HB835: HB835 Dalton, City of; school district ad valorem tax; increase homestead exemption

25 LC 44 3180/AP House Bill 835 (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 amend an Act to provide for a homestead exemption from City of Dalton independent1 school district ad valorem taxes for educational purposes in th e amount of $150,000.00 of2 the assessed value of the homestead for residents of that school district who are 70 years of3 age or over, approved May 17, 2004 (Ga. L. 2004, p. 3763), as amended, so as to increase4 such exemption; to provide for compliance with constitutional requirements; to provide for5 a referendum, effective dates, and automatic repeal; to provide for mandatory execution of6 election and judicial remedies regarding failure to comply; to provide for related matters; to7 repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 An Act to provide for a homest ead exemption from City of Dalton independent school11 district ad valorem taxes for educational purposes in the amoun t of $150,000.00 of the12 assessed value of the homestead for residents of that school district who are 70 years of age13 or over, approved May 17, 2004 (Ga. L. 2004, p. 3763), as amended, is amended by revising14 subsection (b) of Section 1 as follows:15 H. B. 835 - 1 - 25 LC 44 3180/AP "(b) Each resident of the City of Dalton independent school district who is 70 years of age16 or older is granted an exemption on that person's homestead fro m City of Dalton17 independent school district ad valorem taxes for educational pu rposes in the amount18 of $325,000.00 of the assessed value of that homestead. The va lue of that property in19 excess of such exempted amount shall remain subject to taxation."20 SECTION 2.21 In accordance with the requirements of Article VII, Section II of the Constitution of the State22 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23 vote in both the Senate and the House of Representatives.24 SECTION 3.25 The election superintendent of the City of Dalton shall call an d conduct an election as26 provided in this section for the purpose of submitting this Act to the electors of the City of27 Dalton independent school district for approval or rejection. The election superintendent28 shall conduct that election on the Tuesday following the first Monday in November, 2025,29 and shall issue the call and conduct such election as provided by general law. The election30 superintendent shall cause the date and purpose of the election to be published once a week31 for two weeks immediately preceding the date thereof in the off icial organ of Whitfield32 County. The ballot shall have written or printed thereon the words:33 "( ) YES34 35 ( ) NO36 37 Shall the Act be approved which increases the homestead exemption from City of Dalton independent school district ad valorem taxes for educational purposes for residents of that school district who are 70 years of age or older to $325,000.00 of the assessed value of the homestead?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring38 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on39 such question are for approval of the Act, Section 1 of this Act shall become of full force and40 H. B. 835 - 2 - 25 LC 44 3180/AP effect on January 1, 2026. If the Act is not so approved or if the election is not conducted41 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall42 be automatically repealed on the 365th calendar day following the election date provided for43 in this section. The expense of such election shall be borne by the City of Dalton. It shall44 be the election superintendent's duty to certify the result the reof to the Secretary of State. 45 The provisions of this section shall be mandatory upon the election superintendent and are46 not intended as directory. If the election superintendent fails or refuses to comply with this47 section, any elector of the City of Dalton independent school district may apply for a writ of48 mandamus to compel the election superintendent to perform his o r her duties under this49 section. If the court finds that the election superintendent has not complied with this section,50 the court shall fashion appropriate relief requiring the electi on superintendent to call and51 conduct such election on the date required by this section or on the next date authorized for52 special elections provided for in Code Section 21-2-540 of the O.C.G.A.53 SECTION 4.54 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon55 its approval by the Governor or upon its becoming law without such approval.56 SECTION 5.57 All laws and parts of laws in conflict with this Act are repealed.58 H. B. 835 - 3 -