HB1564: HB1564 Lee County; school district ad valorem tax; provide homestead exemption

26 LC 61 0453/AP House Bill 1564 (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 67 years of age or older, and only for such ad valorem taxes3 to pay interest on and to retire county school district bonded indebtedness; to provide for4 definitions; to specify the terms and conditions of the exemption and the procedures relating5 thereto; to provide for applicability; to provide for complianc e 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 related matters; to repeal conflicting laws; and for other purposes.9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 SECTION 1.11 (a) As used in this Act, the term:12 (1) "Ad valorem taxes for school bond purposes" means ad valorem taxes for educational13 purposes to pay interest on and to retire county school distric t bonded indebtedness 14 levied by, for, or on behalf of the Lee County school district.15 H. B. 1564 - 1 - 26 LC 61 0453/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) "Senior citizen" means a person who is 67 years of age or older on or before January18 1 of the year in which application for the exemption under subsection (b) of this section19 is made.20 (b) Each resident of the Lee County school district who is a s enior citizen is granted an21 exemption on such person's homestead from Lee County school district ad valorem taxes for22 school bond purposes in the amount of the full assessed value of such homestead.23 (c) A person shall not receive the homestead exemption granted by subsection (b) of this24 section unless such person or person's agent files an application with the tax commissioner25 of Lee County, giving such person's age and such additional information relative to receiving26 such exemption as will enable the tax commissioner of Lee County to make a determination27 regarding the initial and continuing eligibility of such person for such exemption. The tax28 commissioner of Lee County shall provide application forms for this purpose.29 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of30 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year31 so long as the person granted the homestead exemption under subsection (b) of this section32 occupies the residence as a homestead. After such person has filed the proper application as33 provided in subsection (c) of this section, it shall not be nec essary to make application34 thereafter for any year, and such exemption shall continue to be allowed to such person. It35 shall be the duty of any such person granted the homestead exemption under subsection (b)36 of this section to notify the tax commissioner of Lee County in the event that such person for37 any reason becomes ineligible for such exemption.38 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any39 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem40 taxes for municipal purposes, or independent school district ad valorem taxes for educational41 purposes. The homestead exemption granted by subsection (b) of this section shall be in42 H. B. 1564 - 2 - 26 LC 61 0453/AP addition to and not in lieu of any other homestead exemption ap plicable to Lee County43 school district ad valorem taxes for educational purposes.44 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years45 beginning on or after January 1, 2027.46 SECTION 2.47 In accordance with the requirements of Article VII, Section II of the Constitution of the State48 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority49 vote in both the Senate and the House of Representatives.50 SECTION 3.51 The election superintendent of Lee County shall call and conduct an election as provided in52 this section for the purpose of submitting this Act to the electors of the Lee County school53 district for approval or rejection. The election superintendent shall conduct that election on54 the Tuesday after the first Monday in November, 2026, and shall issue the call and conduct55 that election as provided by general law. The election superintendent shall cause the date and56 purpose of the election to be published once a week for two weeks immediately preceding57 the date thereof in the official organ of Lee County. The ballot shall have written or printed58 thereon the words:59 "( ) YES60 61 ( ) NO62 63 Shall the Act be approved which provides a homestead exemption from Lee County school district ad valorem taxes for school bond purpose s in the amount of the full assessed value of the homestead for resident s of that school district who are 67 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring64 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on65 such question are for approval of the Act, Section 1 of this Act shall become of full force and66 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted67 H. B. 1564 - 3 - 26 LC 61 0453/AP as provided in this section, Section 1 of this Act shall not become effective, and this Act shall68 be automatically repealed on the 365th calendar day following the election date provided for69 in this section. The expense of such election shall be borne by the Lee County school district. 70 It shall be the election superintendent's duty to certify the result thereof to the Secretary of71 State. The provisions of this section shall be mandatory upon the election superintendent and72 are not intended as directory. If the election superintendent fails or refuses to comply with73 this section, any elector of the Lee County school district may apply for a writ of mandamus74 to compel the election superintendent to perform his or her duties under this section. If the75 court finds that the election superintendent has not complied with this section, the court shall76 fashion appropriate relief requiring the election superintenden t to call and conduct such77 election on the date required by this section or on the next da te authorized for special78 elections provided for in Code Section 21-2-540 of the O.C.G.A.79 SECTION 4.80 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon81 its approval by the Governor or upon its becoming law without such approval.82 SECTION 5.83 All laws and parts of laws in conflict with this Act are repealed.84 H. B. 1564 - 4 -