SB545: SB545 Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

26 LC 62 0327 Senate Bill 545 By: Senators Williams of the 25th, Anderson of the 24th and Strickland of the 42nd AS PASSED A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Butts County ad valorem taxes for county purposes1 in the amount of $50,000.00 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 Butts County, including, but not limited to, any12 ad 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.15 S. B. 545 - 1 - 26 LC 62 0327 (b) Each resident of Butts County is granted an exemption on such person's homestead from16 Butts County ad valorem taxes for county purposes in the amount of $50,000.00 of the17 assessed value of that homestead. The value of such property i n excess of such exempted18 amount shall remain subject to taxation.19 (c) A person shall not receive the homestead exemption granted by subsection (b) of this20 section unless such person or person's agent files an application with the tax commissioner21 of Butts County, giving such information relative to receiving such exemption as will enable22 the tax commissioner of Butts County to make a determination re garding the initial and23 continuing eligibility of such person for such exemption. The tax commissioner of Butts24 County shall provide application forms for this purpose.25 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of26 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year27 so long as the person granted the homestead exemption under subsection (b) of this section28 occupies such residence as a homestead. After a person has filed the proper application as29 provided in subsection (c) of this section, it shall not be nec essary to make application30 thereafter for any year, and the exemption shall continue to be allowed to such person. It31 shall be the duty of any person granted the homestead exemption under subsection (b) of this32 section to notify the tax commissioner of Butts County in the event that such person for any33 reason becomes ineligible for such exemption.34 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any35 state ad valorem taxes, county or independent school district ad valorem taxes for educational36 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption37 granted by subsection (b) of this section shall be in addition to and not in lieu of any other38 homestead exemption applicable to Butts County ad valorem taxes for county purposes.39 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years40 beginning on or after January 1, 2027.41 S. B. 545 - 2 - 26 LC 62 0327 SECTION 2.42 In accordance with the requirements of Article VII, Section II of the Constitution of the State43 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority44 vote in both the Senate and the House of Representatives.45 SECTION 3.46 The election superintendent of Butts County shall call and conduct an election as provided47 in this section for the purpose of submitting this Act to the e lectors of Butts County for48 approval or rejection. The election superintendent shall conduct that election on the Tuesday49 after the first Monday in November, 2026, and shall issue the call and conduct that election50 as provided by general law. The election superintendent shall cause the date and purpose of51 the election to be published once a week for two weeks immediat ely preceding the date52 thereof in the official organ of Butts County. The ballot shall have written or printed thereon53 the words:54 "( ) YES55 56 ( ) NO57 58 Shall the Act be approved which provides a homestead exemption from Butts County ad valorem taxes for county purposes in the amount o f $50,000.00 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 desiring59 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on60 such question are for approval of the Act, Section 1 of this Act shall become of full force and61 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted62 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall63 be automatically repealed on the 365th calendar day following the election date provided for64 in this section. The expense of such election shall be borne by Butts County. It shall be the65 election superintendent's duty to certify the result thereof to the Secretary of State. The66 provisions of this section shall be mandatory upon the election superintendent and are not67 S. B. 545 - 3 - 26 LC 62 0327 intended as directory. If the election superintendent fails or refuses to comply with this68 section, any elector of Butts Count y may apply for a writ of ma ndamus to compel the69 election superintendent to perform his or her duties under this section. If the court finds that70 the election superintendent has not complied with this section, the court shall fashion71 appropriate relief requiring the election superintendent to call and conduct such election on72 the date required by this section or on the next date authorized for special elections provided73 for in Code Section 21-2-540 of the O.C.G.A.74 SECTION 4.75 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon76 its approval by the Governor or upon its becoming law without such approval.77 SECTION 5.78 All laws and parts of laws in conflict with this Act are repealed.79 S. B. 545 - 4 -