HB1537: HB1537 Bibb County; ad valorem tax for educational purposes; provide a homestead exemption

26 LC 61 0407/AP House Bill 1537 (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 Bibb County school district ad valorem taxes for1 educational purposes in the amount of $17,000.00 of the assessed value of the homestead for2 residents of that school district who are between the ages of 6 5 and 74; to provide a3 homestead exemption from Bibb County school district ad valorem taxes for educational4 purposes in the amount of $32,000.00 of the assessed value of the homestead for residents5 of that school district who are between the ages of 75 and 84; to provide a homestead6 exemption from Bibb County school district ad valorem taxes for educational purposes in the7 amount of the full assessed value of the homestead for residents of that school district who8 are 85 years of age and older; to provide for definitions; to specify the terms and conditions9 of the exemption and the procedures relating thereto; to provide for applicability; to provide10 for compliance with constitutional requirements; to provide for a referendum, effective dates,11 automatic repeal, mandatory execution of election, and judicial remedies regarding failure12 to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.13 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14 SECTION 1.15 (a) As used in this Act, the term:16 H. B. 1537 - 1 - 26 LC 61 0407/AP (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for17 educational purposes levied by, for, or on behalf of the Bibb C ounty school district,18 including, but not limited to, any ad valorem taxes to pay interest on and to retire county19 school district bonded indebtedness.20 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of21 the O.C.G.A., as amended.22 (b)(1) Each resident of the Bibb County school district who is between the ages of 65 and23 74 is granted an exemption on such person's homestead from Bibb County school district24 ad valorem taxes for educational purposes in the amount of $17, 000.00 of the assessed25 value of such homestead. The value of that property in excess of such exempted amount26 shall remain subject to taxation.27 (2) Each resident of the Bibb County school district who is be tween the ages of 75 and28 84 is granted an exemption on such person's homestead from Bibb County school district29 ad valorem taxes for educational purposes in the amount of $32, 000.00 of the assessed30 value of such homestead. The value of that property in excess of such exempted amount31 shall remain subject to taxation.32 (3) Each resident of the Bibb County school district who is 85 years of age or older is33 granted an exemption on such person's homestead from Bibb Count y school district ad34 valorem taxes for educational purposes in the amount of the ful l assessed value of such35 homestead.36 (c) A person shall not receive the homestead exemption granted by subsection (b) of this37 section unless such person or person's agent files an application with the tax commissioner38 of Bibb County, giving such person's age and such additional in formation relative to39 receiving such exemption as will enable the tax commissioner of Bibb County to make a40 determination regarding the initial and con tinuing eligibility of such person for such41 exemption. The tax commissioner of Bibb County shall provide application forms for this42 purpose.43 H. B. 1537 - 2 - 26 LC 61 0407/AP (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of44 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year45 so long as the person granted the homestead exemption under subsection (b) of this section46 occupies the residence as a homestead. After such person has filed the proper application as47 provided in subsection (c) of this section, it shall not be nec essary to make application48 thereafter for any year, and such exemption shall continue to be allowed to such person. It49 shall be the duty of any such person granted the homestead exemption under subsection (b)50 of this section to notify the tax commissioner of Bibb County in the event that such person51 for any reason becomes ineligible for such exemption.52 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any53 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem54 taxes for municipal purposes, or independent school district ad valorem taxes for educational55 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu56 of and not in addition to any other homestead exemption applicable to Bibb County school57 district ad valorem taxes for educational purposes.58 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years59 beginning on or after January 1, 2027.60 SECTION 2.61 In accordance with the requirements of Article VII, Section II of the Constitution of the State62 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority63 vote in both the Senate and the House of Representatives.64 SECTION 3.65 The election superintendent of Bibb County shall call and conduct an election as provided66 in this section for the purpose of submitting this Act to the e lectors of the Bibb County67 school district for approval or rejection. The election superi ntendent shall conduct that68 H. B. 1537 - 3 - 26 LC 61 0407/AP election on the Tuesday after the first Monday in November, 2026, and shall issue the call69 and conduct that election as provided by general law. The elec tion superintendent shall70 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 s71 immediately preceding the date thereof in the official organ of Bibb County. The ballot shall72 have written or printed thereon the words:73 "( ) YES74 75 ( ) NO76 77 78 79 80 81 Shall the Act be approved whic h provides a hom estead exemption from Bibb County school district ad valorem taxes for educational 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 and older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring82 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on83 such question are for approval of the Act, Section 1 of this Act shall become of full force and84 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted85 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall86 be automatically repealed on the 365th calendar day following the election date provided for87 in this section. The expense of such election shall be borne by Bibb County. It shall be the88 election superintendent's duty to certify the result thereof to the Secretary of State. The89 provisions of this section shall be mandatory upon the election superintendent and are not90 intended as directory. If the election superintendent fails or refuses to comply with this91 section, any elector of the Bibb County school district may apply for a writ of mandamus to92 compel the election superintendent to perform his or her duties under this section. If the court93 finds that the election superintendent has not complied with th is section, the court shall94 fashion appropriate relief requiring the election superintenden t to call and conduct such95 H. B. 1537 - 4 - 26 LC 61 0407/AP election on the date required by this section or on the next da te authorized for special96 elections provided for in Code Section 21-2-540 of the O.C.G.A.97 SECTION 4.98 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon99 its approval by the Governor or upon its becoming law without such approval.100 SECTION 5.101 All laws and parts of laws in conflict with this Act are repealed.102 H. B. 1537 - 5 -