HB823: HB823 Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen

25 LC 47 3662/AP House Bill 823 (AS PASSED HOUSE AND SENATE) By: Representatives Wade of the 9th and Chastain of the 7th A BILL TO BE ENTITLED AN ACT To amend an Act to provide a homestead exemption from Dawson County ad valorem taxes1 for county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p.2 3588), so as to revise the definition of senior citizen; to pro vide that the homestead3 exemption granted by this Act shall be in lieu of and not in addition to any other homestead4 exemption applicable to Dawson County ad valorem taxes for coun ty purposes; to fix a5 nonsubstantive scrivener's error; to provide for compliance with constitutional requirements;6 to provide for a referendum, effective dates, automatic repeal, mandatory execution of7 election, and judicial remedies regarding failure to comply; to provide for related matters;8 to repeal conflicting laws; and for other purposes.9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 SECTION 1.11 An Act to provide a homestead exemption from Dawson County ad valorem taxes for county12 purposes for certain senior citizens, approved April 22, 2024 ( Ga. L. 2024, p. 3588), is13 amended by revising paragraph (3) of subsection (a) and subsect ion (e) of Section 1 as14 follows:15 H. B. 823 - 1 - 25 LC 47 3662/AP "(3) 'Senior citizen' means any resident of Dawson County who has owned one or more16 homesteads or who has maintained a primary residency within Daw son County for at17 least 30 years."18 "(e) The exemption granted by subsection (b) of this section shall not apply to or affect any19 state ad valorem taxes, county or independent school district ad valorem taxes for educational20 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption21 granted by subsection (b) of this section shall be in lieu of and not in addition to any other22 homestead exemption applicable to Dawson County ad valorem taxes for county purposes."23 SECTION 2.24 Said Act is further amended in Section 3 by striking the term "January 1, 2026" and replacing25 it with "January 1, 2025."26 SECTION 3.27 In accordance with the requirements of Article VII, Section II of the Constitution of the State28 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority29 vote in both the Senate and the House of Representatives.30 SECTION 4.31 The election superintendent of Dawson County shall call and conduct an election as provided32 in this section for the purpose of submitting this Act to the electors of the Dawson County33 for approval or rejection. The election superintendent shall c onduct that election no later34 than the Tuesday next following the first Monday in November, 2025, and shall issue the call35 and conduct that election as provided by general law. The elec tion superintendent shall36 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 s37 immediately preceding the date thereof in the official organ of Dawson County. The ballot38 shall have written or printed thereon the words:39 H. B. 823 - 2 - 25 LC 47 3662/AP "( ) YES40 ( ) NO41 42 43 44 45 46 47 48 Shall the Act be approved which amends an Act to provide a home stead exemption from Dawson County ad valorem taxes for county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588), so as to provide that senior citizens who have resided in, but not owned, a homestead within the county for at least 30 years also qualify for the exemption granted by that Act and to provide that such homestea d exemption shall be in lieu of and not in addition to any other homestead exemption applicable to Dawson County ad valorem taxes for coun ty purposes?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring49 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on50 such question are for approval of the Act, Section 1 of this Act shall become of full force and51 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted52 as provided in this section, Section 1 of this Act shall not be come effective, and Section 153 of this Act shall be automatically repealed on the 365th calendar day following the election54 date provided for in this section. The expense of such electio n shall be borne by Dawson55 County. It shall be the election superintendent's duty to cert ify the result thereof to the56 Secretary of State. The provisions of this section shall be ma ndatory upon the election57 superintendent and are not intended as directory. If the elect ion superintendent fails or58 refuses to comply with this section, any elector of the Dawson County may apply for a writ59 of mandamus to compel the election superintendent to perform his or her duties under this60 section. If the court finds that the election superintendent has not complied with this section,61 the court shall fashion appropriate relief requiring the electi on superintendent to call and62 conduct such election on the date required by this section or on the next date authorized for63 special elections provided for in Code Section 21-2-540 of the O.C.G.A.64 H. B. 823 - 3 - 25 LC 47 3662/AP SECTION 5.65 Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon66 its approval by the Governor or upon its becoming law without such approval.67 SECTION 6.68 All laws and parts of laws in conflict with this Act are repealed.69 H. B. 823 - 4 -