HB824: HB824 Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens

25 LC 61 0219/AP House Bill 824 (AS PASSED HOUSE AND SENATE) By: Representatives Wade of the 9th and Chastain of the 7th A BILL TO BE ENTITLED AN ACT To close for new applications certain homestead exemptions for senior citizens from Dawson1 County ad valorem taxes for county purposes and homestead exemptions for senior citizens2 from Dawson County school district ad valorem taxes for educational purposes pursuant to3 an Act to provide a homestead exemption from Dawson County ad valorem taxes for county4 purposes and Dawson County School District ad valorem taxes for educational purposes in5 the amount of $10,000.00 of the assessed value of the homestead for certain residents of that6 school district who are 62 to 74 years of age and who have household incomes not exceeding7 $25,000.00 and to provide a homestead exemption from such taxes for the full value of such8 homestead for certain residents of that school district who are 75 years of age or older and9 who have household incomes not exceeding $25,000.00, approved J une 3, 2003 (Ga. L.10 2003, p. 4431); an Act to provide a homestead exemption from Dawson County ad valorem11 taxes for county purposes in the amount of $60,000.00 of the as sessed value of the12 homestead for residents of that county who are disabled or who are 65 years of age or older13 and whose income does not e xceed $50,000.00, approved May 13, 2 008 (Ga. L. 2008, p.14 3871), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695);15 an Act to provide a homestead exemption from Dawson County school district ad valorem16 taxes for educational purposes in the amount of $60,000.00 of t he assessed value of the17 homestead for residents of that school district who are disabled or who are 65 years of age18 H. B. 824 - 1 - 25 LC 61 0219/AP or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L.19 2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p.20 3611); and an Act to provide a homestead exemption from Dawson County school district21 ad valorem taxes for educational purposes in the amount of $120 ,000.00 of the assessed22 value of the homestead for residents of that school district who are 70 years of age or older,23 approved May 28, 2010 (Ga. L. 2010, p. 3608); to provide that a ny senior citizen who24 receives any of these exemptions may continue to receive such e xemption or apply for25 another available homestead exemption; to provide for complianc e with constitutional26 requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory27 execution of election, and judicial remedies regarding failure to comply; to provide for28 related matters; to repeal conflicting laws; and for other purposes.29 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:30 SECTION 1.31 (a) On and after January 1, 2026, Dawson County shall no longer accept applications from32 senior citizens for new senior homestead exemptions pursuant to the following Acts:33 (1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for34 county purposes and Dawson County School District ad valorem ta xes for educational35 purposes in the amount of $10,000.00 of the assessed value of t he homestead for certain36 residents of that school district who are 62 to 74 years of age and who have household37 incomes not exceeding $25,000.00; to provide a homestead exemption from such taxes for38 the full value of such homestead for certain residents of that school district who are 7539 years of age or older and who have household incomes not exceed ing $25,000.00,40 approved June 3, 2003 (Ga. L. 2003, p. 4431);41 (2) An Act to provide a homestead exemption from Dawson County ad valorem taxes for42 county purposes in the amount of $60,000.00 of the assessed val ue of the homestead for43 H. B. 824 - 2 - 25 LC 61 0219/AP residents of that county who are disabled or who are 65 years o f age or older and whose44 income does not exceed $50,000.00, approved May 13, 2008 (Ga. L . 2008, p. 3871), as45 amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695);46 (3) An Act to provide a homestead exemption from Dawson County school district ad47 valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value48 of the homestead for residents of that school district who are disabled or who are 65 years49 of age or older and whose income does not exceed $50,000.00, ap proved May 13, 200850 (Ga. L. 2008, p. 3850), as amended, particularly by an Act appr oved May 28, 2010 (Ga.51 L. 2010, p. 3611); and52 (4) An Act to provide a homestead exemption from Dawson County school district ad53 valorem taxes for educational purposes in the amount of $120,000.00 of the assessed value54 of the homestead for residents of that school district who are 70 years of age or older,55 approved May 28, 2010 (Ga. L. 2010, p. 3608).56 (b) Senior citizens to whom a homestead exemption was granted prior to January 1, 2026,57 pursuant to any Act included in subsection (a) of this section may continue to receive such58 exemption or apply for another available homestead exemption, i ncluding those available59 pursuant to the