HB793: HB793 Home Ownership Municipal Exemption (H.O.M.E.) Act; enact

25 LC 47 3619/AP House Bill 793 (AS PASSED HOUSE AND SENATE) By: Representatives Townsend of the 179th, Sainz of the 180th, and DeLoach of the 167th A BILL TO BE ENTITLED AN ACT To provide for a new homestead exemption from City of Brunswick ad valorem taxes for1 municipal purposes in a designated percentage off such assessed value based upon length of2 ownership of such homestead; to provide for definitions; to specify the terms and conditions3 of the exemption and the procedures relating thereto; to provide for applicability; to provide4 a short title; to provide for compliance with constitutional re quirements; to provide for a5 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting7 laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 This Act shall be known and may be cited as the "Home Ownership Municipal Exemption11 (H.O.M.E.) Act."12 SECTION 2.13 (a) As used in this Act, the term:14 H. B. 793 - 1 - 25 LC 47 3619/AP (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal15 purposes levied by, for, or on behalf of the City of Brunswick, except for any ad valorem16 taxes levied to pay interest on and to retire bonded indebtedness.17 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of18 the O.C.G.A., as amended.19 (b) Each resident of the City of Brunswick is granted an exemp tion on such person's20 homestead from City of Brunswick ad valorem taxes for municipal purposes in an amount21 equal to a percentage off the assessed value of such person's homestead provided for below22 based upon how long such resident has owned such homestead:23 (1) Five years or less: 5 percent;24 (2) Six to ten years: 10 percent;25 (3) Eleven to 20 years: 20 percent;26 (4) Twenty-one to 29 years: 30 percent; and27 (5) Thirty years more: 50 percent. 28 The value of that property in excess of such exempted amount sh all remain subject to29 taxation.30 (c) The surviving spouse of the person who has been granted the exemption provided for31 in subsection (b) of this section shall continue to receive the exemption provided under32 subsection (b) of this section, so long as such surviving spous e continues to occupy the33 residence as a homestead.34 (d) A person shall not receive the homestead exemption granted by subsection (b) of this35 section unless such person or person's agent files an applicati on with the governing36 authority of the City of Brunswick, or the designee thereof, pr oviding such information37 relative to receiving such exemption as will enable the governing authority of the City of38 Brunswick, or the designee thereof, to make a determination reg arding the initial and39 continuing eligibility of such person for such exemption or such person has already filed40 for and is receiving a homestead exemption and such existing ap plication provides41 H. B. 793 - 2 - 25 LC 47 3619/AP sufficient information to make such determination of eligibility. The governing authority42 of the City of Brunswick or the designee thereof shall provide application forms for this43 purpose.44 (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.145 of the O.C.G.A., as amended. The exemption shall be automatically renewed from year46 to year so long as the owner occupies the residence as a homestead. After such person has47 filed the proper application as provided in subsection (d) of t his section, it shall not be48 necessary to make application thereafter for any year, and such exemption shall continue49 to be allowed to such person. It shall be the duty of any such person granted the homestead50 exemption under subsection (b) of this section to notify the governing authority of the City51 of Brunswick, or the designee thereof, in the event that such person for any reason becomes52 ineligible for such exemption.53 (f) The exemption granted by subsection (b) of this section shall not apply to or affect state54 or county ad valorem taxes or county or independent school district ad valorem taxes for55 educational purposes. The homestead exemption granted by subsection (b) of this section56 shall be in addition to and not in lieu of any other homestead exemption applicable to City57 of Brunswick ad valorem taxes for municipal purposes.58 (g) The exemptions granted by this Act shall be applicable to all taxable years beginning59 on or after January 1, 2026.60 SECTION 3.61 In accordance with the requirements of Article VII, Section II of the Constitution of the State62 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority63 vote in both the Senate and the House of Representatives.64 H. B. 793 - 3 - 25 LC 47 3619/AP SECTION 4.65 The election superintendent of the City of Brunswick shall call and conduct an election as66 provided in this section for the purpose of submitting this Act to the electors of the City of67 Brunswick for approval or rejection. The municipal election superintendent shall conduct68 such election on the Tuesday following the first Monday in November, 2025, and shall issue69 the call and conduct such election as provided by general law. The municipal election70 superintendent shall cause the date and purpose of the election to be published once a week71 for two weeks immediately preceding the date thereof in the official organ of Glynn County. 72 The ballot shall have written or printed thereon the words:73 "( ) YES74 75 ( ) NO76 77 78 79 80 81 82 Shall the Act be approved which provides a homestead exemption from City of Brunswick ad valorem taxes for municipal purposes in an amount equal to the following percentages off the assessed value of a homestead based upon the number of years the owner has owned the homestead: (1) Five years or less: 5 percent; (2) Six to ten years: 10 percent; (3) Eleven to 20 years: 20 percent; (4) Twenty-one to 29 years: 30 percent; and (5) Thirty years or more: 50 percent?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring 83 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on84 such question are for approval of the Act, Section 2 of this Act shall become of full force and85 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted as86 provided in this section, Section 2 of this Act shall not become effective, and this Act shall87 be automatically repealed on the 365th calendar day following the election date provided for88 in this section. The expense of such election shall be borne b y the City of Brunswick. It89 shall be the municipal election superintendent's duty to certif y the result thereof to the90 Secretary of State. The provisions of this section shall be ma ndatory upon the municipal91 H. B. 793 - 4 - 25 LC 47 3619/AP election superintendent and are not intended as directory. If the municipal election92 superintendent fails or refuses to comply with this section, an y elector of the City of93 Brunswick may apply for a writ of mandamus to compel the electi on superintendent to94 perform his or her duties under this section. If the court fin ds that the municipal election95 superintendent has not complied with this section, the court shall fashion appropriate relief96 requiring the municipal election superintendent to call and conduct such election on the date97 required by this section or on the next date authorized for special elections provided for in98 Code Section 21-2-540 of the O.C.G.A.99 SECTION 5.100 Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon101 its approval by the Governor or upon its becoming law without such approval.102 SECTION 6.103 All laws and parts of laws in conflict with this Act are repealed.104 H. B. 793 - 5 -