HB1551: HB1551 Pickens County; school district ad valorem tax; homestead exemption; increase income cap

26 LC 47 4092/AP House Bill 1551 (AS PASSED HOUSE AND SENATE) By: Representative Jasperse of the 11th A BILL TO BE ENTITLED AN ACT To amend an Act providing a homestead exemption from all Pickens County School District1 ad valorem taxes for educational purposes for the full value of the homestead of certain2 residents of that school district, approved April 21, 1997 (Ga. L. 1997, p. 4283), so as to3 increase the income cap on such exemption; to provide for compliance with constitutional4 requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory5 execution of election, and judicial remedies regarding failure to comply; to provide for6 related matters; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 An Act providing a homestead exemption from all Pickens County School District ad10 valorem taxes for educational purposes for the full value of th e homestead of certain11 residents of that school district, approved April 21, 1997 (Ga. L. 1997, p. 4283), is amended12 in Section 2 by revising subsection (a) as follows:13 "(a) Each resident of the Pickens County School District who is a senior citizen or who is14 disabled is granted an exemption on that person's homestead fro m all Pickens County15 School District ad valorem taxes for educational purposes for t he full value of that16 H. B. 1551 - 1 - 26 LC 47 4092/AP homestead if that person's income, together with the income of all members of the family17 residing within the homestead, does not exceed $40,000.00 for the immediately preceding18 taxable year."19 SECTION 2.20 In accordance with the requirements of Article VII, Section II of the Constitution of the State21 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority22 vote in both the Senate and the House of Representatives.23 SECTION 3.24 The election superintendent of Pickens County shall call and conduct an election as provided25 in this section for the purpose of submitting this Act to the e lectors of the Pickens County26 school district for approval or rejection. The election superi ntendent shall conduct that27 election on the Tuesday following the first Monday in November of 2026 and shall issue the28 call and conduct that election as provided by general law. The election superintendent shall29 cause the date and purpose of the election to be published once a week f o r t w o w e e k s30 immediately preceding the date thereof in the official organ of Pickens County. The ballot31 shall have written or printed thereon the words:32 "( ) YES33 34 ( ) NO35 36 Shall the Act be approved which increases the income cap on the current full homestead exemption that certain senior citizens and disabled persons receive from Pickens County School District ad valorem taxes for education purposes from $25,000.00 to $40,000.00?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring37 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on38 such question are for approval of the Act, Section 1 of this Act shall become of full force and39 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted40 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall41 H. B. 1551 - 2 - 26 LC 47 4092/AP be automatically repealed on the 365th calendar day following the election date provided for42 in this section. The expense of such election shall be borne by Pickens County. It shall be43 the election superintendent's duty to certify the result thereof to the Secretary of State. The44 provisions of this section shall be mandatory upon the election superintendent and are not45 intended as directory. If the election superintendent fails or refuses to comply with this46 section, any elector of the Pickens County school district may apply for a writ of mandamus47 to compel the election superintendent to perform his or her duties under this section. If the48 court finds that the election superintendent has not complied with this section, the court shall49 fashion appropriate relief requiring the election superintenden t to call and conduct such50 election on the date required by this section or on the next da te authorized for special51 elections provided for in Code Section 21-2-540 of the O.C.G.A.52 SECTION 4.53 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon54 its approval by the Governor or upon its becoming law without such approval.55 SECTION 5.56 All laws and parts of laws in conflict with this Act are repealed.57 H. B. 1551 - 3 -