HB1527: HB1527 Franklin Springs, City of; ad valorem tax for municipal purposes; provide homestead exemption

26 LC 47 3966/AP House Bill 1527 (AS PASSED HOUSE AND SENATE) By: Representative Powell of the 33rd A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Franklin Springs ad valorem taxes for1 municipal purposes for the full assessed value of the homestead for residents of that city who2 are 65 years of age or older; to provide for definitions; to specify the terms and conditions3 of the exemption and the procedures relating thereto; to provide for applicability; to provide4 for compliance with constitutional requirements; to provide for a referendum, effective dates,5 automatic repeal, mandatory execution of election, and judicial remedies regarding failure6 to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 (a) As used in this Act, the term:10 (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal11 purposes levied by, for, or on behalf of the City of Franklin Springs, including, but not12 limited to, any ad valorem taxes to pay interest on and to reti re municipal bonded13 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 H. B. 1527 - 1 - 26 LC 47 3966/AP (3) "Senior citizen" means a person who is 65 years of age or older on or before17 January 1 of the year in which application for the exemption under subsection (b) of this18 section is made.19 (b) Each resident of the City of Franklin Springs who is a sen ior citizen is granted an20 exemption on such person's homestead from City of Franklin Springs ad valorem taxes for21 municipal purposes for the full assessed value of such homestead. The value of that property22 in excess of such exempted amount shall remain subject to taxation.23 (c) A person shall not receive the homestead exemption granted by subsection (b) of this24 section unless such person or person's agent files an application with the governing authority25 of the City of Franklin Springs, or the designee thereof, giving such person's age and such26 additional information relative to receiving such exemption as will enable the governing27 authority of the City of Franklin Springs, or the designee thereof, to make a determination28 regarding the initial and continuing eligibility of such person for such exemption. The29 governing authority of the City of Franklin Springs, or the des ignee thereof, shall provide30 application forms for this purpose.31 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of32 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year33 so long as the person granted the homestead exemption under subsection (b) of this section34 occupies the residence as a homestead. After such person has filed the proper application as35 provided in subsection (c) of this section, it shall not be nec essary to make application36 thereafter for any year, and such exemption shall continue to be allowed to such person. It37 shall be the duty of any such person granted the homestead exemption under subsection (b)38 of this section to notify the governing authority of the City o f Franklin Springs, or the39 designee thereof, in the event that such person for any reason becomes ineligible for such40 exemption.41 (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 H. B. 1527 - 2 - 26 LC 47 3966/AP 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 exemption applicable to City of Franklin Springs 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 Franklin Springs shall call and conduct55 an election as provided in this section for the purpose of submitting this Act to the electors56 of the City of Franklin Springs for approval or rejection. The municipal election57 superintendent shall conduct that election on the Tuesday follo wing the first Monday in58 November, 2026, and shall issue the call and conduct that elect ion as provided by general59 law. The municipal election superintendent shall cause the date and purpose of the election60 to be published once a week for two weeks immediately preceding the date thereof in the61 official organ of Heard County. The ballot shall have written or printed thereon the words:62 "( ) YES63 64 ( ) NO65 66 Shall the Act be approved which provides a homestead exemption from City of Franklin Springs ad valorem taxes for municipal purposes for the full amount of the assessed value of the homestead for residents of that city who are 65 years of age or older?" 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 H. B. 1527 - 3 - 26 LC 47 3966/AP 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 365th calendar day following the election date provided for72 in this section. The expense of such election shall be borne by the City of Franklin Springs. 73 It shall be the municipal election superintendent's duty to cer tify the result thereof to the74 Secretary of State. The provisions of this section shall be man datory upon the municipal75 election superintendent and are not intended as directory. If the municipal election76 superintendent fails or refuses to comply with this section, any elector of the City of Franklin77 Springs may apply for a writ of mandamus to compel the municipal election superintendent78 to perform his or her duties under this section. If the court finds that the municipal election79 superintendent has not complied with this section, the court shall fashion appropriate relief80 requiring the municipal election superintendent to call and conduct such election on the date81 required by this section or on the next date authorized for special elections provided for in82 Code Section 21-2-540 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. 1527 - 4 -