HB853: HB853 Tunnel Hill, City of; ad valorem tax for municipal purposes; provide new homestead exemption

25 LC 62 0196/AP House Bill 853 (AS PASSED HOUSE AND SENATE) By: Representatives Carpenter of the 4th, Ridley of the 6th, and Tarvin of the 2nd A BILL TO BE ENTITLED AN ACT To provide for a new homestead exemption from City of Tunnel Hill ad valorem taxes for1 municipal purposes in the amount of $325,000.00 for each resident of the City of Tunnel Hill2 who is 70 years of age or older; to provide for definitions; to specify the terms and conditions3 of the exemption and the procedures relating thereto; to provide for applicability; to provide4 for related matters; to provide for compliance with constitutional requirements; to provide5 for a referendum, effective dates, and automatic repeal, mandatory execution of election, and6 judicial remedies regarding failure to comply; to repeal confli cting laws; and for other7 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) "Property taxes for city purposes" means all ad valorem taxes for municipal purposes 12 levied by, for, or on behalf of the City of Tunnel Hill, but excluding any ad valorem taxes13 to pay interest on and to retire municipal bonded indebtedness.14 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15 the O.C.G.A., as amended.16 H. B. 853 - 1 - 25 LC 62 0196/AP (b) Each resident of the City of Tunnel Hill who is 70 years o f age or older is granted an17 exemption on that person's homestead from City of Tunnel Hill a d valorem taxes for18 municipal purposes in the amount of $325,000.00 of the assessed value of that homestead.19 The value of that property in excess of such exempted amount sh all remain subject to20 taxation.21 (c) The surviving spouse of the person who has been granted the exemption provided for in22 subsection (b) of this section shall continue to receive such e xemption, so long as that23 surviving spouse continues to occupy the home as a residence and homestead.24 (d) A person shall not receive the homestead exemption granted by subsection (b) of this25 section unless the person or person's agent files an application with the governing authority,26 or its designee, of the City of Tunnel Hill giving such information relative to receiving such27 exemption as will enable the governing authority, or its designee, to make a determination28 regarding the initial and continuing eligibility of such owner for such exemption. The29 governing authority, or its designee, of the City of Tunnel Hil l shall provide application30 forms for this purpose.31 (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of32 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year33 so long as the owner occupies the residence as a homestead. Af ter a person has filed the34 proper application as provided in subsection (d) of this section, it shall not be necessary to35 make application thereafter for any year and the exemption shall continue to be allowed to36 such person. It shall be the duty of any person granted the ho mestead exemption under37 subsection (b) of this section to notify the governing authorit y, or its designee, of the38 municipality in the event that person for any reason becomes ineligible for that exemption.39 (f) The exemption granted by subsection (b) of this section shall not apply to or affect state40 ad valorem taxes, county or independent school district ad valo rem taxes for educational41 purposes, or county ad valorem taxes for county purposes. The homestead exemption42 H. B. 853 - 2 - 25 LC 62 0196/AP granted by subsection (b) of this section shall be in lieu of and not in addition to any other43 homestead exemption applicable to property taxes for city purposes.44 (g) The exemption granted by subsection (b) of this section shall apply to all taxable years45 beginning on or after the first day of January of the year immediately following the approval46 of this exemption by the voters as provided for in Section 3 of this Act.47 SECTION 2.48 In accordance with the requirements of Article VII, Section II, Paragraph II of the49 Constitution of the State of Georgia, this Act shall not become law unless it receives the50 requisite two-thirds' majority vote in both the Senate and the House of Representatives.51 SECTION 3.52 The municipal election superintendent of the City of Tunnel Hill shall call and conduct an53 election as provided in this section for the purpose of submitting this Act to the electors of54 the City of Tunnel Hill for approval or rejection. The municipal election superintendent shall55 conduct that election in concurrence with the municipal general election in November, 2025.56 The municipal election superintendent shall cause the date and purpose of the election to be57 published once a week for two weeks immediately preceding the date thereof in the official58 organ of the City of Tunnel Hill. The ballot shall have written or printed thereon the words:59 "( ) YES60 61 ( ) NO62 63 Shall the Act be approved which provides a new homestead exemption from City of Tunnel Hill ad valorem taxes for municipal purposes in the amount of $325,000.00 of the assessed value of the homestead for each resident of that city who is 70 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and those persons64 desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes65 cast on such question are for approval of the Act, Section 1 of this Act shall become of full66 force and effect on the first day of January of the year immediately following the approval67 H. B. 853 - 3 - 25 LC 62 0196/AP of this exemption by the voters as provided in this section. If the Act is not so approved or68 if the election is not conducted as provided in this section, S ection 1 of this Act shall not69 become effective, and this Act shall be automatically repealed on January 1, 2026. The70 expense of such election shall be borne by the City of Tunnel Hill. It shall be the municipal71 election superintendent's duty to certify the result thereof to the Secretary of State. The72 provisions of this section shall be mandatory upon the municipal election superintendent and73 are not intended as directory. If the municipal election super intendent fails or refuses to74 comply with this section, any elector of the City of Tunnel Hil l may apply for a writ of75 mandamus to compel the municipal election superintendent to per form his or her duties76 under this section. If the court finds that the municipal elec tion superintendent has not77 complied with this section, the court shall fashion appropriate relief requiring the municipal78 election superintendent to call and conduct such election on the date required by this section79 or on the next date authorized for special elections provided f or in Code Section 21-2-54080 of the O.C.G.A.81 SECTION 4.82 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83 its approval by the Governor or upon its becoming law without such approval.84 SECTION 5.85 All laws and parts of laws in conflict with this Act are repealed.86 H. B. 853 - 4 -