HB1524: HB1524 Gwinnett County; school district ad valorem tax; provide homestead exemption

26 LC 61 0347 House Bill 1524 By: Representatives Donatucci of the 105th, Efstration of the 104th, Hong of the 103rd, Hilton of the 48th, Reeves of the 99th, and others A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Gwinnett County school district ad valorem taxes1 for educational purposes in the amount of 50 percent of the assessed value of the homestead2 for certain residents of that school district who are 65 years of age but less than 70 years of3 age and in the amount of the full assessed value of the homestead for certain residents of that4 school district who are 70 years of age or older; to provide fo r definitions; to specify the5 terms and conditions of the exemption and the procedures relati ng thereto; to provide for6 applicability; to provide for compliance with constitutional re quirements; to provide for a7 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial8 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting9 laws; and for other purposes.10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11 SECTION 1.12 (a) As used in this Act, the term:13 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for14 educational purposes levied by, for, or on behalf of the Gwinne tt County school district,15 H. B. 1524 - 1 - 26 LC 61 0347 including, but not limited to, any ad valorem taxes to pay interest on and to retire county16 school district bonded indebtedness.17 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of18 the O.C.G.A., as amended, with the additional qualification that it shall include not more19 than five contiguous acres of homestead property.20 (3) "Senior citizen" means a person who is 65 years of age or older on or before January 121 of the year in which application for the exemption under subsection (b) of this section is22 made, who owns and possesses the real property, and who has been granted a homestead23 exemption for property located within the district for five of the last six years.24 (b)(1) Each resident of the Gwinnett County school district who is a senior citizen 65 years25 of age but less than 70 years of age is granted an exemption on such person's homestead26 from Gwinnett County school district ad valorem taxes for educa tional purposes in the27 amount of 50 percent of the assessed value of such homestead as such assessed value may28 be reduced by any other applicable homestead exemptions from Gwinnett County school29 district ad valorem taxes for educational purposes. The value of that property in excess of30 such exempted amount shall remain subject to taxation.31 (2) Each resident of the Gwinnett County school district who is a senior citizen 70 years32 of age or older is granted an exemption on such person's homestead from Gwinnett County33 school district ad valorem taxes for educational purposes in the amount of the full assessed34 value of such homestead as such assessed value may be reduced by any other applicable35 homestead exemptions from Gwinnett County school district ad va lorem taxes for36 educational purposes. The value of that property in excess of such exempted amount shall37 remain subject to taxation.38 (c) A person shall not receive the homestead exemption granted by subsection (b) of this39 section unless such person or person's agent files an application with the tax commissioner40 of Gwinnett County, giving such person's age and such additiona l information relative to41 receiving such exemption as will enable the tax commissioner of Gwinnett County to make42 H. B. 1524 - 2 - 26 LC 61 0347 a determination regarding the initial and continuing eligibilit y of such person for such43 exemption. The tax commissioner of Gwinnett County shall provide application forms for44 this purpose.45 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of46 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year47 so long as the person granted the homestead exemption under subsection (b) of this section48 occupies the residence as a homestead. After such person has filed the proper application as49 provided in subsection (c) of this section, it shall not be nec essary to make application50 thereafter for any year, and such exemption shall continue to be allowed to such person. It51 shall be the duty of any such person granted the homestead exemption under subsection (b)52 of this section to notify the tax commissioner of Gwinnett Coun ty in the event that such53 person for any reason becomes ineligible for such exemption.54 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any55 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem56 taxes for municipal purposes, or independent school district ad valorem taxes for educational57 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu58 of and not in addition to any other senior citizen homestead ex emption applicable to59 Gwinnett County school district ad valorem taxes for educationa l purposes; provided,60 however, that the tax commissioner of Gwinnett County shall app ly the largest or most61 beneficial senior homestead exemption for which the taxpayer is eligible. The homestead62 exemption granted by subsection (b) of this subsection shall be in addition to and not in lieu63 of all other homestead exemptions applicable to Gwinnett County school district ad valorem64 taxes for educational purposes.65 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years66 beginning on or after January 1, 2027.67 H. B. 1524 - 3 - 26 LC 61 0347 SECTION 2.68 In accordance with the requirements of Article VII, Section II of the Constitution of the State69 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority70 vote in both the Senate and the House of Representatives.71 SECTION 3.72 The election superintendent of Gwinnett County shall call and c onduct an election as73 provided in this section for the purpose of submitting this Act to the electors of the Gwinnett74 County school district for approval or rejection. The election superintendent shall conduct75 that election on the Tuesday after the first Monday in November, 2026, and shall issue the76 call and conduct that election as provided by general law. The election superintendent shall77 cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s78 immediately preceding the date thereof in the official organ of Gwinnett County. The ballot79 shall have written or printed thereon the words:80 "( ) YES81 82 ( ) NO83 84 85 86 87 Do you approve an Act to provide a new homestead exemption from Gwinnett County school district ad valorem taxes for educational purposes in the amount of 50 percent of the assessed value of the homest ead for certain residents of that school district who are 65 years of age but less than 70 years of age and in the amount of 100 percent of the assesse d value of the homestead for certain residents of that school district who are 70 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring88 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on89 such question are for approval of the Act, Section 1 of this Act shall become of full force and90 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted91 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall92 be automatically repealed on the 365th calendar day following the election date provided for93 H. B. 1524 - 4 - 26 LC 61 0347 in this section. The expense of such election shall be borne by Gwinnett County. It shall be94 the election superintendent's duty to certify the result thereof to the Secretary of State. The95 provisions of this section shall be mandatory upon the election superintendent and are not96 intended as directory. If the election superintendent fails or refuses to comply with this97 section, any elector of the Gwinnett County school district may apply for a writ of mandamus98 to compel the election superintendent to perform his or her duties under this section. If the99 court finds that the election superintendent has not complied with this section, the court shall100 fashion appropriate relief requiring the election superintenden t to call and conduct such101 election on the date required by this section or on the next da te authorized for special102 elections provided for in Code Section 21-2-540 of the O.C.G.A.103 SECTION 4.104 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon105 its approval by the Governor or upon its becoming law without such approval.106 SECTION 5.107 All laws and parts of laws in conflict with this Act are repealed.108 H. B. 1524 - 5 -