HB813: HB813 Lowndes County; school district ad valorem tax; provide homestead exemption

25 LC 47 3660/AP House Bill 813 (AS PASSED HOUSE AND SENATE) By: Representatives LaHood of the 175 th, Corbett of the 174 th, Burchett of the 176 th, and Sharper of the 177th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Lowndes County school district ad valorem taxes1 for educational purposes in the amount of $12,000.00 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 Lowndes County school district,13 except for any ad valorem taxes to pay interest on and to retir e county school district14 bonded indebtedness.15 H. B. 813 - 1 - 25 LC 47 3660/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended.17 (b) Each resident of the Lowndes County school district is gra nted an exemption on such18 person's homestead from Lowndes County school district ad valorem taxes for educational19 purposes in the amount of $12,000.00 of the assessed value of that homestead. The value of20 such property in excess of such exempted amount shall remain subject to taxation.21 (c)(1) Except as provided for in paragraph (2) of this subsect ion, a person shall not22 receive the homestead exemption granted by subsection (b) of th is section unless such23 person or person's agent files an application with the tax comm issioner of Lowndes24 County, giving such information relative to receiving such exemption as will enable the25 tax commissioner of Lowndes County to make a determination regarding the initial and26 continuing eligibility of such person for such exemption. The tax commissioner of27 Lowndes County shall provide application forms for this purpose.28 (2) Each resident of the Lowndes County school district allowe d the $6,000.0029 homestead exemption on such resident's homestead from Lowndes County school district30 ad valorem taxes for educational purposes granted by the amendment to the Constitution31 of the State of Georgia applicable to residents of Lowndes County adopted by Ga. Laws32 1980, p. 2207, shall be automatically allowed the exemption granted by subsection (b)33 of this section without filing an application with the tax comm issioner of Lowndes34 County as provided in paragraph (1) of this subsection.35 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of36 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year37 so long as the person granted the homestead exemption under subsection (b) of this section38 occupies the residence as a homestead. After such person has filed the proper application as39 provided in paragraph (1) of subsection (c) of this section or is automatically allowed such40 exemption as provided for in paragraph (2) of subsection (c) of this section, it shall not be41 necessary to make application thereafter for any year, and such exemption shall continue to42 H. B. 813 - 2 - 25 LC 47 3660/AP be allowed to such person. It shall be the duty of any such pe rson granted the homestead43 exemption under subsection (b) of this section to notify the tax commissioner of Lowndes44 County in the event that such person for any reason becomes ineligible for such exemption.45 (e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect46 any state ad valorem taxes, c ounty or independent school distri ct ad valorem taxes for47 educational purposes, or municipal ad valorem taxes for municipal purposes.48 (2) The homestead exemption granted by subsection (b) of this section shall be in lieu49 of and not in addition to any other homestead exemption applicable to Lowndes County50 school district ad valorem taxes for educational purposes.51 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years52 beginning on or after January 1, 2027.53 SECTION 2.54 In accordance with the requirements of Article VII, Section II of the Constitution of the State55 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority56 vote in both the Senate and the House of Representatives.57 SECTION 3.58 The election superintendent of Lowndes County shall call and co nduct an election as59 provided in this section for the purpose of submitting this Act to the electors of the Lowndes60 County school district for approval or rejection. The election superintendent shall conduct61 that election on the date of the 2026 general primary and shall issue the call and conduct that62 election as provided by general law. The election superintende nt shall cause the date and63 purpose of the election to be published once a week for two weeks immediately preceding64 the date thereof in the official organ of Lowndes County. The ballot shall have written or65 printed thereon the words:66 H. B. 813 - 3 - 25 LC 47 3660/AP "( ) YES67 68 ( ) NO69 70 Shall the Act be approved which provides a homestead exemption from Lowndes County school district ad valorem taxes for educational purposes in the amount of $12,000.00 of the assessed value of the homestead for all residents of that school district?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring71 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on72 such question are for approval of the Act, Section 1 of this Act shall become of full force and73 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted74 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall75 be automatically repealed on the 365th calendar day following the election date provided for76 in this section. The expense of such election shall be borne by Lowndes County. It shall be77 the election superintendent's duty to certify the result thereof to the Secretary of State. The78 provisions of this section shall be mandatory upon the election superintendent and are not79 intended as directory. If the election superintendent fails or refuses to comply with this80 section, any elector of the Lowndes County school district may apply for a writ of mandamus81 to compel the election superintendent to perform his or her duties under this section. If the82 court finds that the election superintendent has not complied with this section, the court shall83 fashion appropriate relief requiring the election superintenden t to call and conduct such84 election on the date required by this section or on the next da te authorized for special85 elections provided for in Code Section 21-2-540 of the O.C.G.A.86 SECTION 4.87 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon88 its approval by the Governor or upon its becoming law without such approval.89 SECTION 5.90 All laws and parts of laws in conflict with this Act are repealed.91 H. B. 813 - 4 -