HB 63: Dodge County; ad valorem tax; provide homestead exemption

House Bill 63EX

By: Representative Mathis of the 133rd

A BILL TO BE ENTITLED

AN ACT

To provide a homestead exemption from Dodge County ad valorem taxes in the amount of the assessed value of the homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special district conterminous with Dodge 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 and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; 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" means all ad valorem taxes imposed by the governing authority of the county for all purposes.

(2) "County" means Dodge County and its governing authority. H. B. 63EX

(3) "Homestead property" shall have the same meaning as provided in Code Section 48-8-109.50 of the O.C.G.A.

(4) "LHOST" means the special sales and use tax established under Article 2C of Chapter 8 of Title 48 of the O.C.G.A.

(5) "Local tax official" means the tax official charged with the duty of receiving applications for homestead exemptions for the county.

(6) "Special district" means the special district conterminous with the county and established by Code Section 48-8-109.51 of the O.C.G.A.

(b) Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the county for all purposes in the amount of the assessed value of such homestead property as is determined annually based upon the net proceeds of the sales and use tax collected under Article 2C of Chapter 8 of Title 48 of the O.C.G.A. on such person's homestead property located within the special district determined annually based upon the net proceeds of the sales and use tax collected within the special district in accordance with Code Section 48-8-109.57 of the O.C.G.A. for the special district based upon the net proceeds of the LHOST collected within the special district. The value of such property in excess of such exempted amount shall remain subject to taxation.

(c) 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 local tax official giving such information relative to receiving such exemption as will enable the local tax official to make a determination regarding the initial and continuing eligibility of such person for such exemption; provided, however, that any person who previously applied for another homestead exemption from ad valorem taxes imposed by the county, was allowed such homestead exemption for the immediately preceding tax year, and remains eligible for such homestead exemption for that same homestead property in the current tax year shall be allowed the exemption granted under subsection (b) of this section for that homestead H. B. 63EX

without the application otherwise required by this subsection. The local tax official shall provide application forms for the purposes 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. Once granted to a person, the exemption shall be automatically renewed from year to year without application so long as the person granted the homestead exemption under subsection (b) of this section occupies such residence as a homestead and otherwise remains eligible for such exemption. It shall be the duty of any person granted the homestead exemption under subsection (b) of this section to notify the local tax official in the event that such person for any reason becomes ineligible for such exemption.

(e) In accordance with the provisions of subsection (c) of Code Section 48-8-109.52 of the O.C.G.A., the exemption granted by subsection (b) of this section:

(1) Shall not apply to or affect any ad valorem taxes other than those levied by the governing authority of the local government to which this Act applies;

(2) Shall only apply to those portions of real property located within the special district;

(3) Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property; and

(4) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on January 1 of the year subsequent to the approval of this Act in the referendum provided for in Section 4 of this Act and ending on December 31, 2039.

(f) In accordance with the provisions of subsection (a) of Code Section 48-8-109.54 of the O.C.G.A., the LHOST shall be imposed from January 1, 2028, until December 31, 2037.

SECTION 2.

This Act incorporates by reference the terms and conditions specified under Article 2C of Chapter 8 of Title 48 of the O.C.G.A.

H. B. 63EX

SECTION 3.

In accordance with the requirements of Article VII, Section II, Paragraph II(a)(2) 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 4.

(a) The election superintendent of the county shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the county for approval or rejection. The election superintendent shall conduct that election on the Tuesday following the first Monday in November, 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 the county. The ballot shall have written or printed thereon the words:

"( ) YES Shall the Act be approved which provides a homestead exemption from Dodge County ad valorem taxes for county purposes in an amount of the ( ) NO assessed value of the homestead property as is determined annually using the proceeds of a new 1 percent Local Homestead Option Sales Tax to be imposed within the special district of Dodge County for ten years as a result of such Act?"

(b) 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 the county. It H. B. 63EX

shall be the election superintendent's duty to certify the result thereof to the Secretary of State.

(c) 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 the 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 5.

Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 6.

All laws and parts of laws in conflict with this Act are repealed. H. B. 63EX