SB352: SB352 Jasper County; school district ad valorem taxes for educational purposes; provide a homestead exemption

25 LC 44 3074 Senate Bill 352 By: Senators Williams of the 25th and Anderson of the 24th AS PASSED SENATE A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Jasper County school district ad valorem taxes for1 educational purposes in the amount of $40,000.00 of the assessed value of the homestead for2 residents of that school district who are 65 years of age or older; to provide for definitions;3 to specify the terms and conditions of the exemption and the procedures relating thereto; to4 provide for applicability; to provide for compliance with const itutional requirements; to5 provide for a referendum, effective dates, automatic repeal, mandatory execution of election,6 and judicial remedies regarding failure to comply; to provide for related matters; to repeal7 conflicting laws; and for 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 Jasper County school district,13 including, but not limited to, any ad valorem taxes to pay interest on and to retire county14 school district bonded indebtedness.15 S. B. 352 - 1 - 25 LC 44 3074 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended, with the additional qualification that it shall include not more17 than five contiguous acres of homestead property.18 (3) "Senior citizen" means a person who is 65 years of age or older on or before19 January 1 of the year in which application for the exemption under subsection (b) of this20 section is made.21 (b) Each resident of the Jasper County school district who is a senior citizen is granted an22 exemption on such person's homestead from Jasper County school district ad valorem taxes23 for educational purposes in the amount of $40,000.00 of the assessed value of the homestead. 24 The value of that property in excess of such exempted amount sh all remain subject to25 taxation.26 (c) A person shall not receive the homestead exemption granted by subsection (b) of this27 section unless such person or person's agent files an application with the tax commissioner28 of Jasper County, giving such person's age and such additional information relative to29 receiving such exemption as will enable the tax commissioner of Jasper County to make a30 determination regarding the initial and continuing eligibility of such person for such31 exemption. The tax commissioner of Jasper County shall provide application forms for this32 purpose.33 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of34 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year35 so long as the person granted the homestead exemption under subsection (b) of this section36 occupies the residence as a homestead. After such person has filed the proper application as37 provided in subsection (c) of this section, it shall not be nec essary to make application38 thereafter for any year, and such exemption shall continue to be allowed to such person. It39 shall be the duty of any such person granted the homestead exemption under subsection (b)40 of this section to notify the tax commissioner of Jasper County in the event that such person41 for any reason becomes ineligible for such exemption.42 S. B. 352 - 2 - 25 LC 44 3074 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any43 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem44 taxes for municipal purposes, or independent school district ad valorem taxes for educational45 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu46 of and not in addition to any other homestead exemption applicable to Jasper County school47 district ad valorem taxes for educational purposes.48 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years49 beginning on or after January 1, 2026.50 SECTION 2.51 In accordance with the requirements of Article VII, Section II of the Constitution of the State52 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority53 vote in both the Senate and the House of Representatives.54 SECTION 3.55 The election superintendent of Jasper County shall call and conduct an election as provided56 in this section for the purpose of submitting this Act to the e lectors of the Jasper County57 school district for approval or rejection. The election superi ntendent shall conduct that58 election on the Tuesday after the first Monday in November, 2025, and shall issue the call59 and conduct that election as provided by general law. The elec tion superintendent shall60 cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s61 immediately preceding the date thereof in the official organ of Jasper County. The ballot62 shall have written or printed thereon the words:63 "( ) YES64 65 ( ) NO66 67 Shall the Act be approved which provides a homestead exemption from Jasper County school district ad valorem taxes for educational purposes in the amount of $40,000.00 of the assessed value of the homestead f o r residents of that school district who are 65 years of age or older?" S. B. 352 - 3 - 25 LC 44 3074 All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring68 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on69 such question are for approval of the Act, Section 1 of this Act shall become of full force and70 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted71 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall72 be automatically repealed on the 365th calendar day following the election date provided for73 in this section. The expense of such election shall be borne by Jasper County. It shall be the74 election superintendent's duty to certify the result thereof to the Secretary of State. The75 provisions of this section shall be mandatory upon the election superintendent and are not76 intended as directory. If the election superintendent fails or refuses to comply with this77 section, any elector of the Jasper County school district may apply for a writ of mandamus78 to compel the election superintendent to perform his or her duties under this section. If the79 court finds that the election superintendent has not complied with this section, the court shall80 fashion appropriate relief requiring the election superintenden t to call and conduct such81 election on the date required by this section or on the next da te authorized for special82 elections provided for in Code Section 21-2-540 of the O.C.G.A.83 SECTION 4.84 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon85 its approval by the Governor or upon its becoming law without such approval.86 SECTION 5.87 All laws and parts of laws in conflict with this Act are repealed.88 S. B. 352 - 4 -