HB1105: HB1105 Ad valorem tax; education purposes of homesteads of qualified individuals who are 65 years of age or older; provide exemption

26 LC 28 0706 House Bill 1105 By: Representatives Washburn of the 144th, Dunahoo of the 31st, Scoggins of the 14th, Reeves of the 99th, Donatucci of the 105th, and others A BILL TO BE ENTITLED AN ACT To amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Of ficial Code of Georgia1 Annotated, relating to tax exemptions, so as to provide an exem ption from ad valorem2 taxation for education purposes of homesteads of qualified individuals who are 65 years of3 age or older; to specify certain terms, conditions, and procedures relating thereto; to provide4 for applicability; to provide that falsifying information with regard to such exemption shall5 be unlawful; to provide for penalties; to provide for related m atters; to provide for a6 referendum; to provide for effective dates, automatic repeal, mandatory execution of election,7 and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other8 purposes.9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 SECTION 1.11 Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Co de of Georgia Annotated,12 relating to tax exemptions, is amended by adding a new Code section to read as follows:13 "48-5-52.2.14 (a) The homestead of each resident of each independent school district and of each county15 school district within this state who is 65 years of age or old er is exempted from all ad16 H. B. 1105 - 1 - 26 LC 28 0706 valorem taxes for education purposes levied by, for, or on beha lf of any such school17 system, including taxes to retire school bond indebtedness.18 (b)(1) The exemption provided for in subsection (a) of this Co de section shall not be19 granted unless an affidavit of the owner of the homestead, or s uch owner's agent,20 prepared upon forms prescribed by the commissioner for such purpose, is filed with either21 the tax receiver or tax commissioner, in the case of residents of county school districts,22 or with the governing authority of the owner's city, in the case of residents of independent23 school districts.24 (2) The affidavit shall in the first year for which the exemption is sought be filed on or25 before the last day for making a tax return and shall show the:26 (A) Age of the owner of the homestead on January 1 immediately preceding the filing27 of the affidavit; and28 (B) Such additional information as may be required by the commissioner.29 (3) After the owner of the homestead or such owner's agent has filed the affidavit and has30 once been allowed the exemption provided for in this Code secti on, it shall not be31 necessary to make application and file the affidavit thereafter for any year and the32 exemption shall continue to be allowed to such owner; provided, however, that it shall33 be the duty of any such owner to notify the tax commissioner or tax receiver in the event34 the owner becomes ineligible for any reason for the exemption provided for in this Code35 section.36 (c) The homestead exemption granted by this Code section shall extend to and shall apply37 to those properties the legal title to which is vested in one or more titleholders when such38 property is actually occupied as a residence by one or more of the titleholders who possess39 the qualifications provided in subsection (a) of this Code sect ion and who claim the40 exemption in the manner provided for in this Code section. The exemption shall also41 extend to such homesteads the title to which is vested in a personal representative or trustee42 if one or more of the heirs or beneficiaries residing on the pr operty possess the43 H. B. 1105 - 2 - 26 LC 28 0706 qualifications provided for and claim the exemption in the manner provided in this Code44 section."45 SECTION 2.46 Said part is further amended by amending Code Section 48-5-53, relating to falsification of47 information and penalty, as follows:48 "48-5-53.49 (a) It shall be unlawful for any person willfully to falsify i nformation required by the50 commissioner pursuant to Code Section 48-5-52 or 48-5-52.2 , whether relating to age,51 income, or otherwise.52 (b) Any person who violates subsection (a) of this Code sectio n commits the offense of53 false swearing."54 SECTION 3.55 The Secretary of State shall call and conduct a referendum as provided in this section for the56 purpose of submitting this Act to the electors of the State of Georgia for approval or57 rejection. The Secretary of State shall conduct that election on the date of the58 November, 2026, state-wide general election. The Secretary of State shall issue the call and59 conduct that election as provided by general law. The Secretary of State shall cause the date60 and purpose of the election to be published in the official organ of each county in the state61 once a week for two weeks immediately preceding the date of the election. The ballot shall62 have written thereon the following:63 "( ) YES64 65 ( ) NO66 Shall the Act be approved which provides for an exemption from all school district ad valorem taxation for education purposes for persons 65 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and those persons67 desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes68 H. B. 1105 - 3 - 26 LC 28 0706 cast on such question are for approval of the Act, then Section 1 and 2 of this Act shall69 become effective on January 1, 2027, and shall be applicable to all taxable years beginning70 on or after that date. If this Act is not so approved or if th e election is not conducted as71 provided in this section, Sections 1 and 2 of this Act shall not become effective, and this Act72 shall be automatically repealed on the 365th calendar day follo wing the election date73 provided for in this section. The expense of such election shal l be borne by the State of74 Georgia. The provisions of this section shall be mandatory upon the Secretary of State and75 are not intended as directory. If the Secretary of State fails or refuses to comply with this76 section, any elector of the State of Georgia may apply for a writ of mandamus to compel the77 Secretary of State to perform his or her duties under this section. If the court finds that the78 Secretary of State has not complied with this section, the cour t shall fashion appropriate79 relief requiring the Secretary of State to call and conduct such election on the date required80 by this section or on the next date authorized for special elec tions provided for in Code81 Section 21-2-540.82 SECTION 4.83 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon84 its approval by the Governor or upon its becoming law without such approval.85 SECTION 5.86 All laws and parts of laws in conflict with this Act are repealed.87 H. B. 1105 - 4 -