SB575: SB575 City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption

26 LC 62 0376 Senate Bill 575 By: Senator Hickman of the 4th AS PASSED A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Metter ad valorem taxes for municipal1 purposes in the amount of $4,000.00 of the assessed value of the homestead for residents of2 that city who are 65 years of age or older and whose income does not exceed $10,000.00; to3 provide for definitions; to specify the terms and conditions of the exemption and the4 procedures relating thereto; to provide for applicability; to p rovide for compliance with5 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6 mandatory execution of election, and judicial remedies regardin g failure to comply; to7 provide for related matters; to repeal conflicting 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 municipal purposes" means all ad valorem taxes for municipal12 purposes levied by, for, or on behalf of the City of Metter, including, but not limited to,13 any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.14 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15 the O.C.G.A., as amended.16 S. B. 575 - 1 - 26 LC 62 0376 (3) "Income" means federal adjusted gross income determined pursuant to the Internal17 Revenue Code of 1986, as amended, for federal income tax purposes.18 (4) "Senior citizen" means a person who is 65 years of age or older on or before19 January 1 of the year in which application for the exemption under subsection (b) of this20 section is made.21 (b) Each resident of the City of Metter who is a senior citize n is granted an exemption on22 such person's homestead from City of Metter ad valorem taxes for municipal purposes in the23 amount of $4,000.00 of the assessed value of such homestead. T he exemption under this24 subsection shall only be granted if such person's income, toget her with the income of the25 spouse who also occupies and resides at such homestead, does not exceed $10,000.00 for the26 immediately preceding year. The value of that property in excess of such exempted amount27 shall remain subject to taxation.28 (c) A person shall not receive the homestead exemption granted by subsection (b) of this29 section unless such person or person's agent files an application with the governing authority30 of the City of Metter, or the designee thereof, giving such per son's age, income, and such31 additional information relative to receiving such exemption as will enable the governing32 authority of the City of Metter, or the designee thereof, to make a determination regarding33 the initial and continuing eligibility of such person for such exemption. The governing34 authority of the City of Metter, or the designee thereof, shall provide application forms for35 this purpose.36 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of37 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year38 so long as the person granted the homestead exemption under subsection (b) of this section39 occupies the residence as a homestead. After such person has filed the proper application as40 provided in subsection (c) of this section, it shall not be nec essary to make application41 thereafter for any year, and such exemption shall continue to be allowed to such person. It42 shall be the duty of any such person granted the homestead exemption under subsection (b)43 S. B. 575 - 2 - 26 LC 62 0376 of this section to notify the governing authority of the City of Metter, or the designee thereof,44 in the event that such person for any reason becomes ineligible for such exemption.45 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any46 state ad valorem taxes, county ad valorem taxes for county purp oses, or county or47 independent school district ad valorem taxes for educational pu rposes. The homestead48 exemption granted by subsection (b) of this section shall be in addition to and not in lieu of49 any other homestead exemption applicable to City of Metter ad valorem taxes for municipal50 purposes.51 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years52 beginning on or after January 1, 2027.53 SECTION 2.54 In accordance with the requirements of Article VII, Section II of the Constitution of the State55 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority56 vote in both the Senate and the House of Representatives.57 SECTION 3.58 The municipal election superintendent of the City of Metter shall call and conduct an election59 as provided in this section for the purpose of submitting this Act to the electors of the City60 of Metter for approval or rejection. The municipal election superintendent shall conduct that61 election on the Tuesday after the first Monday in November, 2027, and shall issue the call62 and conduct that election as provided by general law. The municipal election superintendent63 shall cause the date and purpose of the election to be published once a week for two weeks64 immediately preceding the date thereof in the official organ of Candler County. The ballot65 shall have written or printed thereon the words:66 S. B. 575 - 3 - 26 LC 62 0376 "( ) YES67 68 ( ) NO69 70 71 Shall the Act be approved which provides a homestead exemption from City of Metter ad valorem taxes for municipal purposes in the amount o f $4,000.00 of the assessed value of the homestead for residents of that city who are 65 years of age or older and whose income does not exce ed $10,000.00?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring72 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on 73 such question are for approval of the Act, Section 1 of this Act shall become of full force and74 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted as75 provided in this section, Section 1 of this Act shall not become effective, and this Act shall76 be automatically repealed on the 365th calendar day following the election date provided for77 in this section. The expense of such election shall be borne by the City of Metter. It shall be78 the municipal election superintendent's duty to certify the result thereof to the Secretary of79 State. The provisions of this section shall be mandatory upon t he municipal election80 superintendent and are not intended as directory. If the munic ipal election superintendent81 fails or refuses to comply with this section, any elector of the City of Metter may apply for82 a writ of mandamus to compel the municipal election superintendent to perform his or her83 duties under this section. If the court finds that the municipal election superintendent has not84 complied with this section, the court shall fashion appropriate relief requiring the municipal85 election superintendent to call and conduct such election on the date required by this section86 or on the next date authorized for special elections provided for in Code Section 21-2-54087 of the O.C.G.A.88 SECTION 4.89 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon90 its approval by the Governor or upon its becoming law without such approval.91 S. B. 575 - 4 - 26 LC 62 0376 SECTION 5.92 All laws and parts of laws in conflict with this Act are repealed.93 S. B. 575 - 5 -