HB 1340: Hall County; ad valorem tax for educational purposes; homestead exemption; increase income cap

House Bill 1340 (AS PASSED HOUSE AND SENATE)

By: Representatives McCollum of the 30th, Dunahoo of the 31st, Cox of the 28th, Hong of the 103rd, Clark of the 100th, and others

A BILL TO BE ENTITLED

AN ACT

To amend an Act providing for homestead exemptions from Hall County school district ad valorem taxes for educational purposes for certain residents of that school district who are senior citizens, approved April 6, 1998 (Ga. L. 1998, p. 4281), as amended, so as to increase the income cap on the homestead exemption provided to residents of the school district 62 years of age and older; to provide that any person 66 years of age or older shall receive a new exemption on the first $400,000.00 of the assessed value of the homestead; to provide that persons who have already applied for one of the exemptions provided for in this Act need not apply for subsequent exemptions as they age into new classifications; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

An Act providing for homestead exemptions from Hall County school district ad valorem taxes for educational purposes for certain residents of that school district who are senior citizens, approved April 6, 1998 (Ga. L. 1998, p. 4281), as amended, is amended in Section 2 by revising subsections (a) and (b) and adding a new subsection to read as follows: "(a) Each resident of the Hall County school district who is disabled or at least 62 years of age but less than 66 years of age on or before January 1 of the year in which application for the exemption under this subsection is made is granted an exemption on that person's homestead from all Hall County school district ad valorem taxes for educational purposes in the amount of $30,000.00 of the assessed value of that homestead if that person's income, together with the income of the spouse of such person who resides within such homestead, does not exceed $40,000.00 for the immediately preceding taxable year. The unremarried surviving widow or widower who is at least 55 years of age shall continue to receive the exemption provided under this subsection so long as that unremarried surviving widow or widower continues to occupy the home as a residence and homestead, until such unremarried surviving widow or widower becomes 66 years of age or older and is otherwise qualified to receive the exemption under subsection (b) of this section. With respect to the exemption under this subsection, such unremarried surviving widow or widower shall remain subject to the income limitations specified in this subsection. The value of that property in excess of such exempted amount shall remain subject to taxation.

(a.1) Each resident of the Hall County school district who is 66 years of age or older on or before January 1 of the year in which the exemption under this subsection is first claimed is granted an exemption on that person's homestead from all Hall County school district ad valorem taxes for educational purposes up to the first $480,000.00 of the assessed value of that homestead. The unremarried surviving widow or widower who is at least 66 years of age shall continue to receive the exemption provided under this subsection so long as that unremarried surviving widow or widower continues to occupy the home as a residence and homestead. The value of that property in excess of such exempted amount shall remain subject to taxation. A person receiving the exemption provided for in subsection (a) of this section need not apply for the exemption provided for in this subsection.

(b) Each resident of the Hall County school district who is 70 years of age or older on or before January 1 of the year in which the exemption under this subsection is first claimed is granted an exemption on that person's homestead from all Hall County school district ad valorem taxes for educational purposes for the full value of that homestead. The unremarried surviving widow or widower who is at least 65 years of age shall continue to receive the exemption provided under this subsection so long as that unremarried surviving widow or widower continues to occupy the home as a residence and homestead. A person receiving the exemption provided for in subsection (a.1) of this section need not apply for the exemption provided for in this subsection."

SECTION 2.

In accordance with the requirements of Article VII, Section II of the Constitution of the State of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority vote in both the Senate and the House of Representatives.

SECTION 3.

The election superintendent of Hall County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the Hall County school district for approval or rejection. The election superintendent shall conduct that election on the Tuesday after the first Monday in November of 2026 and shall issue the call and conduct that election as provided by general law. The election superintendent shall cause the date and purpose of the election to be published once a week for two weeks immediately preceding the date thereof in the official organ of Hall County. The ballot shall have written or printed thereon the words:

"( ) YES Shall the Act amending the existing senior citizen homestead exemption for Hall County school district ad valorem taxation for educational purposes be ( ) NO approved so as to increase the income cap on the first exemption provided to residents 62 years of age and older from $25,000.00 to $40,000.00 and to provide a new exemption for residents 66 years of age or older for the first $1,200,000.00 of the appraised value of the homestead?"

All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on such question are for approval of the Act, Section 1 of this Act shall become of full force and effect on January 1, 2027. If the Act is not so approved or if the election is not conducted as provided in this section, Section 1 of this Act shall not become effective, and this Act shall be automatically repealed on the 365th calendar day following the election date provided for in this section. The expense of such election shall be borne by Hall County. It shall be the election superintendent's duty to certify the result thereof to the Secretary of State. The provisions of this section shall be mandatory upon the election superintendent and are not intended as directory. If the election superintendent fails or refuses to comply with this section, any elector of Hall County may apply for a writ of mandamus to compel the election superintendent to perform his or her duties under this section. If the court finds that the election superintendent has not complied with this section, the court shall fashion appropriate relief requiring the election superintendent to call and conduct such election on the date required by this section or on the next date authorized for special elections provided for in Code Section 21-2-540 of the O.C.G.A.

SECTION 4.

Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 5.

All laws and parts of laws in conflict with this Act are repealed.