HB807: HB807 Woodstock, City of; ad valorem tax; extend homestead exemption to surviving spouses

25 LC 47 3565/AP House Bill 807 (AS PASSED HOUSE AND SENATE) By: Representatives Thomas of the 21st, Parsons of the 44th, Carson of the 46th, Byrd of the 20th, Ridley of the 22nd, and others A BILL TO BE ENTITLED AN ACT To amend an Act providing a homestead exemption from all City of Woodstock ad valorem1 taxes for city purposes for the full value of the homestead after a two-year phase-in period2 for certain residents of that city who are 62 years of age or older, approved April 13, 20013 (Ga. L. 2001, p. 3793), as amended, particularly by an Act approved February 19, 2024 (Ga.4 L. 2024, p. 3560), so as to extend the homestead exemption to s urviving spouses without5 regard to the five-year residency requirement; to revise provisions for the grandfathering of6 certain residents; to provide for compliance with constitutional requirements; to provide for7 a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial8 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting9 laws; and for other purposes.10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11 SECTION 1.12 An Act providing a homestead exemption from all City of Woodstock ad valorem taxes for13 city purposes for the full value of the homestead after a two-year phase-in period for certain14 residents of that city who are 62 years of age or older, approved April 13, 2001 (Ga. L. 2001,15 H. B. 807 - 1 - 25 LC 47 3565/AP p. 3793), as amended, particularly by an Act approved February 19, 2024 (Ga. L. 2024, p.16 3560), is amended by revising subsection (b) of Section 1 as follows:17 "(b)(1) Each resident of the City of Woodstock who is a senior citizen is granted an18 exemption on that person's homestead from all City of Woodstock ad valorem taxes for19 municipal purposes in the amount of the full value of that homestead, provided that such20 resident or his or her spouse was lawfully granted a homestead exemption on his or her21 current or former homestead within the city limits for at least five years before his or her22 application for the exemption allowed under this subsection. S uch five years are not23 required to run consecutively or immediately precede such resident's application.24 (2) Each resident of the City of Woodstock who was lawfully gr anted a homestead25 exemption on his or her homestead under this section as it existed prior to the first day26 of January of the year immediately prior to the effective date of this subsection and who27 is a senior citizen shall be granted the homestead exemption allowed under paragraph (1)28 of this subsection on his or her homestead within the city limi ts, without regard to the29 five-year requirement, for each year that he or she is a senior citizen.30 (3) Each resident of the City of Woodstock who is the surviving spouse of an individual31 who was granted the exemption under paragraph (1) or (2) of thi s subsection shall be32 granted the exemption allowed under paragraph (1) of this subse ction on his or her33 homestead within the city limits, without regard to the five-ye ar requirement, for each34 year that such surviving spouse is a senior citizen."35 SECTION 2.36 In accordance with the requirements of Article VII, Section II of the Constitution of the State37 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority38 vote in both the Senate and the House of Representatives.39 H. B. 807 - 2 - 25 LC 47 3565/AP SECTION 3.40 The municipal election superintendent of the City of Woodstock shall call and conduct an41 election as provided in this section for the purpose of submitting this Act to the electors of42 the City of Woodstock for approval or rejection. The municipal election superintendent shall43 conduct that election on any permissible special election date under Code Section 21-2-54044 of the O.C.G.A., but not later than the November, 2026, general election and shall issue the45 call and conduct such election as provided by general law. The municipal election46 superintendent shall cause the date and purpose of the election to be published once a week47 for two weeks immediately preceding the date thereof in the off icial organ of Cherokee48 County. The ballot shall have written or printed thereon the words:49 "( ) YES50 ( ) NO51 52 53 54 Shall the Act be approved which clarifies the five-year residen cy requirement for a homestead exemption from City of Woodstock ad valorem taxes for municipal purposes for residents who are 62 years of age or older and waives such residency requirement for any such res ident's surviving spouse?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring 55 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on56 such question are for approval of the Act, Section 1 of this Act shall become of full force and57 effect on the first day of January following the date of such e lection. If the Act is not so58 approved or if the election is not conducted as provided in this section, Section 1 of this Act59 shall not become effective, and this Act shall be automatically repealed on July 1, 2027. The60 expense of such election shall be borne by the City of Woodstock. It shall be the municipal61 election superintendent's duty to certify the result thereof to the Secretary of State. The62 provisions of this section shall be mandatory upon the municipal election superintendent and63 are not intended as directory. If the municipal election super intendent fails or refuses to64 comply with this section, any elector of the City of Woodstock may apply for a writ of65 mandamus to compel the municipal election superintendent to per form his or her duties66 H. B. 807 - 3 - 25 LC 47 3565/AP under this section. If the court finds that the municipal elec tion superintendent has not67 complied with this section, the court shall fashion appropriate relief requiring the municipal68 election superintendent to call and conduct such election on the date required by this section69 or on the next date authorized for special elections provided for in Code Section 21-2-54070 of the O.C.G.A.71 SECTION 4.72 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon73 its approval by the Governor or upon its becoming law without such approval.74 SECTION 5.75 All laws and parts of laws in conflict with this Act are repealed.76 H. B. 807 - 4 -