HB1566: HB1566 Ware County; school district ad valorem tax; provide homestead exemption

26 LC 61 0342/AP House Bill 1566 (AS PASSED HOUSE AND SENATE) By: Representatives Burchett of the 176th and Corbett of the 174th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Ware County school district ad valorem taxes for1 educational purposes in the amount of the full assessed value of the homestead for residents2 of that school district who are 75 years of age or older; to provide for definitions; to specify3 the terms and conditions of the exemption and the procedures relating thereto; to provide for4 applicability; to provide for compliance with constitutional requirements; to provide for a5 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting7 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 educational purposes" means all ad v alorem taxes for12 educational purposes levied by, for, or on behalf of the Ware C ounty school district,13 including, but not limited to, any ad valorem taxes to pay interest on and to retire county14 school district bonded indebtedness.15 H. B. 1566 - 1 - 26 LC 61 0342/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended, with the additional qualification that it shall include not more17 than five contiguous acres of homestead property.18 (3) "Senior citizen" means a person who is 75 years of age or older on or before January19 1 of the year in which application for the exemption under subsection (b) of this section20 is made.21 (b) Each resident of the Ware County school district who is a senior citizen is granted an22 exemption on such person's homestead from Ware County school district ad valorem taxes23 for educational purposes in the amount of the full assessed value of such homestead.24 (c) A person shall not receive the homestead exemption granted by subsection (b) of this25 section unless such person or person's agent files an application with the tax commissioner26 of Ware County, giving such person's age and such additional in formation relative to27 receiving such exemption as will enable the tax commissioner of Ware County to make a28 determination regarding the initial and continuing eligibility of such person for such29 exemption. The tax commissioner of Ware County shall provide application forms for this30 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 tax commissioner of Ware County in the event that such person39 for any reason becomes ineligible for such exemption.40 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any41 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem42 H. B. 1566 - 2 - 26 LC 61 0342/AP taxes for municipal purposes, or independent school district ad valorem taxes for educational43 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu44 of and not in addition to any other homestead exemption applicable to Ware County school45 district ad valorem taxes for educational purposes.46 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years47 beginning on or after January 1, 2027.48 SECTION 2.49 In accordance with the requirements of Article VII, Section II of the Constitution of the State50 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority51 vote in both the Senate and the House of Representatives.52 SECTION 3.53 The election superintendent of Ware County shall call and conduct an election as provided54 in this section for the purpose of submitting this Act to the e lectors of the Ware County55 school district for approval or rejection. The election superi ntendent shall conduct that56 election on the Tuesday after the first Monday in November, 2026, and shall issue the call57 and conduct that election as provided by general law. The elec tion superintendent shall58 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 s59 immediately preceding the date thereof in the official organ of Ware County. The ballot shall60 have written or printed thereon the words:61 "( ) YES62 63 ( ) NO64 65 Shall the Act be approved which provides a homestead exemption from Ware County school district ad valorem taxes for educational purposes in the amount of the full assessed value of the homestead for residents of that school district who are 75 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring66 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on67 H. B. 1566 - 3 - 26 LC 61 0342/AP such question are for approval of the Act, Section 1 of this Act shall become of full force and68 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted69 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall70 be automatically repealed on the 365th calendar day following the election date provided for71 in this section. The expense of such election shall be borne by Ware County. It shall be the72 election superintendent's duty to certify the result thereof to the Secretary of State. The73 provisions of this section shall be mandatory upon the election superintendent and are not74 intended as directory. If the election superintendent fails or refuses to comply with this75 section, any elector of the Ware County school district may app ly for a writ of mandamus76 to compel the election superintendent to perform his or her duties under this section. If the77 court finds that the election superintendent has not complied with this section, the court shall78 fashion appropriate relief requiring the election superintenden t to call and conduct such79 election on the date required by this section or on the next da te authorized for special80 elections provided for in Code Section 21-2-540 of the O.C.G.A.81 SECTION 4.82 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83 its approval by the Governor or upon its becoming law without such approval.84 SECTION 5.85 All laws and parts of laws in conflict with this Act are repealed.86 H. B. 1566 - 4 -