HB811: HB811 Lowndes County; school district ad valorem tax; provide homestead exemption

25 LC 47 3661/AP House Bill 811 (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 $40,000.00 of the assessed value of the homestead2 for residents of that school district who are 65 years of age or older; to provide a homestead3 exemption from Lowndes County school district ad valorem taxes for educational purposes4 in the amount of $50,000.00 of the assessed value of the homest ead for residents of that5 school district who are 70 years of age or older; to provide fo r definitions; to specify the6 terms and conditions of the exemption and the procedures relati ng thereto; to provide for7 applicability; to provide for compliance with constitutional re quirements; to provide for a8 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial9 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting10 laws; and for other purposes.11 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12 SECTION 1.13 (a) As used in this Act, the term:14 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for15 educational purposes levied by, for, or on behalf of the Lowndes County school district,16 H. B. 811 - 1 - 25 LC 47 3661/AP except for any ad valorem taxes to pay interest on and to retir e county school district17 bonded indebtedness.18 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19 the O.C.G.A., as amended.20 (b) Each resident of the Lowndes County school district who is 65 years of age or older on21 or before January 1 of the year in which application for the ex emption required by22 subsection (d) of this section is made is granted an exemption on such person's homestead23 from Lowndes County school district ad valorem taxes for educat ional purposes in the24 amount of $40,000.00 of the assessed value of such homestead. The value of that property25 in excess of such exempted amount shall remain subject to taxation.26 (c) Each resident of the Lowndes County school district who is 70 years of age or older on27 or before January 1 of the year in which application for the ex emption required by28 subsection (d) of this section is made is granted an exemption on such person's homestead29 from Lowndes County school district ad valorem taxes for educat ional purposes in the30 amount of $50,000.00 of the assessed value of such homestead. The value of that property31 in excess of such exempted amount shall remain subject to taxation.32 (d)(1) Except as provided for in paragraph (2) of this subsect ion, a person shall not33 receive the homestead exemption granted by subsection (b) or (c) of this section unless34 such person or person's agent files an application with the tax commissioner of Lowndes35 County, giving such information relative to receiving such exemption as will enable the36 tax commissioner of Lowndes County to make a determination regarding the initial and37 continuing eligibility of such person for such exemption. The tax commissioner of38 Lowndes County shall provide application forms for this purpose.39 (2) Each resident of the Lowndes County school district 65 years of age or older allowed40 the $10,000.00 homestead exemption on such resident's homestead from Lowndes41 County school district ad valorem taxes for educational purpose s granted by the42 amendment to the Constitution of the State of Georgia applicable to residents of Lowndes43 H. B. 811 - 2 - 25 LC 47 3661/AP County adopted by Ga. Laws 1980, p. 2207, shall be automaticall y allowed the44 exemption granted by subsection (b) of this section without filing an application with the45 tax commissioner of Lowndes County as provided in paragraph (1) of this subsection.46 (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of47 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year48 so long as the person granted the homestead exemption under sub section (b) or (c) of this49 section occupies the residence as a homestead. After such pers on has filed the proper50 application as provided in paragraph (1) of subsection (d) of this section or is automatically51 allowed the exemption granted by subsection (b) of this section as provided for in paragraph52 (2) of subsection (d) of this section, it shall not be necessary to make application thereafter53 for any year, and such exemption shall continue to be allowed to such person. It shall be the54 duty of any such person granted the homestead exemption under subsection (b) or (c) of this55 section to notify the tax commissioner of Lowndes County in the event that such person for56 any reason becomes ineligible for such exemption.57 (f)(1) The exemption granted by subsection (b) or (c) of this section shall not apply to58 or affect any state ad valorem taxes, county or independent sch ool district ad valorem59 taxes for educational purposes, or municipal ad valorem taxes for municipal purposes.60 (2) The homestead exemption granted by subsection (b) of this section shall be in lieu61 of and not in addition to any other homestead exemption applicable to Lowndes County62 school district ad valorem taxes for educational purposes, including but not limited to the63 exemption granted in subsection (c) of this section.64 (3) The homestead exemption granted by subsection (c) of this section shall be in lieu65 of and not in addition to any other homestead exemption applicable to Lowndes County66 school district ad valorem taxes for educational purposes, including but not limited to the67 exemption granted in subsection (b) of this section.68 (g) The exemption granted by subsection (b) or (c) of this section shall apply to all taxable69 years beginning on or after January 1, 2027.70 H. B. 811 - 3 - 25 LC 47 3661/AP SECTION 2.71 In accordance with the requirements of Article VII, Section II of the Constitution of the State72 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority73 vote in both the Senate and the House of Representatives.74 SECTION 3.75 The election superintendent of Lowndes County shall call and co nduct an election as76 provided in this section for the purpose of submitting this Act to the electors of the Lowndes77 County school district for approval or rejection. The election superintendent shall conduct78 that election on the date of the 2026 general primary and shall issue the call and conduct that79 election as provided by general law. The election superintende nt shall cause the date and80 purpose of the election to be published once a week for two weeks immediately preceding81 the date thereof in the official organ of Lowndes County. The ballot shall have written or82 printed thereon the words:83 "( ) YES84 85 ( ) NO86 87 88 89 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 $40,000.00 of the assessed value of the homest ead for residents of that school district who are 65 years of age or older and in the amount of $50,000.00 of the assessed value of the homestead for residents of that school district who are 70 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring90 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on91 such question are for approval of the Act, Section 1 of this Act shall become of full force and92 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted93 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall94 be automatically repealed on the 365th calendar day following the election date provided for95 in this section. The expense of such election shall be borne by Lowndes County. It shall be96 H. B. 811 - 4 - 25 LC 47 3661/AP the election superintendent's duty to certify the result thereof to the Secretary of State. The97 provisions of this section shall be mandatory upon the election superintendent and are not98 intended as directory. If the election superintendent fails or refuses to comply with this99 section, any elector of the Lowndes County school district may apply for a writ of mandamus100 to compel the election superintendent to perform his or her duties under this section. If the101 court finds that the election superintendent has not complied with this section, the court shall102 fashion appropriate relief requiring the election superintenden t to call and conduct such103 election on the date required by this section or on the next da te authorized for special104 elections provided for in Code Section 21-2-540 of the O.C.G.A.105 SECTION 4.106 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon107 its approval by the Governor or upon its becoming law without such approval.108 SECTION 5.109 All laws and parts of laws in conflict with this Act are repealed.110 H. B. 811 - 5 -