HB1573: HB1573 Statham, City of; ad valorem tax for municipal purposes; provide homestead exemption

26 LC 47 3860/AP House Bill 1573 (AS PASSED HOUSE AND SENATE) By: Representatives Gaines of the 120th and Persinger of the 119th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Statham ad valore m taxes for municipal1 purposes in the amount of $20,000.00 of the assessed value of the homestead for residents2 of that city who are 62 years of age or older; to provide an additional homestead exemption3 from City of Statham ad valorem taxes for municipal purposes in the amount of $10,000.00 4 of the assessed value of the homestead for residents of that city who are 67 years of age or5 older; to provide for definitions; to specify the terms and conditions of the exemption and the6 procedures relating thereto; to provide for applicability; to p rovide 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 municipal purposes" means all ad valorem taxes for municipal14 purposes levied by, for, or on behalf of the City of Statham, except for any ad valorem15 taxes to pay interest on and to retire municipal bonded indebtedness.16 H. B. 1573 - 1 - 26 LC 47 3860/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of17 the O.C.G.A., as amended.18 (b)(1) Each resident of the City of Statham who is 62 years of age or older on or before19 January 1 of the year in which application for the exemption is made pursuant to this 20 paragraph is granted an exemption on such person's homestead fr om City of Statham ad21 valorem taxes for municipal purposes in the amount of $20,00.00 of the assessed value of22 such homestead. The value of that property in excess of such e xempted amount shall23 remain subject to taxation.24 (2) Each resident of the City of Statham who is 67 years of ag e or older on or before25 January 1 of the year in which the application for the exemption is made pursuant to this 26 paragraph is granted an additional exemption on such person's h omestead from City of27 Statham ad valorem taxes for municipal purposes in the amount o f $10,00.00 of the28 assessed value of such homestead. The exemption provided for b y this paragraph is in29 addition to the exemption provided for in paragraph (1) of this subsection. The value of30 that property in excess of such exempted amount shall remain subject to taxation.31 (c) A person shall not receive the homestead exemption granted by subsection (b) of this32 section unless such person or person's agent files an application with the governing authority33 of the City of Statham, or the designee thereof, giving such person's age and such additional34 information relative to receiving such exemption as will enable the governing authority of35 the City of Statham, or the designee thereof, to make a determination regarding the initial and36 continuing eligibility of such person for such exemption. The governing authority of the City37 of Statham, or the designee thereof, shall provide application forms for this purpose.38 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of39 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year40 so long as the person granted the homestead exemption under subsection (b) of this section41 occupies the residence as a homestead. After such person has filed the proper application as42 provided in subsection (c) of this section, it shall not be nec essary to make application43 H. B. 1573 - 2 - 26 LC 47 3860/AP thereafter for any year, and such exemption shall continue to be allowed to such person. It44 shall be the duty of any such person granted the homestead exemption under subsection (b)45 of this section to notify the governing authority of the City o f Statham, or the designee46 thereof, in the event that such person for any reason becomes ineligible for such exemption.47 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any48 state ad valorem taxes, county ad valorem taxes for county purp oses, or county or49 independent school district ad valorem taxes for educational pu rposes. The homestead50 exemption granted by subsection (b) of this section shall be in addition to and not in lieu of51 any other homestead exemption applicable to City of Statham ad valorem taxes for municipal52 purposes.53 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years54 beginning on or after January 1, 2027.55 SECTION 2.56 In accordance with the requirements of Article VII, Section II of the Constitution of the State57 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority58 vote in both the Senate and the House of Representatives.59 SECTION 3.60 The municipal election superintendent of the City of Statham sh all call and conduct an61 election as provided in this section for the purpose of submitting this Act to the electors of62 the City of Statham for approval or rejection. The municipal election superintendent shall63 conduct that election on the Tuesday following the first Monday in November, 2026, and64 shall issue the call and conduct that election as provided by g eneral law. The municipal65 election superintendent shall cause the date and purpose of the election to be published once66 a week for two weeks immediately preceding the date thereof in the official organ of Barrow 67 County. The ballot shall have written or printed thereon the words:68 H. B. 1573 - 3 - 26 LC 47 3860/AP "( ) YES69 70 ( ) NO71 72 73 74 Shall the Act be approved which provides a homestead exemption from City of Statham ad valorem taxes for municipal purposes in the amoun t of $20,000.00 of the assessed value of the homestead for residents of that city who are 62 years of age or older and an additional exemption in the amount of $10,000.00 of the assessed value of the homestead for reside nts of that city who are 67 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring75 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on76 such question are for approval of the Act, Section 1 of this Act shall become of full force and77 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted78 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall79 be automatically repealed on the 365th calendar day following the election date provided for80 in this section. The expense of such election shall be borne by the City of Statham. It shall81 be the municipal election superintendent's duty to certify the result thereof to the Secretary82 of State. The provisions of this section shall be mandatory upo n the municipal election83 superintendent and are not intended as directory. If the munic ipal election superintendent84 fails or refuses to comply with this section, any elector of the City of Statham may apply for85 a writ of mandamus to compel the municipal election superintendent to perform his or her86 duties under this section. If the court finds that the municipal election superintendent has not87 complied with this section, the court shall fashion appropriate relief requiring the municipal88 election superintendent to call and conduct such election on the date required by this section89 or on the next date authorized for special elections provided for in Code Section 21-2-54090 of the O.C.G.A.91 SECTION 4.92 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon93 its approval by the Governor or upon its becoming law without such approval.94 H. B. 1573 - 4 - 26 LC 47 3860/AP SECTION 5.95 All laws and parts of laws in conflict with this Act are repealed.96 H. B. 1573 - 5 -