HB784: HB784 Columbia County; ad valorem tax for county purposes; provide homestead exemption

25 LC 47 3609/AP House Bill 784 (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 ad valore m taxes for county1 purposes in the amount of $8,000.00 of the assessed value of the homestead for residents of2 that county; to provide for definitions; to specify the terms and conditions of the exemption3 and the procedures relating thereto; to provide for applicability; to provide for compliance4 with constitutional requirements; to provide for a referendum, effective dates, automatic5 repeal, mandatory execution of election, and judicial remedies regarding failure to comply;6 to provide for related matters; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 (a) As used in this Act, the term:10 (1) "Ad valorem taxes for county purposes" means all ad valore m taxes for county11 purposes levied by, for, or on behalf of Columbia County, including, but not limited to, 12 any ad valorem taxes to pay interest on and to retire county bonded indebtedness.13 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14 the O.C.G.A., as amended, with the additional qualification that it shall include not more15 than five contiguous acres of homestead property.16 H. B. 784 - 1 - 25 LC 47 3609/AP (b) Each resident of Columbia County is granted an exemption on such person's homestead17 from Columbia County ad valorem taxes for county purposes in the amount of $8,000.00 of18 the assessed value of that homestead. The value of such property in excess of such exempted19 amount shall remain subject to taxation.20 (c) A person shall not receive the homestead exemption granted by subsection (b) of this21 section unless such person or person's agent files an application with the tax commissioner22 of Columbia County, giving such information relative to receiving such exemption as will23 enable the tax commissioner of Columbia County to make a determ ination regarding the24 initial and continuing eligibility of such person for such exemption. The tax commissioner25 of Columbia County shall provide application forms for this purpose.26 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28 so long as the person granted the homestead exemption under subsection (b) of this section29 occupies such residence as a homestead. After a person has filed the proper application as30 provided in subsection (c) of this section, it shall not be nec essary to make application31 thereafter for any year, and the exemption shall continue to be allowed to such person. It32 shall be the duty of any person granted the homestead exemption under subsection (b) of this33 section to notify the tax commissioner of Columbia County in the event that such person for34 any reason becomes ineligible for such exemption.35 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any36 state ad valorem taxes, county or independent school district ad valorem taxes for educational37 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption38 granted by subsection (b) of this section shall be in addition to and not in lieu of any other39 homestead exemption applicable to Columbia County ad valorem taxes for county purposes;40 provided, however, that the exemption granted by subsection (b) of this section shall be41 reduced by the amount of the assessed value of the homestead th at is exempt pursuant to42 Code Section 48-5-44 of the O.C.G.A.43 H. B. 784 - 2 - 25 LC 47 3609/AP (f) The exemption granted by subsection (b) of this section shall apply to all taxable years44 beginning on or after January 1, 2026.45 SECTION 2.46 In accordance with the requirements of Article VII, Section II of the Constitution of the State47 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority48 vote in both the Senate and the House of Representatives.49 SECTION 3.50 The election superintendent of Columbia County shall call and c onduct an election as51 provided in this section for the purpose of submitting this Act to the electors of Columbia52 County for approval or rejection. The election superintendent shall conduct that election on53 the Tuesday following the first Monday in November, 2025, and s hall issue the call and54 conduct that election as provided by general law. The election superintendent shall cause the55 date and purpose of the election to be published once a week fo r two weeks immediately56 preceding the date thereof in the official organ of Columbia County. The ballot shall have57 written or printed thereon the words:58 "( ) YES59 60 ( ) NO61 62 Shall the Act be approved which provides a homestead exemption from Columbia County ad valorem taxes for county purposes in the amo unt of $8,000.00 of the assessed value of the homestead for residents of that county?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring63 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on64 such question are for approval of the Act, Section 1 of this Act shall become of full force and65 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted66 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall67 be automatically repealed on the 365th calendar day following the election date provided for68 H. B. 784 - 3 - 25 LC 47 3609/AP in this section. The expense of such election shall be borne b y Columbia County. It shall69 be the election superintendent's duty to certify the result the reof to the Secretary of State. 70 The provisions of this section shall be mandatory upon the election superintendent and are71 not intended as directory. If the election superintendent fails or refuses to comply with this72 section, any elector of Columbia County may apply for a writ of mandamus to compel the73 election superintendent to perform his or her duties under this section. If the court finds that74 the election superintendent has not complied with this section, the court shall fashion75 appropriate relief requiring the election superintendent to call and conduct such election on76 the date required by this section or on the next date authorized for special elections provided77 for in Code Section 21-2-540 of the O.C.G.A.78 SECTION 4.79 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon80 its approval by the Governor or upon its becoming law without such approval.81 SECTION 5.82 All laws and parts of laws in conflict with this Act are repealed.83 H. B. 784 - 4 -