following Acts:60 (1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for61 county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588);62 and63 (2) An Act to provide homestead exemptions from Dawson County school district ad64 valorem taxes for educational purposes for certain senior citizens, approved April 22, 202465 (Ga. L. 2024, p. 3592).66 H. B. 824 - 3 - 25 LC 61 0219/AP SECTION 2.67 In accordance with the requirements of Article VII, Section II of the Constitution of the State68 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority69 vote in both the Senate and the House of Representatives.70 SECTION 3.71 The election superintendent of Dawson County shall call and conduct an election as provided72 in this section for the purpose of submitting this Act to the e lectors of Dawson County for73 approval or rejection. The election superintendent shall conduct that election no later than74 the Tuesday next following the first Monday in November, 2025, and shall issue the call and75 conduct that election as provided by general law. The election superintendent shall cause the76 date and purpose of the election to be published once a week fo r two weeks immediately77 preceding the date thereof in the official organ of Dawson Coun ty. The ballot shall have78 written or printed thereon the words:79 "( ) YES80 81 ( ) NO82 83 84 85 86 87 88 89 90 91 92 Shall the Act be approved which provides that, beginning January 1, 2026, Dawson County will no longer accept applications for new senior homestead exemptions pursuant to the Acts listed below; provide d, however, that senior citizens who have already been approved for any of these homestead exemptions may choose to continue to receive th at homestead exemption or apply for another available senior homes tead exemption? (1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes and Dawson County School District ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who are 62 to 74 years of age and who have household incomes not exceeding $25,000.00; to provide a homestead exemption from such H. B. 824 - 4 - 25 LC 61 0219/AP 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 taxes for the full value of such homestead for certain resident s of that school district who are 75 years of age or older and who have household incomes not exceeding $25,000.00, approved June 3, 2003 (Ga. L. 2003, p. 4431); (2) An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes in the amount of $60,000.00 o f the assessed value of the homestead for residents of that county wh o are disabled or who are 65 years of age or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3871) , as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695); (3) An Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value of the homestead for residents of that school district who are disabled or who are 65 years of age or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3611); and (4) An Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $120,000.00 of the assessed value of the homestead for resid ents of that school district who are 70 years of age or older, approved May 28, 2010 (Ga. L. 2010, p. 3608). This Act does not affect the availability of senior homestead e xemptions pursuant to the following Acts: (1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes for certain senior citizens, approved H. B. 824 - 5 - 25 LC 61 0219/AP 120 121 122 123 April 22, 2024, (Ga. L. 2024, p. 3588); or (2) An Act to provide homestead exemptions from Dawson County school district ad valorem taxes for educational purposes for c ertain senior citizens, approved April 22, 2024, (Ga. L. 2024, p. 3592)." All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring 124 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on125 such question are for approval of the Act, Section 1 of this Act shall become of full force and126 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted127 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall128 be automatically repealed on the 365th calendar day following the election date provided for129 in this section. The expense of such election shall be borne by Dawson County. It shall be130 the election superintendent's duty to certify the result thereof to the Secretary of State. The131 provisions of this section shall be mandatory upon the election superintendent and are not132 intended as directory. If the election superintendent fails or refuses to comply with this133 section, any elector of the Dawson County may apply for a writ of mandamus to compel the134 election superintendent to perform his or her duties under this section. If the court finds that135 the election superintendent has not complied with this section, the court shall fashion136 appropriate relief requiring the election superintendent to call and conduct such election on137 the date required by this section or on the next date authorized for special elections provided138 for in Code Section 21-2-540 of the O.C.G.A.139 SECTION 4.140 All laws and parts of laws in conflict with this Act are repealed.141 H. B. 824 - 6 -