HB1602: HB1602 Gainesville, City of; school district ad valorem tax; provide homestead exemption

26 LC 47 4214/AP House Bill 1602 (AS PASSED HOUSE AND SENATE) By: Representatives Dubnik of the 29th, Hawkins of the 27th, Cox of the 28th, and McCollum of the 30th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Gainesville independent school district ad1 valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of2 the homestead for residents of that school district; to provide for definitions; to specify the3 terms and conditions of the exemption and the procedures relati ng thereto; to provide for4 applicability; to provide for compliance with constitutional requirements; to provide for a5 referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6 remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting7 laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 (a) As used in this Act, the term:11 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12 educational purposes levied by, for, or on behalf of the City of Gainesville independent13 school district, including, but not limited to, any ad valorem taxes to pay interest on and14 to retire independent school district bonded indebtedness.15 H. B. 1602 - 1 - 26 LC 47 4214/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended.17 (b) Each resident of the City of Gainesville independent schoo l district is granted an18 exemption on such person's homestead from City of Gainesville independent school district19 ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value20 of such homestead. The value of that property in excess of suc h exempted amount shall21 remain subject to taxation.22 (c) A person shall not receive the homestead exemption granted by subsection (b) of this23 section unless such person or person's agent files an application with the governing authority24 of the City of Gainesville, or the designee thereof, giving suc h information relative to25 receiving such exemption as will enable the governing authority of the City of Gainesville,26 or the designee thereof, to make a determination regarding the initial and continuing27 eligibility of such person for such exemption. The governing a uthority of the City of28 Gainesville, or the designee thereof, 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 a person has file d 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 person granted the homestead exemption under subsection (b) of this36 section to notify the governing authority of the City of Gainesville, or the designee thereof,37 in the event that such person for 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 county school district ad valo rem taxes for educational41 purposes. The homestead exemption granted by subsection (b) of this section shall be in42 H. B. 1602 - 2 - 26 LC 47 4214/AP addition to and not in lieu of any other homestead exemption ap plicable to City of43 Gainesville independent 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 municipal election superintendent of the City of Gainesville shall call and conduct an52 election as provided in this section for the purpose of submitting this Act to the electors of53 the City of Gainesville independent school district for approval or rejection. The municipal54 election superintendent shall conduct that election on Tuesday following the first Monday55 in November, 2026, and shall issue the call and conduct that election as provided by general56 law. The municipal election superintendent shall cause the date and purpose of the election57 to be published once a week for two weeks immediately preceding the date thereof in the58 official organ of Hall County. The ballot shall have written or printed thereon the words:59 "( ) YES60 61 ( ) NO62 63 Shall the Act be approved which provides a homestead exemption from City of Gainesville independent school district ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of t he homestead for residents of that school district?" 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 conducted as67 H. B. 1602 - 3 - 26 LC 47 4214/AP 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 City of Gainesville. It70 shall be the municipal election superintendent's duty to certif y the result thereof to the71 Secretary of State. The provisions of this section shall be ma ndatory upon the municipal72 election superintendent and are not intended as directory. If the municipal election73 superintendent fails or refuses to comply with this section, an y elector of the City of74 Gainesville independent school district may apply for a writ of mandamus to compel the75 municipal election superintendent to perform his or her duties under this section. If the court76 finds that the municipal election superintendent has not complied with this section, the court77 shall fashion appropriate relief requiring the municipal electi on superintendent to call and78 conduct such election on the date required by this section or on the next date authorized for79 special elections provided for in Code Section 21-2-540 of the O.C.G.A.80 SECTION 4.81 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon82 its approval by the Governor or upon its becoming law without such approval.83 SECTION 5.84 All laws and parts of laws in conflict with this Act are repealed.85 H. B. 1602 - 4 -