787 Chickamauga, City of; ad valorem tax for municipal purposes; provide homestead exemption

25 LC 61 0213/AP House Bill 787 (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 City of Chickamauga ad va lorem taxes for1 municipal purposes in the amount of $50,000.00 of the assessed value of the homestead for2 residents of that city who are 70 years of age or older and have been residents of that city for3 at least five years; to provide for definitions; to specify the terms and conditions of the4 exemption and the procedures relating thereto; to provide for a pplicability; to provide for5 compliance with constitutional requirements; to provide for a r eferendum, effective dates,6 automatic repeal, mandatory execution of election, and judicial remedies regarding failure7 to comply; to provide for related matters; to repeal conflicting laws; and for 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 municipal purposes" means all ad valorem taxes for municipal12 purposes levied by, for, or on behalf of the City of Chickamaug a, including, but not13 limited to, any ad valorem taxes to pay interest on and to reti re municipal bonded14 indebtedness.15 H. B. 787 - 1 - 25 LC 61 0213/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 (3) "Senior citizen" means a person who is 70 years of age or older and has been a19 resident of the City of Chickamauga for at least five years on or before January 1 of the20 year in which application for the exemption under subsection (b) of this section is made.21 (b) Each resident of the City of Chickamauga who is a senior citizen is granted an exemption22 on such person's homestead from City of Chickamauga ad valorem taxes for municipal23 purposes in the amount of $50,000.00 of the assessed value of such homestead. The value24 of that property in excess of such exempted amount shall remain subject to taxation. The25 unremarried surviving spouse of the person who has been granted the exemption provided26 for in this subsection shall continue to receive the exemption, provided that the unremarried27 surviving spouse is 67 years of age or older and continues to occupy the home as a residence28 and homestead.29 (c) A person shall not receive the homestead exemption granted by subsection (b) of this30 section unless such person or person's agent files an application with the governing authority31 of the City of Chickamauga, or the designee thereof, giving suc h person's age and such32 additional information relative to receiving such exemption as will enable the governing33 authority of the City of Chickamauga, or the designee thereof, to make a determination34 regarding the initial and continuing eligibility of such person for such exemption. The35 governing authority of the City of Chickamauga, or the designee thereof, shall provide36 application forms for this purpose.37 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of38 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year39 so long as the person granted the homestead exemption under subsection (b) of this section40 occupies the residence as a homestead. After such person has filed the proper application as41 provided in subsection (c) of this section, it shall not be nec essary to make application42 H. B. 787 - 2 - 25 LC 61 0213/AP thereafter for any year, and such exemption shall continue to be allowed to such person. It43 shall be the duty of any such person granted the homestead exemption under subsection (b)44 of this section to notify the governing authority of the City of Chickamauga, or the designee45 thereof, in the event that such person for any reason becomes ineligible for such exemption.46 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any47 state ad valorem taxes, county ad valorem taxes for county purp oses, or county or48 independent school district ad valorem taxes for educational pu rposes. The homestead49 exemption granted by subsection (b) of this section shall be in lieu of and not in addition to50 any other homestead exemption applicable to City of Chickamauga ad valorem taxes for51 municipal purposes.52 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years53 beginning on or after January 1, 2026.54 SECTION 2.55 In accordance with the requirements of Article VII, Section II of the Constitution of the State56 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority57 vote in both the Senate and the House of Representatives.58 SECTION 3.59 The municipal election superintendent of the City of Chickamauga shall call and conduct an60 election as provided in this section for the purpose of submitting this Act to the electors of61 the City of Chickamauga for approval or rejection. The municipal election superintendent62 shall conduct that election on the Tuesday after the first Mond ay in November, 2025, and63 shall issue the call and conduct that election as provided by g eneral law. The municipal64 election superintendent shall cause the date and purpose of the election to be published once65 a week for two weeks immediately preceding the date thereof in the official organ of Walker66 County. The ballot shall have written or printed thereon the words:67 H. B. 787 - 3 - 25 LC 61 0213/AP "( ) YES68 69 ( ) NO70 71 72 Shall the Act be approved which provides a homestead exemption from City of Chickamauga ad valorem taxes for municipal purposes in the amount of $50,000.00 of the assessed value of the homestead for residents of that city who are 70 years of age or older and have been residents of that city for at least five years?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring73 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on74 such question are for approval of the Act, Section 1 of this Act shall become of full force and75 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted76 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall77 be automatically repealed on the 365th calendar day following the election date provided for78 in this section. The expense of such election shall be borne by the City of Chickamauga. It79 shall be the municipal election superintendent's duty to certif y the result thereof to the80 Secretary of State. The provisions of this section shall be man datory upon the municipal81 election superintendent and are not intended as directory. If the municipal election82 superintendent fails or refuses to comply with this section, an y elector of the City of83 Chickamauga may apply for a writ of mandamus to compel the muni cipal election84 superintendent to perform his or her duties under this section. If the court finds that the85 municipal election superintendent has not complied with this section, the court shall fashion86 appropriate relief requiring the municipal election superintendent to call and conduct such87 election on the date required by this section or on the next da te authorized for special88 elections provided for in Code Section 21-2-540 of the O.C.G.A.89 SECTION 4.90 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon91 its approval by the Governor or upon its becoming law without such approval.92 H. B. 787 - 4 - 25 LC 61 0213/AP SECTION 5.93 All laws and parts of laws in conflict with this Act are repealed.94 H. B. 787 - 5 -