HB859: HB859 Cartersville, City of; independent school district ad valorem tax; provide homestead exemption

25 LC 61 0236/AP House Bill 859 (AS PASSED HOUSE AND SENATE) By: Representatives Gambill of the 15th and Scoggins of the 14th A BILL TO BE ENTITLED AN ACT To amend an Act to provide a homestead exemption from certain C ity of Cartersville ad1 valorem taxes for educational purposes in the amount of $28,000.00 of the assessed value of2 the homestead for each resident of the city who is 65 years of age or older or totally disabled,3 approved March 29, 1995 (Ga. L. 1995, p. 3950), as amended, so as to provide a homestead4 exemption from City of Cartersville independent school district ad valorem taxes for5 educational purposes in the amount of $60,000.00 of the assessed value of the homestead for6 residents who are between 65 and 69 years of age or totally disabled; to provide a homestead7 exemption from City of Cartersville independent school district ad valorem taxes for8 educational purposes in the amount of $80,000.00 of the assessed value of the homestead for9 residents who are between 70 and 74 years old; to provide a homestead exemption from City10 of Cartersville independent school district ad valorem taxes for educational purposes in the11 amount of $100,000.00 of the assessed value of the homestead for residents who are between12 75 and 79 years old; to provide a homestead exemption from City of Cartersville independent13 school district ad valorem taxes for educational purposes in the amount of $200,000.00 for14 residents who are 80 years old or over; to provide that such exemptions shall only apply to15 taxable years 2028 through 2032; to provide a sunset date; to p rovide for applicability; to16 provide for compliance with constitutional requirements; to pro vide for a referendum,17 effective dates, automatic repeal, mandatory execution of elect ion, and judicial remedies18 H. B. 859 - 1 - 25 LC 61 0236/AP regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for19 other purposes.20 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:21 SECTION 1.22 An Act to provide a homestead exemption from certain City of Cartersville ad valorem taxes23 for educational purposes in the amount of $28,000.00 of the assessed value of the homestead24 for each resident of the city who is 65 years of age or older o r totally disabled, approved25 March 29, 1995 (Ga. L. 1995, p. 3950), as amended, is amended b y revising Section 2 as26 follows:27 "SECTION 2.28 (a) Each resident of the City of Cartersville who is between 65 and 69 years of age or who29 is totally disabled on the first day of January of a taxable year is granted an exemption on30 that person's homestead from all City of Cartersville ad valore m taxes for educational31 purposes in the amount of $60,000.00 of the assessed value of t hat homestead for that32 taxable year.33 (b) Each resident of the City of Cartersville who is between 70 and 74 years of age on the34 first day of January of a taxable year is granted an exemption on that person's homestead35 from all City of Cartersville ad valorem taxes for educational purposes in the amount of36 $80,000.00 of the assessed value of that homestead for that taxable year.37 (c) Each resident of the City of Cartersville who is between 75 and 79 years of age on the38 first day of January of a taxable year is granted an exemption on that person's homestead39 from all City of Cartersville ad valorem taxes for educational purposes in the amount40 of $100,000.00 of the assessed value of that homestead for that taxable year.41 H. B. 859 - 2 - 25 LC 61 0236/AP (d) Each resident of the City of Cartersville who is 80 years of age or older on the first day42 of January of a taxable year is granted an exemption on that person's homestead from all43 City of Cartersville ad valorem taxes for educational purposes in the amount44 of $200,000.00 of the assessed value of that homestead for that taxable year.45 (e) This Act shall be automatically repealed on December 31, 2032."46 SECTION 2.47 In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the48 Constitution of the State of Georgia, this Act shall not become law unless it receives the49 requisite two-thirds' majority vote in both the Senate and the House of Representatives.50 SECTION 3.51 The municipal election superintendent of the City of Cartersville shall call and conduct an52 election as provided in this section for the purpose of submitting this Act to the electors of53 the City of Cartersville independent school district for approval or rejection. The municipal54 election superintendent shall conduct that election on the Tuesday after the first Monday in55 November, 2026, and shall issue the call and conduct that elect ion as provided by general56 law. The municipal election superintendent shall cause the date and purpose of the election57 to be published once a week for two weeks immediately preceding the date thereof in the58 official organ of Bartow County. The ballot shall have written or printed thereon the words:59 H. B. 859 - 3 - 25 LC 61 0236/AP "( ) YES 60 ( ) NO61 62 63 64 65 66 67 68 69 70 Shall the Act be approved which changes the homestead exemption from City of Cartersville independent school district ad valorem tax es for educational purposes for tax years 2028, 2029, 2030, 2031, and 2032: (1) In the amount of $60,000.00 of the assessed value of the homestead for residents who are between 65 and 69 years of age or totally disabled; (2) In the amount of $80,000.00 of the assessed value of the homestead for residents who are between 70 and 74 years old; (3) In the amount of $100,000.00 of the assessed value of the homestead for residents who are between 75 and 79 years old; and (4) In the amount of $200,000.00 for residents who are 80 year s old or over?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring 71 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, 2028, and shall apply to all taxable years beginning on or after such date. 74 If the Act is not so approved or if the election is not conducted as provided in this section,75 Section 1 of this Act shall not become effective, and this Act shall be automatically repealed76 on the first day of January immediately following that election date. The expense of such77 election shall be borne by the City of Cartersville. It shall be the municipal election78 superintendent's duty to certify the result thereof to the Secretary of State. The provisions79 of this section shall be mandatory upon the municipal election superintendent and are not80 intended as directory. If the municipal election superintenden t fails or refuses to comply81 with this section, any elector of the City of Cartersville independent school district may apply82 for a writ of mandamus to compel the municipal election superin tendent to perform his or83 her duties under this section. If the court finds that the municipal election superintendent has84 not complied with this section, the court shall fashion appropr iate relief requiring the85 municipal election superintendent to call and conduct such election on the date required by86 H. B. 859 - 4 - 25 LC 61 0236/AP this section or on the next date authorized for special electio ns provided for in Code87 Section 21-2-540 of the O.C.G.A.88 SECTION 4.89 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon90 its approval by the Governor or upon its becoming law without such approval.91 SECTION 5.92 All laws and parts of laws in conflict with this Act are repealed.93 H. B. 859 - 5 -