HB1565: HB1565 Lee County; school district ad valorem tax; provide homestead exemption

26 LC 61 0454/AP House Bill 1565 (AS PASSED HOUSE AND SENATE) By: Representative Yearta of the 152nd A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Lee County school distric t 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 80 years of age or older and whose income does not exceed3 $40,000.00; to provide for definitions; to specify the terms and conditions of the exemption4 and the procedures relating thereto; to provide for applicability; to provide for compliance5 with constitutional requirements; to provide for a referendum, effective dates, automatic6 repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7 to provide for related matters; to repeal conflicting 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 Lee County school district, except13 for any ad valorem taxes to pay interest on and to retire count y school district bonded14 indebtedness.15 H. B. 1565 - 1 - 26 LC 61 0454/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended.17 (3) "Income" means Georgia taxable net income determined pursu ant to Chapter 7 of18 Title 48 of the O.C.G.A., as amended, for state income tax purposes, with the addition of19 income received as retirement, survivor, or disability benefits under the federal Social20 Security Act or under any other public or private retirement, disability, or pension system21 which is otherwise not included in Georgia taxable net income.22 (4) "Senior citizen" means a person who is 80 years of age or older on or before January23 1 of the year in which application for the exemption under subsection (b) of this section24 is made.25 (b) Each resident of the Lee County school district who is a s enior citizen is granted an26 exemption on such person's homestead from Lee County school district ad valorem taxes for27 educational purposes in the amount of the full assessed value o f such homestead. The28 exemption under this subsection shall only be granted if such person's income, together with29 the income of the spouse who also occupies and resides at such homestead, does not exceed30 $40,000.00 for the immediately preceding year.31 (c) A person shall not receive the homestead exemption granted by subsection (b) of this32 section unless such person or person's agent files an application with the tax commissioner33 of Lee County, giving such person's age, income, and such additional information relative34 to receiving such exemption as will enable the tax commissioner of Lee County to make a35 determination regarding the initial and continuing eligibility of such person for such36 exemption. The tax commissioner of Lee County shall provide ap plication forms for this37 purpose.38 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of39 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year40 so long as the person granted the homestead exemption under subsection (b) of this section41 occupies the residence as a homestead and annually certifies to the tax commissioner of Lee42 H. B. 1565 - 2 - 26 LC 61 0454/AP County that such person continues to meet the income requiremen t provided for in43 subsection (b) of this section. It shall be the duty of any such person granted the homestead44 exemption under subsection (b) of this section to notify the tax commissioner of Lee County45 in the event that such person for any reason becomes ineligible for such exemption.46 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any47 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem48 taxes for municipal purposes, or independent school district ad valorem taxes for educational49 purposes. The homestead exemption granted by subsection (b) of this section shall be in50 addition to and not in lieu of any other homestead exemption ap plicable to Lee County51 school district ad valorem taxes for educational purposes.52 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years53 beginning on or after January 1, 2027.54 SECTION 2.55 In accordance with the requirements of Article VII, Section II of the Constitution of the State56 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority57 vote in both the Senate and the House of Representatives.58 SECTION 3.59 The election superintendent of Lee County shall call and conduct an election as provided in60 this section for the purpose of submitting this Act to the electors of the Lee County school61 district for approval or rejection. The election superintendent shall conduct that election on62 the Tuesday after the first Monday in November, 2026, and shall issue the call and conduct63 that election as provided by general law. The election superintendent shall cause the date and64 purpose of the election to be published once a week for two weeks immediately preceding65 the date thereof in the official organ of Lee County. The ballot shall have written or printed66 thereon the words:67 H. B. 1565 - 3 - 26 LC 61 0454/AP "( ) YES68 69 ( ) NO70 71 72 Shall the Act be approved which provides a homestead exemption from Lee County school district ad valorem taxes for educational purpose s in the amount of the full assessed value of the homestead for resident s of that school district who are 80 years of age or older and whose inco me, including certain retirement income, does not exceed $40,000.00?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring73 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on74 such question are for approval of the Act, Section 1 of this Act shall become of full force and75 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted as76 provided in this section, Section 1 of this Act shall not become effective, and this Act shall77 be automatically repealed on the 365th calendar day following the election date provided for78 in this section. The expense of such election shall be borne by the Lee County school district. 79 It shall be the election superintendent's duty to certify the result thereof to the Secretary of80 State. The provisions of this section shall be mandatory upon the election superintendent and81 are not intended as directory. If the election superintendent fails or refuses to comply with82 this section, any elector of the Lee County school district may apply for a writ of mandamus83 to compel the election superintendent to perform his or her duties under this section. If the84 court finds that the election superintendent has not complied with this section, the court shall85 fashion appropriate relief requiring the election superintenden t to call and conduct such86 election on the date required by this section or on the next da te authorized for special87 elections provided for in Code Section 21-2-540 of the O.C.G.A.88 SECTION 4.89 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon90 its approval by the Governor or upon its becoming law without such approval.91 H. B. 1565 - 4 - 26 LC 61 0454/AP SECTION 5.92 All laws and parts of laws in conflict with this Act are repealed.93 H. B. 1565 - 5 -