HB1316: HB1316 Walker County; school district ad valorem tax; remove five year residency requirement for homestead exemption

26 LC 61 0340/AP House Bill 1316 (AS PASSED HOUSE AND SENATE) By: Representatives Tarvin of the 2nd and Cameron of the 1st A BILL TO BE ENTITLED AN ACT To amend an Act to provide a homestead exemption from Walker County school district ad1 valorem taxes for educational purposes, approved May 13, 2025 (Ga. L. 2025, p. 3901), so2 as to remove the five year residency requirement for the homestead exemption for residents3 of such school district who are 75 years of age or older; to provide for definitions; to specify4 the terms and conditions of the exemption and the procedures relating thereto; to provide for5 applicability; to provide for compliance with constitutional re quirements; to provide for a6 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial7 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting8 laws; and for other purposes.9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 SECTION 1.11 An Act to provide a homestead exemption from Walker County school district ad valorem12 taxes for educational purposes, approved May 13, 2025 (Ga. L. 2025, p. 3901), is amended13 by revising Section 1 as follows:14 H. B. 1316 - 1 - 26 LC 61 0340/AP "SECTION 1.15 (a) As used in this Act, the term:16 (1) 'Ad valorem taxes for educational purposes' means all ad v alorem taxes for17 educational purposes levied by, for, or on behalf of the Walker County school district,18 including, but not limited to, any ad valorem taxes to pay interest on and to retire county19 school district bonded indebtedness.20 (2) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40 of21 the O.C.G.A., as amended, with the additional qualification that it shall include not more22 than five contiguous acres of homestead property.23 (b)(1) Each resident of the Walker County school district who is at least 70 years of age24 but less than 75 years of age on or before January 1 of the year in which the application25 for exemption under this Act is made or any year subsequent to the making of such26 application is granted an exemption on such person's homestead from Walker County27 school district ad valorem taxes for educational purposes in the amount of $50,000.00 of28 the assessed value of such homestead. The value of that proper ty in excess of such29 exempted amount shall remain subject to taxation. The unremarried surviving spouse of30 the person who has been granted the exemption provided for in t his paragraph shall31 continue to receive the exemption provided under this Act, provided that the unremarried32 surviving spouse is 67 years of age or older and continues to o ccupy the home as a33 residence and homestead.34 (2) Each resident of the Walker County school district who is 75 years of age or older35 on or before January 1 of the year in which the application for exemption under this Act36 is made or any year subsequent to the making of such application is granted an exemption37 on such person's homestead from Walker County school district a d valorem taxes for38 educational purposes in the amount of the full assessed value o f that homestead. The39 unremarried surviving spouse of the person who has been granted the exemption provided40 for in this paragraph shall continue to receive the exemption p rovided under this Act,41 H. B. 1316 - 2 - 26 LC 61 0340/AP provided that the unremarried surviving spouse is 70 years of age or older and continues42 to occupy the home as a residence and homestead."43 SECTION 2.44 Said Act is further amended by revising Section 3 as follows:45 "SECTION 3.46 The election superintendent of Walker County shall call and con duct an election as47 provided in this section for the purpose of submitting this Act to the electors of the Walker48 County school district for approval or rejection. The election superintendent shall conduct49 that election on the Tuesday after the first Monday in November, 2026, and shall issue the50 call and conduct that election as provided by general law. The election superintendent shall51 cause the date and purpose of the election to be published once a week for two weeks52 immediately preceding the date thereof in the official organ of Walker County. The ballot53 shall have written or printed thereon the words:54 "( ) YES55 56 ( ) NO57 58 59 60 61 62 Shall the Act be approved which provides a homestead exemption from Walker County school district ad valorem taxes for educational purposes in the amount of $50,000.00 of the assessed value of the homestead f o r residents of such school district who are 70 years of age or older and which provides a homestead exemption from Walker County school distri ct ad valorem taxes for educational purposes in the amount of the ful l assessed value of the homestead for residents of such school district who are 75 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons63 desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes64 cast on such question are for approval of the Act, Section 1 of this Act shall become of full65 force and effect on January 1, 2027. If the Act is not so approved or if the election is not66 H. B. 1316 - 3 - 26 LC 61 0340/AP conducted as provided in this section, Section 1 of this Act shall not become effective, and67 this Act shall be automatically repealed on the 365th calendar day following the election68 date provided for in this section. The expense of such election shall be borne by Walker69 County. It shall be the election superintendent's duty to cert ify the result thereof to the70 Secretary of State. The provisions of this section shall be ma ndatory upon the election71 superintendent and are not intended as directory. If the elect ion superintendent fails or72 refuses to comply with this section, any elector of the Walker County school district may73 apply for a writ of mandamus to compel the election superintendent to perform his or her74 duties under this section. If the court finds that the electio n superintendent has not75 complied with this section, the court shall fashion appropriate relief requiring the election76 superintendent to call and conduct such election on the date required by this section or on77 the next date authorized for special elections provided for in Code Section 21-2-540 of the78 O.C.G.A."79 SECTION 3.80 In accordance with the requirements of Article VII, Section II of the Constitution of the State81 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority82 vote in both the Senate and the House of Representatives.83 SECTION 4.84 Except as otherwise provided in Section 2 of this Act, this Act shall become effective upon85 its approval by the Governor or upon its becoming law without such approval.86 SECTION 5.87 All laws and parts of laws in conflict with this Act are repealed.88 H. B. 1316 - 4 -