HB1552: HB1552 Bremen, City of; school district ad valorem tax; provide homestead exemption

26 LC 47 4203/AP House Bill 1552 (AS PASSED HOUSE AND SENATE) By: Representative Smith of the 18th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Bremen independen t school district ad1 valorem taxes for educational purposes in the amount of $90,000.00 of the assessed value of2 the homestead for residents of that school district who are 65 years of age or older and who3 have been residents and property taxpayers of the school district for at least five consecutive4 years; to provide for definitions; to specify the terms and con ditions of the exemption and5 the procedures relating thereto; to provide for applicability; to repeal the exemption granted6 in an Act approved May 13, 2008 (Ga. L. 2008, p. 4065); to prov ide for compliance with7 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,8 mandatory execution of election, and judicial remedies regardin g failure to comply; to9 provide for related matters; to repeal conflicting laws; and for other purposes.10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11 SECTION 1.12 (a) As used in this Act, the term:13 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for14 educational purposes levied by, for, or on behalf of the City o f Bremen independent15 H. B. 1552 - 1 - 26 LC 47 4203/AP school district, including, but not limited to, any ad valorem taxes to pay interest on and16 to retire independent school district bonded indebtedness.17 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of18 the O.C.G.A., as amended.19 (3) "Senior citizen" means a person who is 65 years of age or older on or before January20 1 of the year in which application for the exemption under subsection (b) of this section21 is made and who has been a resident and property taxpayer of th e City of Bremen22 independent school district for at least five consecutive years immediately prior to23 applying for the exemption provided for in this Act.24 (b) Each resident of the City of Bremen independent school district who is a senior citizen25 is granted an exemption on such person's homestead from City of Bremen independent26 school district ad valorem taxes for educational purposes in the amount of $90,000.00 of the27 assessed value of such homestead. The value of that property i n excess of such exempted28 amount shall remain subject to taxation.29 (c) A person shall not receive the homestead exemption granted by subsection (b) of this30 section unless such person or person's agent files an application with the governing authority31 of the City of Bremen, or the designee thereof, giving such person's age and such additional32 information relative to receiving such exemption as will enable the governing authority of33 the City of Bremen, or the designee thereof, to make a determination regarding the initial and34 continuing eligibility of such person for such exemption; provided, however, that any person35 claiming the $10,000.00 homestead exemption granted in an Act t o provide a homestead36 exemption from City of Bremen independent school district ad valorem taxes for educational37 purposes for residents of that school district who are 62 years of age or older and whose38 income including the income of such person's spouse, excluding certain retirement income,39 does not exceed $10,000.00, approved May 13, 2008 (Ga. L. 2008, p. 4065), shall40 automatically receive the exemption provided for in this Act without having to apply for such41 H. B. 1552 - 2 - 26 LC 47 4203/AP exemption. The governing authority of the City of Bremen, or t he designee thereof, shall42 provide application forms for this purpose.43 (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 governing authority of the City o f Bremen, or the designee51 thereof, in the event that such person 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 county school district ad valo rem 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 applica ble to City of Bremen57 independent school district ad valorem taxes for educational purposes granted by local Act,58 but shall be in addition to and not in lieu of any other homest ead exemption applicable to59 City of Bremen independent school district ad valorem taxes for educational purposes60 granted by general state law.61 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years62 beginning on or after January 1, 2027.63 SECTION 2.64 An Act to provide a homestead exemption from City of Bremen independent school district65 ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value66 of the homestead for residents of that school district who are 62 years of age or older and67 H. B. 1552 - 3 - 26 LC 47 4203/AP whose income including the income of such person's spouse, excluding certain retirement68 income, does not exceed $10,000.00, approved May 13, 2008 (Ga. L. 2008, p. 4065), shall69 be repealed as of January 1, 2027.70 SECTION 3.71 In accordance with the requirements of Article VII, Section II of the Constitution of the State72 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority73 vote in both the Senate and the House of Representatives.74 SECTION 4.75 The municipal election superintendent of the City of Bremen sha ll call and conduct an76 election as provided in this section for the purpose of submitting this Act to the electors of77 the City of Bremen independent school district for approval or rejection. The municipal78 election superintendent shall conduct that election on the Tuesday following the first Monday79 in November, 2026 and shall issue the call and conduct that election as provided by general80 law. The municipal election superintendent shall cause the date and purpose of the election81 to be published once a week for two weeks immediately preceding the date thereof in the82 official organ of Haralson County. The ballot shall have writt en or printed thereon the83 words:84 "( ) YES85 86 ( ) NO87 88 89 90 91 92 Shall the Act be approved which replaces the current homestead exemption from City of Bremen independent school district ad valorem taxe s for educational purposes in the amount of $10,000 for certain senio r citizens with a new homestead exemption of $90,000.00 of the assessed value of the homestead for residents of that school district who are 65 year s of age or older and who have resided in and paid property taxes of the school district for at least five consecutive years, provided that any person r eceiving the current exemption shall automatically receive the new exemption?" H. B. 1552 - 4 - 26 LC 47 4203/AP All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring93 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on94 such question are for approval of the Act, Sections 1 and 2 of this Act shall become of full95 force and effect on January 1, 2027. If the Act is not so appr oved or if the election is not96 conducted as provided in this section, Sections 1 and 2 of this Act shall not become effective,97 and this Act shall be automatically repealed on the 365th calendar day following the election98 date provided for in this section. The expense of such election shall be borne by the City of99 Bremen. It shall be the municipal election superintendent's duty to certify the result thereof100 to the Secretary of State. The provisions of this section shal l be mandatory upon the101 municipal election superintendent and are not intended as directory. If the municipal election102 superintendent fails or refuses to comply with this section, any elector of the City of Bremen103 independent school district may apply for a writ of mandamus to compel the municipal104 election superintendent to perform his or her duties under this section. If the court finds that105 the municipal election superintendent has not complied with thi s section, the court shall106 fashion appropriate relief requiring the municipal election superintendent to call and conduct107 such election on the date required by this section or on the next date authorized for special108 elections provided for in Code Section 21-2-540 of the O.C.G.A.109 SECTION 5.110 Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon111 its approval by the Governor or upon its becoming law without such approval.112 SECTION 6.113 All laws and parts of laws in conflict with this Act are repealed.114 H. B. 1552 - 5 -