HB1168: HB1168 Heard County; ad valorem tax for educational purposes; provide homestead exemption

26 LC 62 0274/AP House Bill 1168 (AS PASSED HOUSE AND SENATE) By: Representative Huddleston of the 72nd A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Heard County school district ad valorem taxes for1 educational purposes in the amount of the total assessed value of the homestead for residents2 of that school district who are 70 years of age or older; to provide for definitions; to specify3 the terms and conditions of the exemption and the procedures relating thereto; to provide for4 applicability; to provide for compliance with constitutional requirements; to provide for a5 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting7 laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 (a) As used in this Act, the term:11 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12 educational purposes levied by, for, or on behalf of the Heard County school district,13 including, but not limited to, any ad valorem taxes to pay interest on and to retire county14 school district bonded indebtedness.15 H. B. 1168 - 1 - 26 LC 62 0274/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended.17 (3) "Senior citizen" means a person who is 70 years of age or older on or before January 118 of the year in which application for the exemption under subsection (b) of this section is19 made.20 (b) Each resident of the Heard County school district who is a senior citizen is granted an21 exemption on such person's homestead from Heard County school district ad valorem taxes22 for educational purposes in the amount of the total assessed value of such homestead.23 (c) A person shall not receive the homestead exemption granted by subsection (b) of this24 section unless such person or person's agent files an application with the tax commissioner25 of Heard County, giving such person's age and such additional i nformation relative to26 receiving such exemption as will enable the tax commissioner of Heard County to make a27 determination regarding the initial and continuing eligibility of such person for such28 exemption. The tax commissioner of Heard County shall provide application forms for this29 purpose.30 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of31 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year32 so long as the person granted the homestead exemption under subsection (b) of this section33 occupies the residence as a homestead. After such person has filed the proper application as34 provided in subsection (c) of this section, it shall not be nec essary to make application35 thereafter for any year, and such exemption shall continue to be allowed to such person. It36 shall be the duty of any such person granted the homestead exemption under subsection (b)37 of this section to notify the tax commissioner of Heard County in the event that such person38 for any reason becomes ineligible for such exemption.39 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any40 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem41 taxes for municipal purposes, or independent school district ad valorem taxes for educational42 H. B. 1168 - 2 - 26 LC 62 0274/AP purposes. The homestead exemption granted by subsection (b) of this section shall be in43 addition to and not in lieu of any other homestead exemption ap plicable to Heard County44 school district ad valorem taxes for educational purposes.45 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years46 beginning on or after January 1, 2027.47 SECTION 2.48 In accordance with the requirements of Article VII, Section II of the Constitution of the State49 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority50 vote in both the Senate and the House of Representatives.51 SECTION 3.52 The election superintendent of Heard County shall call and conduct an election as provided53 in this section for the purpose of submitting this Act to the e lectors of the Heard County54 school district for approval or rejection. The election superi ntendent shall conduct that55 election on the Tuesday after the first Monday in November and shall issue the call and56 conduct that election as provided by general law. The election superintendent shall cause the57 date and purpose of the election to be published once a week fo r two weeks immediately58 preceding the date thereof in the official organ of Heard Count y. The ballot shall have59 written or printed thereon the words:60 "( ) YES61 62 ( ) NO63 64 Shall the Act be approved which provides a homestead exemption from Heard County school district ad valorem taxes for educational purposes in the amount of the total assessed value of the homestead for residents of that school district who are 70 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring65 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on66 such question are for approval of the Act, Section 1 of this Act shall become of full force and67 H. B. 1168 - 3 - 26 LC 62 0274/AP effect on January 1, 2027. If the Act is not so approved or if the election is not conducted68 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall69 be automatically repealed on the 365th calendar day following the election date provided for70 in this section. The expense of such election shall be borne by Heard County. It shall be the71 election superintendent's duty to certify the result thereof to the Secretary of State. The72 provisions of this section shall be mandatory upon the election superintendent and are not73 intended as directory. If the election superintendent fails or refuses to comply with this74 section, any elector of the Heard County school district may apply for a writ of mandamus75 to compel the election superintendent to perform his or her duties under this section. If the76 court finds that the election superintendent has not complied with this section, the court shall77 fashion appropriate relief requiring the election superintenden t to call and conduct such78 election on the date required by this section or on the next da te authorized for special79 elections provided for in Code Section 21-2-540 of the O.C.G.A.80 SECTION 4.81 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon82 its approval by the Governor or upon its becoming law without such approval.83 SECTION 5.84 All laws and parts of laws in conflict with this Act are repealed.85 H. B. 1168 - 4 -