HB 815: Lowndes County; ad valorem tax for county purposes; provide homestead exemption

House Bill 815 (AS PASSED HOUSE AND SENATE)

By: Representatives LaHood of the 175th, Corbett of the 174th, Burchett of the 176th, and Sharper of the 177th

A BILL TO BE ENTITLED

AN ACT

To provide a homestead exemption from Lowndes County ad valorem taxes for county purposes in the amount of $12,000.00 of the assessed value of the homestead for residents of that county; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; 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.

(a) As used in this Act, the term:

(1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for, or on behalf of Lowndes County, except for any ad valorem taxes to pay interest on and to retire county bonded indebtedness.

(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., as amended.

(b) Each resident of Lowndes County is granted an exemption on such person's homestead from Lowndes County ad valorem taxes for county purposes in the amount of $12,000.00 of the assessed value of that homestead. The value of such property in excess of such exempted amount shall remain subject to taxation.

(c)(1) Except as provided for in paragraph (2) of this subsection, a person shall not receive the homestead exemption granted by subsection (b) of this section unless such person or person's agent files an application with the tax commissioner of Lowndes County, giving such information relative to receiving such exemption as will enable the tax commissioner of Lowndes County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Lowndes County shall provide application forms for this purpose.

(2) Each resident of Lowndes County allowed the $6,000.00 homestead exemption on such resident's homestead from Lowndes County ad valorem taxes for county purposes granted by the amendment to the Constitution of the State of Georgia applicable to residents of Lowndes County adopted by Ga. Laws 1980, p. 2207, shall be automatically allowed the exemption granted by subsection (b) of this section without filing an application with the tax commissioner of Lowndes County as provided in paragraph (1) of this subsection.

(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year so long as the person granted the homestead exemption under subsection (b) of this section occupies the residence as a homestead. After such person has filed the proper application as provided in paragraph (1) of subsection (c) of this section or is automatically allowed such exemption as provided for in paragraph (2) of subsection (c) of this section, it shall not be necessary to make application thereafter for any year, and such exemption shall continue to be allowed to such person. It shall be the duty of any such person granted the homestead exemption under subsection (b) of this section to notify the tax commissioner of Lowndes County in the event that such person for any reason becomes ineligible for such exemption. (e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes, county or independent school district ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal purposes.

(2) The homestead exemption granted by subsection (b) of this section shall be in lieu of and not in addition to any other homestead exemption applicable to Lowndes County ad valorem taxes for county purposes.

(f) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2027.

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 Lowndes County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of Lowndes County for approval or rejection. The election superintendent shall conduct that election on the date of the 2026 general primary 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 Lowndes County. The ballot shall have written or printed thereon the words:

"( ) YES Shall the Act be approved which provides a homestead exemption from Lowndes County ad valorem taxes for county purposes in the amount of ( ) NO $12,000.00 of the assessed value of the homestead for all residents of that county?"

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 Lowndes 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 Lowndes 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.