SB614: SB614 City of Hampton; homestead exemption; ad valorem taxes for municipal purposes; provide

26 LC 62 0433 Senate Bill 614 By: Senator Davenport of the 17th AS PASSED SENATE A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Hampton ad valorem taxes for municipal 1 purposes for the total amount of the assessed value of the homestead for residents of that city2 who have resided at such homestead for at least five years; to provide for definitions; to3 specify the terms and conditions of the exemption and the proce dures relating thereto; to4 provide for applicability; to provide for compliance with const itutional requirements; to5 provide for a referendum, effective dates, automatic repeal, mandatory execution of election,6 and judicial remedies regarding failure to comply; to provide for related matters; to repeal7 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 Hampton, including, but not limited13 to, 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. 614 - 1 - 26 LC 62 0433 ( b ) E a c h r e s i d e n t o f t h e C i t y o f H a m p t o n i s g r a n t e d a n e x e m p t ion on such person's17 homestead from City of Hampton ad valorem taxes for municipal p urposes for the total18 amount of the assessed value of such homestead. The value of t hat property in excess of19 such exempted amount shall remain subject to taxation.20 (c) A person shall not receive the homestead exemption granted by subsection (b) of this21 section unless such person has maintained such homestead as the person's primary residence22 for at least five years and such person or the person's agent f iles an application with the23 governing authority of the City of Hampton, or the designee thereof, giving such information24 relative to receiving such exemption as will enable the governi ng authority of the City of25 Hampton, or the designee thereof, to make a determination regar ding the initial and26 continuing eligibility of such person for such exemption. The governing authority of the City27 of Hampton, or the designee thereof, shall provide application forms for this purpose.28 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of29 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year30 so long as the person granted the homestead exemption under subsection (b) of this section31 occupies such residence as a homestead. After a person has filed the proper application as32 provided in subsection (c) of this section, it shall not be nec essary to make application33 thereafter for any year, and such exemption shall continue to be allowed to such person. It34 shall be the duty of any person granted the homestead exemption under subsection (b) of this35 section to notify the governing authority of the City of Hampton, or the designee thereof, in36 the event that such person for any reason becomes ineligible for such exemption.37 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any38 state ad valorem taxes, county ad valorem taxes for county purp oses, or county or39 independent school district ad valorem taxes for educational pu rposes. The homestead40 exemption granted by subsection (b) of this section shall be in addition to and not in lieu of 41 any other homestead exemption applicable to City of Hampton ad valorem taxes for42 municipal purposes.43 S. B. 614 - 2 - 26 LC 62 0433 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years44 beginning on or after January 1, 2027.45 SECTION 2.46 In accordance with the requirements of Article VII, Section II of the Constitution of the State47 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority48 vote in both the Senate and the House of Representatives.49 SECTION 3.50 The municipal election superintendent of the City of Hampton sh all call and conduct an51 election as provided in this section for the purpose of submitting this Act to the electors of52 the City of Hampton for approval or rejection. The municipal election superintendent shall53 conduct that election on the Tuesday after the first Monday in November, 2027, and shall54 issue the call and conduct that election as provided by general law. The municipal election55 superintendent shall cause the date and purpose of the election to be published once a week56 for two weeks immediately preceding the date thereof in the official organ of Henry County. 57 The ballot shall have written or printed thereon the words:58 "( ) YES59 60 ( ) NO 61 62 Shall the Act be approved which provides a homestead exemption from City of Hampton ad valorem taxes for municipal purposes for the total amount of the assessed value of the homestead for residents of that ci ty who have resided at such homestead for at least five years?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring63 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on64 such question are for approval of the Act, Section 1 of this Act shall become of full force and65 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted66 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall67 be automatically repealed on the first day of January immediate ly following that election68 S. B. 614 - 3 - 26 LC 62 0433 date. The expense of such election shall be borne by the City of Hampton. It shall be the69 municipal election superintendent's duty to certify the result thereof to the Secretary of State. 70 The provisions of this section shall be mandatory upon the municipal election superintendent71 and are not intended as directory. If the municipal election s uperintendent fails or refuses72 to comply with this section, any elector of the City of Hampton may apply for a writ of73 mandamus to compel the municipal election superintendent to per form his or her duties74 under this section. If the court finds that the municipal elec tion superintendent has not75 complied with this section, the court shall fashion appropriate relief requiring the municipal76 election superintendent to call and conduct such election on the date required by this section77 or on the next date authorized for special elections provided for in Code Section 21-2-54078 of the O.C.G.A.79 SECTION 4.80 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon81 its approval by the Governor or upon its becoming law without such approval.82 SECTION 5.83 All laws and parts of laws in conflict with this Act are repealed.84 S. B. 614 - 4 -