HB1067: HB1067 West Point, City of; ad valorem tax for municipal purposes; provide homestead exemption

26 LC 47 3853/AP House Bill 1067 (AS PASSED HOUSE AND SENATE) By: Representatives Smith of the 138th, Huddleston of the 72nd, Jenkins of the 136th, Buckner of the 137th, and Rice of the 139th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of West Point ad valorem taxes for municipal1 purposes in the amount of $10,000.00 of the assessed value of the homestead for residents2 of that city; to provide for definitions; to specify the terms and conditions of the exemption3 and the procedures relating thereto; to provide for applicability; to provide for compliance4 with constitutional requirements; to provide for a referendum, effective dates, automatic5 repeal, mandatory execution of election, and judicial remedies regarding failure to comply;6 to provide for related matters; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 (a) As used in this Act, the term:10 (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal11 purposes levied by, for, or on behalf of the City of West Point, including, but not limited12 to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.13 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14 the O.C.G.A., as amended, with the additional qualification that it shall include not more15 than five contiguous acres of homestead property.16 H. B. 1067 - 1 - 26 LC 47 3853/AP (b) Each resident of the City of West Point is granted an exem ption on such person's17 homestead from City of West Point ad valorem taxes for municipal purposes in the amount18 of $10,000.00 of the assessed value of such homestead. The value of that property in excess19 of such exempted amount shall remain subject to taxation.20 (c) A person shall not receive the homestead exemption granted by subsection (b) of this21 section unless such person or person's agent files an application with the governing authority22 of the City of West Point, or the designee thereof, giving such information relative to23 receiving such exemption as will enable the governing authority of the City of West Point,24 or the designee thereof, to make a determination regarding the initial and continuing25 eligibility of such person for such exemption. The governing authority of the City of West26 Point, or the designee thereof, shall provide application forms for this purpose.27 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of28 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year29 so long as the person granted the homestead exemption under subsection (b) of this section30 occupies such residence as a homestead. After a person has filed the proper application as31 provided in subsection (c) of this section, it shall not be nec essary to make application32 thereafter for any year, and such exemption shall continue to be allowed to such person. It33 shall be the duty of any person granted the homestead exemption under subsection (b) of this34 section to notify the governing authority of the City of West Point, or the designee thereof,35 in the event that such person for any reason becomes ineligible for such exemption.36 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any37 state ad valorem taxes, county ad valorem taxes for county purp oses, or county or38 independent school district ad valorem taxes for educational pu rposes. The homestead39 exemption granted by subsection (b) of this section shall be in addition to and not in lieu of40 any other homestead exemption applicable to City of West Point ad valorem taxes for41 municipal purposes.42 H. B. 1067 - 2 - 26 LC 47 3853/AP (f) The exemption granted by subsection (b) of this section shall apply to all taxable years43 beginning on or after January 1, 2027.44 SECTION 2.45 In accordance with the requirements of Article VII, Section II of the Constitution of the State46 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority47 vote in both the Senate and the House of Representatives.48 SECTION 3.49 The municipal election superintendent of the City of West Point shall call and conduct an50 election as provided in this section for the purpose of submitting this Act to the electors of51 the City of West Point for approval or rejection. The municipal election superintendent shall52 conduct that election on Tuesday following the first Monday in November, 2026 and shall53 issue the call and conduct that election as provided by general law. The municipal election54 superintendent shall cause the date and purpose of the election to be published once a week55 for two weeks immediately preceding the date thereof in the off icial organs of Troup and56 Harris Counties. The ballot shall have written or printed thereon the words:57 "( ) YES58 59 ( ) NO 60 61 Shall the Act be approved which provides a homestead exemption from City of West Point ad valorem taxes for municipal purposes in the am ount of $10,000.00 of the assessed value of the homestead for residents of that city?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring62 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on63 such question are for approval of the Act, Section 1 of this Act shall become of full force and64 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted65 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall66 be automatically repealed on the first day of January immediate ly following that election67 H. B. 1067 - 3 - 26 LC 47 3853/AP date. The expense of such election shall be borne by the City of West Point. It shall be the68 municipal election superintendent's duty to certify the result thereof to the Secretary of State. 69 The provisions of this section shall be mandatory upon the municipal election superintendent70 and are not intended as directory. If the municipal election s uperintendent fails or refuses71 to comply with this section, any elector of the City of West Po int may apply for a writ of72 mandamus to compel the municipal election superintendent to per form his or her duties73 under this section. If the court finds that the municipal elec tion superintendent has not74 complied with this section, the court shall fashion appropriate relief requiring the municipal75 election superintendent to call and conduct such election on the date required by this section76 or on the next date authorized for special elections provided for in Code Section 21-2-54077 of the O.C.G.A.78 SECTION 4.79 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon80 its approval by the Governor or upon its becoming law without such approval.81 SECTION 5.82 All laws and parts of laws in conflict with this Act are repealed.83 H. B. 1067 - 4 -