HB1538: HB1538 Macon-Bibb County; ad valorem tax for county purposes; provide a homestead exemption

26 LC 61 0406/AP House Bill 1538 (AS PASSED HOUSE AND SENATE) By: Representatives Herring of the 145th, Paris of the 142nd, Jones of the 143rd, Griffin of the 149th, and Washburn of the 144th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Macon-Bibb County ad valorem taxes for county1 purposes in the amount of $17,000.00 of the assessed value of the homestead for residents2 of that county who are between the ages of 65 and 74; to provid e a homestead exemption3 from Macon-Bibb County ad valorem taxes for county purposes in the amount of $32,000.004 of the assessed value of the homestead for residents of that county who are between the ages5 of 75 and 84; to provide a homestead exemption from Macon-Bibb County ad valorem taxes6 for county purposes in the amount of the full assessed value of the homestead for residents7 of that county who are 85 years of age or older; to provide for definitions; to specify the8 terms and conditions of the exemption and the procedures relati ng thereto; to provide for9 applicability; to provide for compliance with constitutional re quirements; to provide for a10 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial11 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting12 laws; and for other purposes.13 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14 H. B. 1538 - 1 - 26 LC 61 0406/AP SECTION 1.15 (a) As used in this Act, the term:16 (1) "Ad valorem taxes for county purposes" means all ad valore m taxes for county17 purposes levied by, for, or on behalf of Macon-Bibb County, including, but not limited18 to, any ad valorem taxes to pay interest on and to retire county bonded indebtedness.19 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of20 the O.C.G.A., as amended.21 (b)(1) Each resident of Macon-Bibb County who is between the a ges of 65 and 74 is22 granted an exemption on such person's homestead from Macon-Bibb County ad valorem23 taxes for county purposes in the amount of $17,000.00 of the as sessed value of such24 homestead. The value of that property in excess of such exempted amount shall remain25 subject to taxation.26 (2) Each resident of Macon-Bibb County who is between the ages of 75 and 84 is27 granted an exemption on such person's homestead from Macon-Bibb County ad valorem28 taxes for county purposes in the amount of $32,000.00 of the as sessed value of such29 homestead. The value of that property in excess of such exempted amount shall remain30 subject to taxation.31 (3) Each resident of Macon-Bibb County who is 85 years of age or older is granted an32 exemption on such person's homestead from Macon-Bibb County ad valorem taxes for33 county purposes in the amount of the full assessed value of such homestead.34 (c) A person shall not receive the homestead exemption granted by subsection (b) of this35 section unless such person or person's agent files an application with the tax commissioner36 of Macon-Bibb County, giving such person's age and such additional information relative to37 receiving such exemption as will enable the tax commissioner of Macon-Bibb County to38 make a determination regarding the initial and continuing eligibility of such person for such39 exemption. The tax commissioner of Macon-Bibb County shall provide application forms40 for this purpose.41 H. B. 1538 - 2 - 26 LC 61 0406/AP (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of42 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year43 so long as the person granted the homestead exemption under subsection (b) of this section44 occupies the residence as a homestead. After such person has filed the proper application as45 provided in subsection (c) of this section, it shall not be nec essary to make application46 thereafter for any year, and such exemption shall continue to be allowed to such person. It47 shall be the duty of any such person granted the homestead exemption under subsection (b)48 of this section to notify the tax commissioner of Macon-Bibb County in the event that such49 person for any reason becomes ineligible for such exemption.50 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any51 state ad valorem taxes, county or independent school district ad valorem taxes for educational52 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption53 granted by subsection (b) of this section shall be in lieu of and not in addition to any other54 homestead exemption applicable to Macon-Bibb County ad valorem taxes for county55 purposes.56 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years57 beginning on or after January 1, 2027.58 SECTION 2.59 In accordance with the requirements of Article VII, Section II of the Constitution of the State60 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority61 vote in both the Senate and the House of Representatives.62 SECTION 3.63 The election superintendent of Macon-Bibb County shall call and conduct an election as64 provided in this section for the purpose of submitting this Act to the electors of Macon-Bibb65 County for approval or rejection. The election superintendent shall conduct that election on66 H. B. 1538 - 3 - 26 LC 61 0406/AP the Tuesday after the first Monday in November, 2026, and shall issue the call and conduct67 that election as provided by general law. The election superintendent shall cause the date and68 purpose of the election to be published once a week for two weeks immediately preceding69 the date thereof in the official organ of Macon-Bibb County. The ballot shall have written70 or printed thereon the words:71 "( ) YES72 73 ( ) NO74 75 76 77 78 79 Shall the Act be approved whic h provides a hom estead exemption from Macon-Bibb County ad valorem taxes for county purposes: (1) In the amount of $17,000.00 of the assessed value of the homestead for residents of that county who are between the ages of 65 and 74; (2) In the amount of $32,000.00 of the assessed value of the homestead for residents of that county who are between the ages of 75 and 84; and (3) In the amount of the full assessed value of the homestead for residents who are 85 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring80 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on81 such question are for approval of the Act, Section 1 of this Act shall become of full force and82 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted83 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall84 be automatically repealed on the 365th calendar day following the election date provided for85 in this section. The expense of such election shall be borne by Macon-Bibb County. It shall86 be the election superintendent's duty to certify the result the reof to the Secretary of State. 87 The provisions of this section shall be mandatory upon the election superintendent and are88 not intended as directory. If the election superintendent fails or refuses to comply with this89 section, any elector of Macon-Bibb County may apply for a writ of mandamus to compel the90 election superintendent to perform his or her duties under this section. If the court finds that91 the election superintendent has not complied with this section, the court shall fashion92 appropriate relief requiring the election superintendent to call and conduct such election on93 H. B. 1538 - 4 - 26 LC 61 0406/AP the date required by this section or on the next date authorized for special elections provided94 for in Code Section 21-2-540 of the O.C.G.A.95 SECTION 4.96 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon97 its approval by the Governor or upon its becoming law without such approval.98 SECTION 5.99 All laws and parts of laws in conflict with this Act are repealed.100 H. B. 1538 - 5 -