HB1492: HB1492 Hampton City of; ad valorem tax for municipal purposes; provide homestead exemption

26 LC 47 4086/AP House Bill 1492 (AS PASSED HOUSE AND SENATE) By: Representatives Flournoy of the 74th and Douglas of the 78th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Hampton ad valorem taxes for municipal1 purposes in the amount of the full assessed value of the homestead for residents of that city2 who have resided within the city for five years or more; 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 municipal purposes" means all ad valorem taxes for municipal12 purposes levied by, for, or on behalf of the City of Hampton, including, but not limited13 to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.14 H. B. 1492 - 1 - 26 LC 47 4086/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15 the O.C.G.A., as amended, with the additional qualification that it shall include not more16 than five contiguous acres of homestead property.17 (b) Each resident of the City of Hampton who has maintained a primary residency within18 the City of Hampton for five years or more is granted an exempt ion on such person's19 homestead from City of Hampton ad valorem taxes for municipal purposes in the amount of20 the full assessed value of such homestead.21 (c) A person shall not receive the homestead exemption granted by subsection (b) of this22 section unless such person or person's agent files an application with the governing authority23 of the City of Hampton, or the designee thereof, giving such information relative to receiving24 such exemption as will enable the governing authority of the Ci ty of Hampton, or the25 designee thereof, to make a determination regarding the initial and continuing eligibility of26 such person for such exemption; provided however that any person who has applied for and27 received another homestead exemption from City of Hampton ad va lorem taxes for28 municipal purposes for a period of five years or more shall be automatically granted the29 exemption provided for in this Act without having to make an application pursuant to this30 subsection. The governing authority of the City of Hampton, or the designee thereof, shall31 provide application forms for this purpose.32 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of33 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year34 so long as the person granted the homestead exemption under subsection (b) of this section35 occupies such residence as a homestead. After a person has filed the proper application as36 provided in subsection (c) of this section, it shall not be nec essary to make application37 thereafter for any year, and such exemption shall continue to be allowed to such person. It38 shall be the duty of any person granted the homestead exemption under subsection (b) of this39 section to notify the governing authority of the City of Hampton, or the designee thereof, in40 the event that such person for any reason becomes ineligible for such exemption.41 H. B. 1492 - 2 - 26 LC 47 4086/AP (e) The exemption granted by subsection (b) of this section shall not apply to or affect any42 state ad valorem taxes, county ad valorem taxes for county purp oses, or county or43 independent school district ad valorem taxes for educational pu rposes. The homestead44 exemption granted by subsection (b) of this section shall be in lieu of and not in addition to45 any other homestead e xemption applicable to City of Hampton ad valorem taxes for46 municipal purposes.47 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years48 beginning on or after January 1, 2027.49 SECTION 2.50 In accordance with the requirements of Article VII, Section II of the Constitution of the State51 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority52 vote in both the Senate and the House of Representatives.53 SECTION 3.54 The municipal election superintendent of the City of Hampton sh all call and conduct an55 election as provided in this section for the purpose of submitting this Act to the electors of56 the City of Hampton for approval or rejection. The municipal election superintendent shall57 conduct that election on the Tuesday following the first Monday in November, 2026, and58 shall issue the call and conduct that election as provided by g eneral law. The municipal59 election superintendent shall cause the date and purpose of the election to be published once60 a week for two weeks immediately preceding the date thereof in the official organ of Henry61 County. The ballot shall have written or printed thereon the words:62 "( ) YES63 64 ( ) NO 65 66 Shall the Act be approved which provides a homestead exemption from City of Hampton ad valorem taxes for municipal purposes for the full assessed value of the homestead for residents of that city who have been residents for five years or more?" H. B. 1492 - 3 - 26 LC 47 4086/AP All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring67 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on68 such question are for approval of the Act, Section 1 of this Act shall become of full force and69 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted70 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall71 be automatically repealed on the first day of January immediate ly following that election72 date. The expense of such election shall be borne by the City of Hampton. It shall be the73 municipal election superintendent's duty to certify the result thereof to the Secretary of State. 74 The provisions of this section shall be mandatory upon the municipal election superintendent75 and are not intended as directory. If the municipal election s uperintendent fails or refuses76 to comply with this section, any elector of the City of Hampton may apply for a writ of77 mandamus to compel the municipal election superintendent to per form his or her duties78 under this section. If the court finds that the municipal elec tion superintendent has not79 complied with this section, the court shall fashion appropriate relief requiring the municipal80 election superintendent to call and conduct such election on the date required by this section81 or on the next date authorized for special elections provided f or in Code Section 21-2-54082 of the O.C.G.A.83 SECTION 4.84 Except as otherwise provided in Section 3 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. 1492 - 4 -