HB1562: HB1562 Pike County; ad valorem tax; increase amount of homestead exemption for residents who are totally disabled

26 LC 62 0512S/AP House Bill 1562 (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 all Pike County ad valorem taxes1 for county purposes for certain residents of that county who are totally disabled, approved2 May 13, 2002 (Ga. L. 2002, p. 5732), so as to increase the amou nt of the homestead3 exemption for residents of Pike County who are totally disabled ; to provide for increased4 amounts of homestead exemptions for certain residents who have resided in the county for5 a certain amount of time; to provide for compliance with consti tutional requirements; to6 provide for a referendum, effective dates, automatic repeal, mandatory execution of election,7 and judicial remedies regarding failure to comply; to provide for applicability; to provide for8 related matters; to repeal conflicting laws; and for other purposes.9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 SECTION 1.11 An Act providing a homestead exemption from all Pike County ad valorem taxes for county12 purposes for certain residents of that county who are totally disabled, approved May 13, 200213 (Ga. L. 2002, p. 5732), is amended by revising subsection (b) of Section 1 as follows:14 H. B. 1562 - 1 - 26 LC 62 0512S/AP "(b)(1) Each resident of Pike County who is totally disabled is granted an exemption on15 that person's homestead from all Pike County ad valorem taxes f or county purposes as16 follows:17 (A) For all residents of Pike County who are totally disabled, in the amount of18 $15,000.00 of the assessed value of that homestead;19 (B) Beginning with the 2028 taxable year, for residents of Pike County who are totally20 disabled and age 70 or older who have resided in the county for five to nine years,21 $17,500.00 of the assessed value of that homestead;22 (C) Beginning with the 2031 taxable year, for residents of Pike County who are totally23 disabled and age 75 or older who have resided in the county for ten to 19 years,24 $22,500.00 of the assessed value of that homestead; and25 (D) Beginning with the 2035 taxable year, for residents of Pike County who are totally26 disabled and age 80 or older who have resided in the county for 20 years or more,27 $30,000.00 of the assessed value of that homestead.28 (2) For the purpose of this section, the amount of time residing in the county is the total29 amount of time a totally disabled person has lived in the count y and need not be30 consecutive."31 SECTION 2.32 In accordance with the requirements of Article VII, Section II of the Constitution of the State33 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority34 vote in both the Senate and the House of Representatives.35 SECTION 3.36 The election superintendent of Pike County shall call and conduct an election as provided in37 this section for the purpose of submitting this Act to the electors of Pike County for approval38 or rejection. The election superintendent shall conduct the election on the Tuesday following39 H. B. 1562 - 2 - 26 LC 62 0512S/AP the first Monday in November, 2026, and shall issue the call an d conduct that election as40 provided by general law. The election superintendent shall cause the date and purpose of the41 election to be published once a week for two weeks immediately preceding the date thereof42 in the official organ of Pike County. The ballot shall have wr itten or printed thereon the43 words:44 "( ) YES45 46 ( ) NO47 48 49 50 51 Shall the Act be approved which increases the homestead exempti on for totally disabled residents of Pike County to $15,000.00 for all totally disabled residents, $17,500.00 for all totally disabled residen ts age 70 or older who have resided in the county for five to nine years, $22,500.00 for all totally disabled residents age 75 or older who have resided in the county for ten to 19 years, and $30,000.00 for all totally disabled residents age 80 or older who have resided in the county for 20 or more years?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring52 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on53 such question are for approval of the Act, Section 1 of this Act shall become of full force and54 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted55 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall56 be automatically repealed on the 365th calendar day following the election date provided for57 in this section. The expense of such election shall be borne by Pike County. It shall be the58 election superintendent's duty to certify the result thereof to the Secretary of State. The59 provisions of this section shall be mandatory upon the election superintendent and are not60 intended as directory. If the election superintendent fails or refuses to comply with this61 section, any elector of Pike County may apply for a writ of mandamus to compel the election62 superintendent to perform his or her duties under this section. If the court finds that the63 election superintendent has not complied with this section, the court shall fashion appropriate64 relief requiring the election superintendent to call and conduc t such election on the date65 H. B. 1562 - 3 - 26 LC 62 0512S/AP required by this section or on the next date authorized for special elections provided for in66 Code Section 21-2-540 of the O.C.G.A.67 SECTION 4.68 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon69 its approval by the Governor or upon its becoming law without such approval.70 SECTION 5.71 All laws and parts of laws in conflict with this Act are repealed.72 H. B. 1562 - 4 -