HB841: HB841 Pickens County; school district ad valorem tax; provide homestead exemption

25 LC 47 3549/AP House Bill 841 (AS PASSED HOUSE AND SENATE) By: Representative Jasperse of the 11th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Pickens County school district ad valorem taxes for1 educational purposes in the amount of $40,000.00 of the assessed value of the homestead for2 residents of that school district who are 62 years of age or older and whose income does not3 exceed $40,000.00; to provide for definitions; to specify the t erms and conditions of the4 exemption and the procedures relating thereto; to provide for a pplicability; to provide for5 compliance with constitutional requirements; to provide for a r eferendum, effective dates,6 automatic repeal, mandatory execution of election, and judicial remedies regarding failure7 to comply; to provide for related matters; to repeal conflicting laws; and for other 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) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12 educational purposes levied by, for, or on behalf of the Pickens County school district,13 including, but not limited to, any ad valorem taxes to pay interest on and to retire county14 school district bonded indebtedness.15 H. B. 841 - 1 - 25 LC 47 3549/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended with the additional qualification that it shall include not more17 than five contiguous acres of homestead property.18 (3) "Income" means gross income from all sources determined pursuant to Chapter 7 of19 Title 48 of the O.C.G.A., as amended, for state income tax purposes.20 (4) "Senior citizen" means a person who is 62 years of age or older on or before21 January 1 of the year in which application for the exemption under subsection (b) of this22 section is made.23 (b) Each resident of the Pickens County school district who is a senior citizen is granted an24 exemption on such person's homestead from Pickens County school district ad valorem taxes25 for educational purposes in the amount of $40,000.00 of the ass essed value of such26 homestead. The exemption under this subsection shall only be g ranted if such person's27 income, together with the income of the spouse who also occupie s and resides at such28 homestead, does not exceed $40,000.00 for the immediately preceding year. The value of29 that property in excess of such exempted amount shall remain subject to taxation.30 (c) A person shall not receive the homestead exemption granted by subsection (b) of this31 section unless such person or person's agent files an application with the tax commissioner32 of Pickens County, giving such person's age, income, and such a dditional information33 relative to receiving such exemption as will enable the tax commissioner of Pickens County34 to make a determination regarding the initial and continuing el igibility of such person for35 such exemption. The tax commissioner of Pickens County shall provide application forms36 for this purpose.37 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of38 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year39 so long as the person granted the homestead exemption under subsection (b) of this section40 occupies the residence as a homestead. After such person has filed the proper application as41 provided in subsection (c) of this section, it shall not be nec essary to make application42 H. B. 841 - 2 - 25 LC 47 3549/AP thereafter for any year, and such exemption shall continue to be allowed to such person. It43 shall be the duty of any such person granted the homestead exemption under subsection (b)44 of this section to notify the tax commissioner of Pickens County in the event that such person45 for any reason becomes ineligible for such exemption.46 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any47 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem48 taxes for municipal purposes, or independent school district ad valorem taxes for educational49 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu50 of and not in addition to any other homestead exemption applicable to Pickens County school51 district ad valorem taxes for educational purposes.52 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years53 beginning on or after January 1, 2026.54 SECTION 2.55 In accordance with the requirements of Article VII, Section II of the Constitution of the State56 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority57 vote in both the Senate and the House of Representatives.58 SECTION 3.59 The election superintendent of Pickens County shall call and conduct an election as provided60 in this section for the purpose of submitting this Act to the e lectors of the Pickens County61 school district for approval or rejection. The election superi ntendent shall conduct that62 election on the Tuesday following the first Monday in November, 2025, and shall issue the63 call and conduct that election as provided by general law. The election superintendent shall64 cause the date and purpose of the election to be published once a we e k f o r t w o w e e k s65 immediately preceding the date thereof in the official organ of Pickens County. The ballot66 shall have written or printed thereon the words:67 H. B. 841 - 3 - 25 LC 47 3549/AP "( ) YES68 69 ( ) NO70 71 72 Shall the Act be approved which provides a homestead exemption from Pickens County school district ad valorem taxes for educational purposes in the amount of $40,000 .00 of the assessed value of the homest ead for residents of that school district who are 62 years of age or older and whose income does not exceed $40,000.00?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring73 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on74 such question are for approval of the Act, Section 1 of this Act shall become of full force and75 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted76 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall77 be automatically repealed on the 365th calendar day following the election date provided for78 in this section. The expense of such election shall be borne by Pickens County. It shall be79 the election superintendent's duty to certify the result thereof to the Secretary of State. The80 provisions of this section shall be mandatory upon the election superintendent and are not81 intended as directory. If the election superintendent fails or refuses to comply with this82 section, any elector of the Pickens County school district may apply for a writ of mandamus83 to compel the election superintendent to perform his or her duties under this section. If the84 court finds that the election superintendent has not complied with this section, the court shall85 fashion appropriate relief requiring the election superintenden t to call and conduct such86 election on the date required by this section or on the next da te authorized for special87 elections provided for in Code 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 H. B. 841 - 4 - 25 LC 47 3549/AP SECTION 5.92 All laws and parts of laws in conflict with this Act are repealed.93 H. B. 841 - 5 -