HB1341: HB1341 Hall County; ad valorem tax for county purposes; provide homestead exemption

26 LC 47 3945/AP House Bill 1341 (AS PASSED HOUSE AND SENATE) By: Representatives McCollum of the 30th, Dunahoo of the 31st, Cox of the 28th, Clark of the 100th, Dubnik of the 29th, and others A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Hall County ad valorem taxes for county purposes1 in the amount of $10,000.00 of the assessed value of the homest ead for residents of that2 county; to provide for definitions; to specify the terms and conditions of the exemption and3 the procedures relating thereto; to provide for applicability; to provide for compliance with4 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,5 mandatory execution of election, and judicial remedies regardin g failure to comply; to6 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 county purposes" means all ad valore m taxes for county11 purposes levied by, for, or on behalf of Hall County, including, but not limited to, any ad12 valorem taxes to pay interest on and to retire county 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. 1341 - 1 - 26 LC 47 3945/AP (b) Each resident of Hall County is granted an exemption on such person's homestead from17 Hall County ad valorem taxes for county purposes in the amount of $10,000.00 of the18 assessed value of that homestead. The value of such property i n excess of such exempted19 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 tax commissioner22 of Hall County, giving such information relative to receiving such exemption as will enable23 the tax commissioner of Hall County to make a determination reg arding the initial and24 continuing eligibility of such person for such exemption; provided, however, that any person25 who, as of December 31, 2026, has applied for and is eligible t o receive the state-wide26 homestead exemption granted under Code Section 48-5-44 of the O .C.G.A., as amended,27 shall be automatically eligible for the exemption granted by th is Act without applying28 therefor. The tax commissioner of Hall County shall provide ap plication 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 such residence as a homestead. After a 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 the exemption shall continue to be allowed to such person. It36 shall be the duty of any person granted the homestead exemption under subsection (b) of this37 section to notify the tax commissioner of Hall County in the event that such person for any38 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 or independent school district ad valorem taxes for educational41 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption42 H. B. 1341 - 2 - 26 LC 47 3945/AP granted by subsection (b) of this section shall be in addition to and not in lieu of any other43 homestead exemption applicable to Hall County ad valorem taxes for county purposes.44 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years45 beginning on or after January 1, 2027.46 SECTION 2.47 In accordance with the requirements of Article VII, Section II of the Constitution of the State48 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority49 vote in both the Senate and the House of Representatives.50 SECTION 3.51 The election superintendent of Hall County shall call and conduct an election as provided in52 this section for the purpose of submitting this Act to the electors of Hall County for approval53 or rejection. The election superintendent shall conduct that election on the Tuesday after the54 first Monday in November, 2026, a nd shall issue the call and co nduct that election as55 provided by general law. The election superintendent shall cause the date and purpose of the56 election to be published once a week for two weeks immediately preceding the date thereof57 in the official organ of Hall County. The ballot shall have wr itten or printed thereon the58 words:59 "( ) YES60 61 ( ) NO62 Shall the Act be approved which provides a homestead exemption from Hall County ad valorem taxes for county purposes in the amount of $10,000.00 of the assessed value of the homestead for residents of that county?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring63 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on64 such question are for approval of the Act, Section 1 of this Act shall become of full force and65 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted66 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall67 H. B. 1341 - 3 - 26 LC 47 3945/AP be automatically repealed on the 365th calendar day following the election date provided for68 in this section. The expense of such election shall be borne by Hall County. It shall be the69 election superintendent's duty to certify the result thereof to the Secretary of State. The70 provisions of this section shall be mandatory upon the election superintendent and are not71 intended as directory. If the election superintendent fails or refuses to comply with this72 section, any elector of Hall County may apply for a writ of mandamus to compel the election73 superintendent to perform his or her duties under this section. If the court finds that the74 election superintendent has not complied with this section, the court shall fashion appropriate75 relief requiring the election superintendent to call and conduc t such election on the date76 required by this section or on the next date authorized for special elections provided for in77 Code Section 21-2-540 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. 1341 - 4 -