HB1563: HB1563 Pike County; ad valorem tax; increase amount of homestead exemption for residents who are senior citizens

26 LC 62 0513S/AP House Bill 1563 (AS PASSED HOUSE AND SENATE) By: Representative Camp of the 135th A BILL TO BE ENTITLED AN ACT To amend an Act providing a homestead exemption from Pike County ad valorem taxes for1 county purposes for certain residents of that county who are 65 years of age or over,2 approved May 13, 2002 (Ga. L. 2002, p. 5736), so as to increase the amount of the3 homestead exemption for residents of Pike County who are senior citizens; to provide for4 increased amounts of homestead exemptions for certain residents who have resided in the5 county for a certain amount of time; to provide for compliance with constitutional6 requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory7 execution of election, and judicial remedies regarding failure to comply; to provide for8 applicability; to provide for related matters; to repeal confli cting laws; and for other9 purposes.10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11 SECTION 1.12 An Act providing a homestead e xemption from Pike County ad valo rem taxes for county13 purposes for certain residents of that county who are 65 years of age or over, approved14 May 13, 2002 (Ga. L. 2002, p. 5736), is amended by revising subsection (a) of Section 2 as15 follows:16 H. B. 1563 - 1 - 26 LC 62 0513S/AP "(a)(1) Each resident of Pike County who is a senior citizen is granted an exemption on17 that person's homestead from all Pike County ad valorem taxes f or county purposes as18 follows:19 (A) For all residents of Pike County who are senior citizens, in the amount of20 $15,000.00 of the assessed value of that homestead;21 (B) Beginning the 2028 taxable year, for residents of Pike Cou nty who are senior22 citizens and 70 years of age or older who have resided in the c ounty for five to nine23 years, $20,000.00 of the assessed value of that homestead;24 (C) Beginning the 2031 taxable year, for residents of Pike Cou nty who are senior25 citizens and 75 years of age or older who have resided in the county for ten to 19 years,26 $30,000.00 of the assessed value of that homestead; and27 (D) Beginning the 2035 taxable year, for residents of Pike Cou nty who are senior28 citizens and 80 years of age or older who have resided in the c ounty for 20 years or29 more, $50,000.00 of the assessed value of that homestead.30 (2) For the purpose of this subsection, the amount of time residing in the county is the31 total amount of time a senior citizen has lived in the county and need not be consecutive."32 SECTION 2.33 In accordance with the requirements of Article VII, Section II of the Constitution of the State34 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority35 vote in both the Senate and the House of Representatives.36 SECTION 3.37 The election superintendent of Pike County shall call and conduct an election as provided in38 this section for the purpose of submitting this Act to the electors of Pike County for approval39 or rejection. The election superintendent shall conduct the election on the Tuesday following40 the first Monday in November, 2026, and shall issue the call an d conduct that election as41 H. B. 1563 - 2 - 26 LC 62 0513S/AP provided by general law. The election superintendent shall cause the date and purpose of the42 election to be published once a week for two weeks immediately preceding the date thereof43 in the official organ of Pike County. The ballot shall have wr itten or printed thereon the44 words:45 "( ) YES46 47 ( ) NO48 49 50 51 52 Shall the Act be approved which increases the homestead exempti on for senior citizens to $15,000.00 for all senior citizens, $20,000. 00 for senior citizens 70 years of age or older who have resided in the county for five to nine years, $30,000.00 for all senior citizens 75 years of age or older who have resided in the county for ten to 19 years, and $50,000.00 for all senior citizens 80 years of age or older who have resided in the count y for 20 or more years?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring53 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on54 such question are for approval of the Act, Section 1 of this Act shall become of full force and55 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted56 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall57 be automatically repealed on the 365th calendar day following the election date provided for58 in this section. The expense of such election shall be borne by Pike County. It shall be the59 election superintendent's duty to certify the result thereof to the Secretary of State. The60 provisions of this section shall be mandatory upon the election superintendent and are not61 intended as directory. If the election superintendent fails or refuses to comply with this62 section, any elector of Pike County may apply for a writ of mandamus to compel the election63 superintendent to perform his or her duties under this section. If the court finds that the64 election superintendent has not complied with this section, the court shall fashion appropriate65 relief requiring the election superintendent to call and conduc t such election on the date66 required by this section or on the next date authorized for special elections provided for in67 Code Section 21-2-540 of the O.C.G.A.68 H. B. 1563 - 3 - 26 LC 62 0513S/AP SECTION 4.69 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon70 its approval by the Governor or upon its becoming law without such approval.71 SECTION 5.72 All laws and parts of laws in conflict with this Act are repealed.73 H. B. 1563 - 4 -