HB1575: HB1575 Kingsland, City of; ad valorem tax; apply exemption to residents 62 years or older

26 LC 62 0491/AP House Bill 1575 (AS PASSED HOUSE AND SENATE) By: Representatives Sainz of the 180th and Corbett of the 174th A BILL TO BE ENTITLED AN ACT To amend an Act to provide a homestead exemption from all City of Kingsland ad valorem1 taxes for any city purposes, approved April 7, 1992 (Ga. L. 1992, p. 5686), so as to apply the2 homestead exemption to residents who are 62 years of age or old er; to provide for an3 effective date and applicability; to repeal conflicting laws; and for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 An Act to provide a homestead exemption from all City of Kingsland ad valorem taxes for7 any city purposes, approved April 7, 1992 (Ga. L. 1992, p. 5686 ), is amended by revising8 subsection (a) of Section 1 as follows:9 "(a) Each resident of the City of Kingsland who is 62 years of age or older shall be granted10 a homestead exemption from City of Kingsland ad valorem taxes for municipal purposes11 in the amount of $25,000.00 of the assessed value of the reside nt's homestead. This12 exemption shall apply to all such taxes, including those levied to pay bonded indebtedness,13 on property that qualifies as a homestead under Code Section 48-5-40 of the O.C.G.A."14 H. B. 1575 - 1 - 26 LC 62 0491/AP SECTION 2.15 In accordance with the requirements of Article VII, Section II of the Constitution of the State16 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority17 vote in both the Senate and the House of Representatives.18 SECTION 3.19 The municipal election superintendent of the City of Kingsland shall call and conduct an20 election as provided in this section for the purpose of submitting this Act to the electors of21 the City of Kingsland for approval or rejection. The election superintendent shall conduct22 that election on the Tuesday following the first Monday in November, 2026, and shall issue23 the call and conduct that election as provided by general law. The election superintendent24 shall cause the date and purpose of the election to be published once a week for two weeks25 immediately preceding the date thereof in the official organ of Camden County. The ballot26 shall have written or printed thereon the words:27 "( ) YES28 29 ( ) NO30 31 Shall the Act be approved which provides a homestead exemption of $25,000.00 from City of Kingsland ad valorem taxes for municipal purposes for residents 62 years of age or older, which represents a three-year decrease in age to qualify for such exemption?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring32 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on33 such question are for approval of the Act, Section 1 of this Act shall become of full force and34 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted35 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall36 be automatically repealed on the 365th calendar day following the election date provided for37 in this section. The expense of such election shall be borne by the City of Kingsland. It shall38 be the election superintendent's duty to certify the result the reof to the Secretary of State. 39 The provisions of this section shall be mandatory upon the election superintendent and are40 H. B. 1575 - 2 - 26 LC 62 0491/AP not intended as directory. If the election superintendent fails or refuses to comply with this41 section, any elector of the City of Kingsland may apply for a writ of mandamus to compel42 the election superintendent to perform his or her duties under this section. If the court finds43 that the election superintendent has not complied with this sec tion, the court shall fashion44 appropriate relief requiring the election superintendent to call and conduct such election on45 the date required by this section or on the next date authorized for special elections provided46 for in Code Section 21-2-540 of the O.C.G.A.47 SECTION 4.48 This Act shall become effective on July 1, 2026, and shall apply to all taxable years begining49 on or after January 1, 2027.50 SECTION 5.51 All laws and parts of laws in conflict with this Act are repealed.52 H. B. 1575 - 3 -