Georgia 2023-2024 Regular Session

Georgia House Bill HB1068 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	24 LC 44 2554~~/AP~~
2		-	House Bill 1068 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	24 LC 44 2554
	2	+	House Bill 1068
3	3		By: Representatives Dunahoo of the 31
4	4		st
5	5		, Gaines of the 120
6	6		th
7	7		, Erwin of the 32
8	8		nd
9	9		, and
10	10		Persinger of the 119
11	11		th
12	12
13	13		A BILL TO BE ENTITLED
14	14		AN ACT
15	15		To amend an Act providing a homestead exemption from City of Jefferson independent
16	16		1
17	17		school district ad valorem taxes for educational purposes in the amount of $10,000.00 of the2
18	18		assessed value of the homestead for certain residents of that school district who are 62 years3
19	19		of age or over and an additional homestead exemption in the amount of $20,000.00 of the4
20	20		assessed value of the homestead for certain residents of that school district who are 65 years5
21	21		of age or over and whose net income, excluding certain retirement income, does not6
22	22		exceed $18,000.00, approved April 25, 2002 (Ga. L. 2002, p. 4353), as amended, so as to7
23	23		revise existing exemptions and add a new exemption; to provide for compliance with8
24	24		constitutional requirements; to provide for a referendum, effective dates, automatic repeal,9
25	25		mandatory execution of election, and judicial remedies regarding failure to comply; to repeal10
26	26		conflicting laws; and for other purposes.11
27	27		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
28	28		SECTION 1.13
29	29		An Act providing a homestead exemption from City of Jefferson independent school district14
30	30		ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value15
31	31		of the homestead for certain residents of that school district who are 62 years of age or over16
32	32		H. B. 1068
33		-	- 1 - 24 LC 44 2554~~/AP~~
	33	+	- 1 - 24 LC 44 2554
34	34		and an additional homestead exemption in the amount of $20,000.00 of the assessed value
35	35		17
36	36		of the homestead for certain residents of that school district who are 65 years of age or over18
37	37		and whose net income, excluding certain retirement income, does not exceed $18,000.00,19
38	38		approved April 25, 2002 (Ga. L. 2002, p. 4353), as amended, is amended by revising20
39	39		paragraphs (1) through (3) of subsection (a) of Section 2 as follows:21
40	40		"(1) Each resident of the City of Jefferson independent school district who is between 6222
41	41		and 64 years of age is granted an exemption on that person's homestead from City of23
42	42		Jefferson independent school district maintenance and operations ad valorem taxes for24
43	43		educational purposes in the amount of $40,000.00 of the assessed value of that25
44	44		homestead. The exemption under this subsection shall only be granted if that person's26
45	45		income, together with the income of the spouse and all other members of the family who27
46	46		also occupy and reside at such homestead, does not exceed $400,000.00 for the28
47	47		immediately preceding year. The value of that property in excess of such exempted29
48	48		amount shall remain subject to taxation.30
49	49		(2) Each resident of the City of Jefferson independent school district who is31
50	50		between 65 and 69 years of age is granted an exemption on that person's homestead from32
51	51		City of Jefferson independent school district maintenance and operations ad valorem33
52	52		taxes for educational purposes in the amount of $75,000.00 of the assessed value of that34
53	53		homestead. The exemption under this subsection shall only be granted if that person's35
54	54		income, together with the income of the spouse and all other members of the family who36
55	55		also occupy and reside at such homestead, does not exceed $400,000.00 for the37
56	56		immediately preceding year. The value of that property in excess of such exempted38
57	57		amount shall remain subject to taxation.39
58	58		(3) Each resident of the City of Jefferson independent school district who is 70 years of40
59	59		age or older is granted an exemption on that person's homestead from City of Jefferson41
60	60		independent school district maintenance and operations ad valorem taxes for educational42
61	61		purposes in the amount of $100,000.00 of the assessed value of that homestead. The43
62	62		H. B. 1068
63		-	- 2 - 24 LC 44 2554~~/AP~~
	63	+	- 2 - 24 LC 44 2554
64	64		exemption under this subsection shall only be granted if that person's income, together
65	65		44
66	66		with the income of the spouse and all other members of the family who also occupy and45
67	67		reside at such homestead, does not exceed $400,000.00 for the immediately preceding46
68	68		year. The value of that property in excess of such exempted amount shall remain subject47
69	69		to taxation."48
70	70		SECTION 2.49
71	71		In accordance with the requirements of Article VII, Section II of the Constitution of the State50
72	72		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority51
73	73		vote in both the Senate and the House of Representatives.52
74	74		SECTION 3.53
75	75		The municipal election superintendent of the City of Jefferson shall call and conduct an54
76	76		election as provided in this section for the purpose of submitting this Act to the electors of55
77	77		the City of Jefferson independent school district for approval or rejection. The municipal56
78	78		election superintendent shall conduct that election on Tuesday after the first Monday in57
79	79		November, 2024, and shall issue the call and conduct that election as provided by general58
80	80		law. The municipal election superintendent shall cause the date and purpose of the election59
81	81		to be published once a week for two weeks immediately preceding the date thereof in the60
82	82		official organ of Jackson County. The ballot shall have written or printed thereon the words:61
83	83		"( ) YES62
84	84		63
85	85		( ) NO64
86	86		65
87	87		66
88	88		67
89	89		Shall the Act be approved which changes senior exemptions from
90	90		independent school district ad valorem taxes for educational purposes to
91	91		$40,000.00 of the assessed value of the homestead for those between 62 and
92	92		64 years of age, $75,000.00 of the assessed value of the homestead for those
93	93		between 65 and 69 years of age, and $100,000.00 of the assessed value of
94	94		the homestead for those 70 years of age or older, with an income limitation
95	95		of $400,000.00 for all such exemptions?"
96	96		H. B. 1068
97		-	- 3 - 24 LC 44 2554~~/AP~~
	97	+	- 3 - 24 LC 44 2554
98	98		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
99	99		68
100	100		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on69
101	101		such question are for approval of the Act, Section 1 of this Act shall become of full force and70
102	102		effect on January 1, 2025. If the Act is not so approved or if the election is not conducted71
103	103		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall72
104	104		be automatically repealed on the first day of July immediately following that election date.73
105	105		The expense of such election shall be borne by the City of Jefferson. It shall be the74
106	106		municipal election superintendent's duty to certify the result thereof to the Secretary of State.75
107	107		The provisions of this section shall be mandatory upon the municipal election superintendent76
108	108		and are not intended as directory. If the municipal election superintendent fails or refuses77
109	109		to comply with this section, any elector of the City of Jefferson independent school district78
110	110		may apply for a writ of mandamus to compel the municipal election superintendent to79
111	111		perform his or her duties under this section. If the court finds that the municipal election80
112	112		superintendent has not complied with this section, the court shall fashion appropriate relief81
113	113		requiring the municipal election superintendent to call and conduct such election on the date82
114	114		required by this section or on the next date authorized for special elections provided for in83
115	115		Code Section 21-2-540 of the O.C.G.A.84
116	116		SECTION 4.85
117	117		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon86
118	118		its approval by the Governor or upon its becoming law without such approval.87
119	119		SECTION 5.88
120	120		All laws and parts of laws in conflict with this Act are repealed.89
121	121		H. B. 1068
122	122		- 4 -