SB627: SB627 City of Dallas; ad valorem taxes for municipal purposes; provide a homestead exemption

26 LC 62 0398 Senate Bill 627 By: Senators Anavitarte of the 31st and Bearden of the 30th AS PASSED SENATE A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Dallas ad valorem taxes for municipal 1 purposes in the amount of $50,000.00 of the assessed value of the homestead for residents2 of that city; to provide for definitions; to specify the terms and conditions of the exemption3 and the procedures relating thereto; to provide for applicability; to provide for compliance4 with constitutional requirements; to provide for a referendum, effective dates, automatic5 repeal, mandatory execution of election, and judicial remedies regarding failure to comply;6 to provide for related matters; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 (a) As used in this Act, the term:10 (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal11 purposes levied by, for, or on behalf of the City of Dallas, including, but not limited to,12 any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.13 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14 the O.C.G.A., as amended.15 S. B. 627 - 1 - 26 LC 62 0398 (b) Each resident of the City of Dallas is granted an exemption on such person's homestead16 from City of Dallas ad valorem taxes for municipal purposes in the amount of $50,000.0017 of the assessed value of such homestead. The value of that pro perty in excess of such18 exempted amount shall remain subject to taxation.19 (c) A person shall not receive the homestead exemption granted by subsection (b) of this20 section unless such person or person's agent files an application with the governing authority21 of the City of Dallas, or the designee thereof, giving such information relative to receiving22 such exemption as will enable the governing authority of the City of Dallas, or the designee23 thereof, to make a determination regarding the initial and cont inuing eligibility of such24 person for such exemption. The governing authority of the City of Dallas, or the designee25 thereof, shall provide application forms for this purpose.26 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28 so long as the person granted the homestead exemption under subsection (b) of this section29 occupies such residence as a homestead. After a person has filed the proper application as30 provided in subsection (c) of this section, it shall not be nec essary to make application31 thereafter for any year, and such exemption shall continue to be allowed to such person. It32 shall be the duty of any person granted the homestead exemption under subsection (b) of this33 section to notify the governing authority of the City of Dallas, or the designee thereof, in the34 event that such person for any reason becomes ineligible for such exemption.35 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any36 state ad valorem taxes, county ad valorem taxes for county purp oses, or county or37 independent school district ad valorem taxes for educational pu rposes. The homestead38 exemption granted by subsection (b) of this section shall be in addition to and not in lieu of39 any other homestead exemption applicable to City of Dallas ad valorem taxes for municipal40 purposes.41 S. B. 627 - 2 - 26 LC 62 0398 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years42 beginning on or after January 1, 2027.43 SECTION 2.44 In accordance with the requirements of Article VII, Section II of the Constitution of the State45 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority46 vote in both the Senate and the House of Representatives.47 SECTION 3.48 The municipal election superintendent of the City of Dallas shall call and conduct an election49 as provided in this section for the purpose of submitting this Act to the electors of the City50 of Dallas for approval or rejection. The municipal election superintendent shall conduct that51 election on the Tuesday after the first Monday in November, 2026, and shall issue the call52 and conduct that election as provided by general law. The municipal election superintendent53 shall cause the date and purpose of the election to be published once a week for two weeks54 immediately preceding the date thereof in the official organ of Paulding County. The ballot55 shall have written or printed thereon the words:56 "( ) YES57 58 ( ) NO59 60 Shall the Act be approved which provides a homestead exemption from City of Dallas ad valorem taxes for municipal purposes in the amount o f $50,000.00 of the assessed value of the homestead for residents of that city?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring61 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on62 such question are for approval of the Act, Section 1 of this Act shall become of full force and63 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted64 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall65 be automatically repealed on the first day of January immediate ly following that election66 S. B. 627 - 3 - 26 LC 62 0398 date. The expense of such election shall be borne by the City of Dallas. It shall be the67 municipal election superintendent's duty to certify the result thereof to the Secretary of State. 68 The provisions of this section shall be mandatory upon the municipal election superintendent69 and are not intended as directory. If the municipal election s uperintendent fails or refuses70 to comply with this section, any elector of the City of Dallas may apply for a writ of71 mandamus to compel the municipal election superintendent to per form his or her duties72 under this section. If the court finds that the municipal elect ion superintendent has not73 complied with this section, the court shall fashion appropriate relief requiring the municipal74 election superintendent to call and conduct such election on the date required by this section75 or on the next date authorized for special elections provided for in Code Section 21-2-54076 of the O.C.G.A.77 SECTION 4.78 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon79 its approval by the Governor or upon its becoming law without such approval.80 SECTION 5.81 All laws and parts of laws in conflict with this Act are repealed.82 S. B. 627 - 4 -