HB1598: HB1598 Laurens County; school district ad valorem tax; provide homestead exemption

26 LC 47 4115/AP House Bill 1598 (AS PASSED HOUSE AND SENATE) By: Representative Hatchett of the 155th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Laurens County school dis trict ad valorem taxes1 for educational purposes in the amount of the full assessed val ue of the homestead for2 residents of that school district who are 80 years of age or older; to provide for definitions;3 to specify the terms and conditions of the exemption and the procedures relating thereto; to4 provide for applicability; to provide for compliance with const itutional requirements; to5 provide for a referendum, effective dates, automatic repeal, mandatory execution of election,6 and judicial remedies regarding failure to comply; to provide for related matters; to repeal7 conflicting 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 Laurens County school district,13 including, but not limited to, any ad valorem taxes to pay interest on and to retire county14 school district bonded indebtedness.15 H. B. 1598 - 1 - 26 LC 47 4115/AP (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16 the O.C.G.A., as amended, with the additional qualification that it shall include not more17 than five contiguous acres of homestead property.18 (3) "Senior citizen" means a person who is 80 years of age or older on or before19 January 1 of the year in which application for the exemption under subsection (b) of this20 section is made.21 (b) Each resident of the Laurens County school district who is a senior citizen is granted an22 exemption on such person's homestead from Laurens County school district ad valorem taxes23 for educational purposes in the amount of the full assessed val ue of such homestead. The24 value of that property in excess of such exempted amount shall remain subject to taxation.25 (c) A person shall not receive the homestead exemption granted by subsection (b) of this26 section unless such person or person's agent files an application with the tax commissioner27 of Laurens County, giving such p erson's age a nd such additional information relative to28 receiving such exemption as will enable the tax commissioner of Laurens County to make29 a determination regarding the initial and continuing eligibilit y of such person for such30 exemption. The tax commissioner of Laurens County shall provide application forms for this31 purpose.32 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of33 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year34 so long as the person granted the homestead exemption under subsection (b) of this section35 occupies the residence as a homestead. After such person has filed the proper application as36 provided in subsection (c) of this section, it shall not be nec essary to make application37 thereafter for any year, and such exemption shall continue to be allowed to such person. It38 shall be the duty of any such person granted the homestead exemption under subsection (b)39 of this section to notify the tax commissioner of Laurens County in the event that such person40 for any reason becomes ineligible for such exemption.41 H. B. 1598 - 2 - 26 LC 47 4115/AP (e) The exemption granted by subsection (b) of this section shall not apply to or affect any42 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem43 taxes for municipal purposes, or independent school district ad valorem taxes for educational44 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu45 of and not in addition to any other homestead exemption applica ble to Laurens County46 school district ad valorem taxes for educational purposes.47 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years48 beginning on or after January 1, 2027.49 SECTION 2.50 In accordance with the requirements of Article VII, Section II of the Constitution of the State51 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority52 vote in both the Senate and the House of Representatives.53 SECTION 3.54 The election superintendent of Laurens County shall call and conduct an election as provided55 in this section for the purpose of submitting this Act to the e lectors of the Laurens County56 school district for approval or rejection. The election superi ntendent shall conduct that57 election on the Tuesday following the first Monday in November, 2026 and shall issue the58 call and conduct that election as provided by general law. The election superintendent shall59 cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s60 immediately preceding the date thereof in the official organ of Laurens County. The ballot61 shall have written or printed thereon the words:62 "( ) YES63 64 ( ) NO65 66 Shall the Act be approved which provides a homestead exemption from Laurens County school district ad valorem taxes for educational purposes in the amount of the full assessed value of the homestead for r esidents of that school district who are 80 years of age or older?" H. B. 1598 - 3 - 26 LC 47 4115/AP All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring67 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on68 such question are for approval of the Act, Section 1 of this Act shall become of full force and69 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted70 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall71 be automatically repealed on the 365th calendar day following the election date provided for72 in this section. The expense of such election shall be borne by Laurens County. It shall be73 the election superintendent's duty to certify the result thereof to the Secretary of State. The74 provisions of this section shall be mandatory upon the election superintendent and are not75 intended as directory. If the election superintendent fails or refuses to comply with this76 section, any elector of the Laurens County school district may apply for a writ of mandamus77 to compel the election superintendent to perform his or her duties under this section. If the78 court finds that the election superintendent has not complied with this section, the court shall79 fashion appropriate relief requiring the election superintenden t to call and conduct such80 election on the date required by this section or on the next da te authorized for special81 elections provided for in Code Section 21-2-540 of the O.C.G.A.82 SECTION 4.83 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon84 its approval by the Governor or upon its becoming law without such approval.85 SECTION 5.86 All laws and parts of laws in conflict with this Act are repealed.87 H. B. 1598 - 4 -