HB814: HB814 Lowndes County; ad valorem tax for county purposes; provide homestead exemption

25 LC 47 3659/AP House Bill 814 (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 ad valorem taxes for county1 purposes in the amount of $40,000.00 of the assessed value of the homestead for residents2 of that county who are 65 years of age or older; to provide a h omestead exemption from3 Lowndes County ad valorem taxes for county purposes in the amount of $50,000.00 of the4 assessed value of the homestead for residents of that county who are 70 years of age or older;5 to provide for definitions; to specify the terms and conditions of the exemption and the6 procedures relating thereto; to provide for applicability; to p rovide for compliance with7 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,8 mandatory execution of election, and judicial remedies regardin g failure to comply; to9 provide for related matters; to repeal conflicting laws; and for other purposes.10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11 SECTION 1.12 (a) As used in this Act, the term:13 (1) "Ad valorem taxes for county purposes" means all ad valore m taxes for county14 purposes levied by, for, or on behalf of Lowndes County, except for any ad valorem taxes15 to pay interest on and to retire county bonded indebtedness.16 H. B. 814 - 1 - 25 LC 47 3659/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of17 the O.C.G.A., as amended.18 (b) Each resident of Lowndes County who is 65 years of age or older on or before January 119 of the year in which application for the exemption required by subsection (d) of this section20 is made is granted an exemption on such person's homestead from Lowndes County ad21 valorem taxes for county purposes in the amount of $40,000.00 of the assessed value of such22 homestead. The value of that property in excess of such exempt ed amount shall remain23 subject to taxation.24 (c) Each resident of Lowndes County who is 70 years of age or older on or before January 125 of the year in which application for the exemption required by subsection (d) of this section26 is made is granted an exemption on such person's homestead from Lowndes County ad27 valorem taxes for county purposes in the amount of $50,000.00 of the assessed value of such28 homestead. The value of that property in excess of such exempt ed amount shall remain29 subject to taxation.30 (d)(1) Except as provided for in paragraph (2) of this subsect ion, a person shall not31 receive the homestead exemption granted by subsection (b) or (c) of this section unless32 such person or person's agent files an application with the tax commissioner of Lowndes33 County, giving such information relative to receiving such exemption as will enable the34 tax commissioner of Lowndes County to make a determination regarding the initial and35 continuing eligibility of such person for such exemption. The tax commissioner of36 Lowndes County shall provide application forms for this purpose.37 (2) Each resident of Lowndes County 65 years of age or older allowed the $10,000.0038 homestead exemption on such resident's homestead from Lowndes County ad valorem39 taxes for county purposes granted by the amendment to the Constitution of the State of40 Georgia applicable to residents of Lowndes County adopted by Ga. Laws 1980, p. 2207,41 shall be automatically allowed the exemption granted by subsect ion (b) of this section42 H. B. 814 - 2 - 25 LC 47 3659/AP without filing an application with the tax commissioner of Lowndes County as provided43 in paragraph (1) of this subsection.44 (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of45 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year46 so long as the person granted the homestead exemption under sub section (b) or (c) of this47 section occupies the residence as a homestead. After such pers on has filed the proper48 application as provided in paragraph (1) of subsection (d) of this section or is automatically49 allowed the exemption gr anted by subsection (b) of this Code se ction as provided for in50 paragraph (2) of subsection (d ) of this Code section, it shall not be necessary to make51 application thereafter for any year, and such exemption shall continue to be allowed to such52 person. It shall be the duty of any such person granted the ho mestead exemption under53 subsection (b) or (c) of this section to notify the tax commissioner of Lowndes County in the54 event that such person for any reason becomes ineligible for such exemption.55 (f)(1) The exemption granted by subsection (b) or (c) of this section shall not apply to56 or affect any state ad valorem taxes, county or independent sch ool district ad valorem57 taxes for educational purposes, or municipal ad valorem taxes for municipal purposes.58 (2) The homestead exemption granted by subsection (b) of this section shall be in lieu59 of and not in addition to any other homestead exemption applicable to Lowndes County60 ad valorem taxes for county purposes, including but not limited to the exemption granted61 in subsection (c) of this section.62 (3) The homestead exemption granted by subsection (c) of this section shall be in lieu63 of and not in addition to any other homestead exemption applicable to Lowndes County64 ad valorem taxes for county purposes, including but not limited to the exemption granted65 in subsection (b) of this section.66 (g) The exemption granted by subsection (b) or (c) of this section shall apply to all taxable67 years beginning on or after January 1, 2027.68 H. B. 814 - 3 - 25 LC 47 3659/AP SECTION 2.69 In accordance with the requirements of Article VII, Section II of the Constitution of the State70 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority71 vote in both the Senate and the House of Representatives.72 SECTION 3.73 The election superintendent of Lowndes County shall call and co nduct an election as74 provided in this section for the purpose of submitting this Act to the electors of Lowndes75 County for approval or rejection. The election superintendent shall conduct that election on76 the date of the 2026 general primary and shall issue the call a nd conduct that election as77 provided by general law. The election superintendent shall cause the date and purpose of the78 election to be published once a week for two weeks immediately preceding the date thereof79 in the official organ of Lowndes County. The ballot shall have written or printed thereon the80 words:81 "( ) YES82 83 ( ) NO84 85 86 87 Shall the Act be approved which provides a homestead exemption from Lowndes County ad valorem taxes for county purposes in the amou nt of $40,000.00 of the assessed value of the homestead for residents of that county 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 count y who are 70 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring88 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on89 such question are for approval of the Act, Section 1 of this Act shall become of full force and90 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted91 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall92 be automatically repealed on the 365th calendar day following the election date provided for93 in this section. The expense of such election shall be borne by Lowndes County. It shall be94 H. B. 814 - 4 - 25 LC 47 3659/AP the election superintendent's duty to certify the result thereof to the Secretary of State. The95 provisions of this section shall be mandatory upon the election superintendent and are not96 intended as directory. If the election superintendent fails or refuses to comply with this97 section, any elector of Lowndes County may apply for a writ of mandamus to compel the98 election superintendent to perform his or her duties under this section. If the court finds that99 the election superintendent has not complied with this section, the court shall fashion100 appropriate relief requiring the election superintendent to call and conduct such election on101 the date required by this section or on the next date authorized for special elections provided102 for in Code Section 21-2-540 of the O.C.G.A.103 SECTION 4.104 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon105 its approval by the Governor or upon its becoming law without such approval.106 SECTION 5.107 All laws and parts of laws in conflict with this Act are repealed.108 H. B. 814 - 5 -