HB1491: HB1491 Bartow County; ad valorem tax for county purposes; increase homestead exemption

26 LC 47 4082/AP House Bill 1491 (AS PASSED HOUSE AND SENATE) By: Representatives Scoggins of the 14th and Gambill of the 15th A BILL TO BE ENTITLED AN ACT To amend an Act to provide a homestead exemption from certain Bartow County ad valorem1 taxes for county purposes in the amount of $5,000.00 of the assessed value of the homestead2 for certain residents of that county, approved March 24, 1994 ( Ga. L. 1994, p. 4058), as3 amended, particularly by an Act approved May 1, 2023 (Ga. L. 20 23, p. 3891), so as to4 increase the exemption to $30,000.00; to provide for compliance with constitutional5 requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory6 execution of election, and judicial remedies regarding failure to comply; to provide for7 related matters; to repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 An Act to provide a homestead exemption from certain Bartow County ad valorem taxes for11 county purposes in the amount of $5,000.00 of the assessed valu e of the homestead for12 certain residents of that county, approved March 24, 1994 (Ga. L. 1994, p. 4058), as13 amended, particularly by an Act approved May 1, 2023 (Ga. L. 2023, p. 3891), is amended14 by revising Section 2 as follows:15 H. B. 1491 - 1 - 26 LC 47 4082/AP "SECTION 2.16 Each resident of Bartow County is granted an exemption on that person's homestead from17 Bartow County ad valorem taxes for county purposes in the amount of $30,000.00 of the18 assessed value of that homestead. The value of that property in excess of such exempted19 amount shall remain subject to taxation."20 SECTION 2.21 In accordance with the requirements of Article VII, Section II of the Constitution of the State22 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23 vote in both the Senate and the House of Representatives.24 SECTION 3.25 The election superintendent of Bartow County shall call and conduct an election as provided26 in this section for the purpose of submitting this Act to the electors of the Bartow County for27 approval or rejection. The election superintendent shall conduct that election on the Tuesday28 following the first Monday in November of 2026 and shall issue the call and conduct that29 election as provided by general law. The election superintende nt shall cause the date and30 purpose of the election to be published once a week for two weeks immediately preceding31 the date thereof in the official organ of Bartow County. The b allot shall have written or32 printed thereon the words:33 "( ) YES34 35 ( ) NO 36 Shall the Act be approved that provides for an amendment to the $15,000.00 homestead exemption from Bartow County ad valorem taxes for cou nty purposes so as to increase the exemption to $30,000.00?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring37 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on38 such question are for approval of the Act, Section 1 of this Act shall become of full force and39 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted40 H. B. 1491 - 2 - 26 LC 47 4082/AP as provided in this section, Section 1 of this Act shall not become effective, and this Act shall41 be automatically repealed on the 365th calendar day following the election date provided for42 in this section. The expense of such election shall be borne by Bartow County. It shall be43 the election superintendent's duty to certify the result thereof to the Secretary of State. The44 provisions of this section shall be mandatory upon the election superintendent and are not45 intended as directory. If the election superintendent fails or refuses to comply with this46 section, any elector of the Bartow County may apply for a writ of mandamus to compel the47 election superintendent to perform his or her duties under this section. If the court finds that48 the election superintendent has not complied with this section, the court shall fashion49 appropriate relief requiring the election superintendent to call and conduct such election on50 the date required by this section or on the next date authorized for special elections provided51 for in Code Section 21-2-540 of the O.C.G.A.52 SECTION 4.53 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon54 its approval by the Governor or upon its becoming law without such approval.55 SECTION 5.56 All laws and parts of laws in conflict with this Act are repealed.57 H. B. 1491 - 3 -