HB836: HB836 Coweta County; School District ad valorem tax; raise homestead exemption amounts

25 LC 47 3409/AP House Bill 836 (AS PASSED HOUSE AND SENATE) By: Representatives Smith of the 70th, Bonner of the 73rd, Jenkins of the 136th, Glaize of the 67th, and Dawson of the 65th A BILL TO BE ENTITLED AN ACT To amend an Act providing a homestead exemption from Coweta County School District ad1 valorem taxes for educational purposes in the amount of $40,000 .00 for residents of that2 school district who are 65 years of age but less than 71 years of age, $60,000.00 for residents3 of that school district who are 71 years of age but less than 75 years of age, and $80,000.004 for residents of that school district who are 75 years of age o r older, approved5 January 17, 2002 (Ga. L. 2002, p. 3501), as amended, particular ly by an Act approved6 May 7, 2019 (Ga. L. 2019, p. 4204), so as to raise the exemptio n amounts; to specify the7 terms and conditions of the exemption and the procedures relati ng thereto; to provide for8 applicability; to provide for compliance with constitutional re quirements; to provide for a9 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial10 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting11 laws; and for other purposes.12 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:13 SECTION 1.14 An Act providing a homestead exemption from Coweta County School District ad valorem15 taxes for educational purposes in the amount of $40,000.00 for residents of that school16 H. B. 836 - 1 - 25 LC 47 3409/AP district who are 65 years of age but less than 71 years of age, $60,000.00 for residents of that17 school district who are 71 years of age but less than 75 years of age, and $80,000.00 for18 residents of that school district who are 75 years of age or older, approved January 17, 200219 (Ga. L. 2002, p. 3501), as amended, particularly by an Act appr oved May 7, 201920 (Ga. L. 2019, p. 4204), is amended by revising Section 2 as follows:21 "SECTION 2.22 (a) Each resident of the Coweta County School District who is at least 65 years of age but23 less than 71 years of age on or before January 1 of the year in which application for24 exemption under this Act is made or any year subsequent to the making of such application25 is granted an exemption on that p erson's homestead from all Cow eta County School26 District ad valorem taxes for educational purposes in the amoun t of $75,000.00 of the27 assessed value of that person's homestead.28 (b) Each resident of the Coweta County School District who is 71 years of age but less29 than 75 years of age on or before January 1 of the year in which application for exemption30 under this Act is made or any year subsequent to the making of such application is granted31 an exemption on that person's homestead from all Coweta County School District ad32 valorem taxes for educational purposes in the amount of $100,000.00 of the assessed value33 of that person's homestead.34 (c) Each resident of the Coweta County School District who is 75 years of age or older on35 or before January 1 of the year in which application for exemption under this Act is made36 or any year subsequent to the making of such application is granted an exemption on that37 person's homestead from Coweta County School District ad valorem taxes for educational38 purposes in full the amount of the assessed value of that person's homestead.39 (d) A person shall not receive the homestead exemption granted by this Act unless such40 person or person's agent files an affidavit with the tax commis sioner of Coweta County41 giving the person's age and such additional information relativ e to receiving such42 H. B. 836 - 2 - 25 LC 47 3409/AP exemption as will enable the tax commissioner to make a determination as to whether such43 person is entitled to such exemption. The tax commissioner shall provide affidavit forms44 for this purpose and shall require such information as may be necessary to determine the45 initial and continuing eligibility of such person for the exemption.46 (e) The value of the homestead in excess of the exempted amount shall remain subject to47 taxation."48 SECTION 2.49 In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the50 Constitution of the State of Georgia, this Act shall not become law unless it receives the51 requisite two-thirds' majority vote in both the Senate and the House of Representatives.52 SECTION 3.53 The election superintendent of Coweta County shall call and conduct an election as provided54 in this section for the purpose of submitting this Act to the e lectors of the Coweta County55 school district for approval or rejection. The election superi ntendent shall conduct that56 election on the Tuesday following the first Monday in November of 2025 and shall issue the57 call and conduct that election as provided by general law. The election superintendent shall58 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 s59 immediately preceding the date thereof in the official organ of Coweta County. The ballot60 shall have written or printed thereon the words:61 H. B. 836 - 3 - 25 LC 47 3409/AP "( ) YES62 63 ( ) NO64 65 66 67 68 69 70 Shall the Act be approved which raises the homestead exemption from Coweta County School District ad valorem taxes for educational purposes from $60,000.00 to $75,000.00 of the assessed value for residen ts of that school district who are 65 years of age but less than 71 years of age, from $85,000.00 to $100,000.00 of the assessed value for residents of that school district who are 71 years of age but less than 75 years of age, and from $115,000.00 of the assessed value to a full exemption from all ad valorem taxes for educational purposes for residents of that school district who are 75 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring71 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on72 such question are for approval of the Act, Section 1 of this Act shall become of full force and73 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted74 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall75 be automatically repealed on the 365th calendar day following the election date provided for76 in this section. The expense of such election shall be borne by Coweta County. It shall be77 the election superintendent's duty to certify the result thereof to the Secretary of State. The78 provisions of this section shall be mandatory upon the election superintendent and are not79 intended as directory. If the election superintendent fails or refuses to comply with this80 section, any elector of the Coweta County school district may apply for a writ of mandamus81 to compel the election superintendent to perform his or her duties under this section. If the82 court finds that the election superintendent has not complied with this section, the court shall83 fashion appropriate relief requiring the election superintenden t to call and conduct such84 election on the date required by this section or on the next da te authorized for special85 elections provided for in Code Section 21-2-540 of the O.C.G.A.86 H. B. 836 - 4 - 25 LC 47 3409/AP SECTION 4.87 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon88 its approval by the Governor or upon its becoming law without such approval.89 SECTION 5.90 All laws and parts of laws in conflict with this Act are repealed.91 H. B. 836 - 5 -