| 6 | | - | To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad1 |
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| 7 | | - | valorem taxation of property, so as to revise provisions related to the setting of millage rates;2 |
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| 8 | | - | to limit the application of the freezing of the assessed value as a result of an appeal; to revise3 |
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| 9 | | - | the language required to be included in the notices of current assessment; to limit the4 |
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| 10 | | - | application of a temporary reduction in the taxes owed when a taxpayer appeals to superior5 |
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| 11 | | - | court and does not participate in the settlement conference; to provide for a statewide6 |
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| 12 | | - | homestead exemption from ad valorem taxes in an amount equal to the amount by which the7 |
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| 13 | | - | current year assessed value of a homestead is more than 3 percent from the adjusted base8 |
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| 14 | | - | year value of such homestead; to provide for definitions; to specify the terms and conditions9 |
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| 15 | | - | of the exemption and the procedures relating thereto; to provide for applicability; to provide10 |
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| 16 | | - | for related matters; to provide for a short title; to provide for compliance with constitutional11 |
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| 17 | | - | requirements; to provide for a referendum, effective dates, applicability, and automatic12 |
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| 18 | | - | repeal; to repeal conflicting laws; and for other purposes.13 |
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| 19 | | - | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14 |
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| 20 | | - | - 1 - 24 LC 50 0851S |
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| 21 | | - | PART I15 |
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| 22 | | - | SECTION 1-1.16 |
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| 23 | | - | This Act shall be known and may be cited as the "Save our Homes Act."17 |
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| 24 | | - | PART II18 |
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| 25 | | - | SECTION 2-1.19 |
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| 26 | | - | Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem20 |
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| 27 | | - | taxation of property, is amended by revising subsection (c) of Code Section 48-5-32.1,21 |
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| 28 | | - | relating to certification of assessed taxable value of property and method of computation,22 |
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| 29 | | - | resolution or ordinance required for millage rate, and advertisement of intent to increase23 |
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| 30 | | - | property tax, as follows: 24 |
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| 31 | | - | "(c)(1) Whenever a recommending authority or levying authority shall propose to adopt25 |
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| 32 | | - | a millage rate which does not exceed the roll-back previous year's millage rate, it shall26 |
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| 33 | | - | adopt that millage rate at an advertised public meeting and at a time and place which is27 |
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| 34 | | - | convenient to the taxpayers of the taxing jurisdiction, in accordance with the procedures28 |
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| 35 | | - | specified under Code Section 48-5-32.29 |
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| 36 | | - | (2) In those instances in which the recommending authority or levying authority30 |
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| 37 | | - | proposes to establish a general maintenance and operation millage rate which would31 |
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| 38 | | - | require increases beyond the roll-back previous year's millage rate, the recommending32 |
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| 39 | | - | authority or levying authority shall advertise its intent to do so and shall conduct at least33 |
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| 40 | | - | three public hearings thereon, at least one of which shall commence between the hours34 |
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| 41 | | - | of 6:00 P.M. and 7:00 P.M., inclusive, on a business weekday. The recommending35 |
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| 42 | | - | authority or levying authority shall place an advertisement in a newspaper of general36 |
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| 43 | | - | circulation serving the residents of the unit of local government and post such37 |
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| 44 | | - | - 2 - 24 LC 50 0851S |
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| 45 | | - | advertisement on the website of the recommending or levying authority, which shall read38 |
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| 46 | | - | as follows:39 |
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| 47 | | - | 'NOTICE OF PROPERTY TAX INCREASE40 |
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| 48 | | - | The (name of recommending authority or levying authority) ______________________41 |
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| 49 | | - | (name of recommending authority or levying authority) has tentatively adopted a42 |
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| 50 | | - | millage rate which will require an increase in property taxes by (percentage increase43 |
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| 51 | | - | over roll-back rate) __________________________ (percentage increase over the44 |
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| 52 | | - | previous year's millage rate) percent.45 |
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| 53 | | - | All concerned citizens are invited to the public hearing on this tax increase to be held46 |
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| 54 | | - | at (place of meeting) ______________________ (place of meeting) on (date and time) 47 |
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| 55 | | - | ______________________ (date and time).48 |
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| 56 | | - | Times and places of additional public hearings on this tax increase are at (place of49 |
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| 57 | | - | meeting) ______________________________ (place of meeting) on (date and time)50 |
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| 58 | | - | __________________ (date and time).51 |
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| 59 | | - | This tentative increase will result in a millage rate of (proposed millage rate)52 |
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| 60 | | - | _______________ (proposed millage rate) mills, an increase of (millage rate increase53 |
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| 61 | | - | above the roll-back rate) _______________ (millage rate increase above the previous54 |
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| 62 | | - | year's millage rate) mills. Without this tentative tax increase, the millage rate will be55 |
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| 63 | | - | no more than (roll-back millage rate) ___________________ (previous year's millage56 |
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| 64 | | - | rate) mills. The proposed tax increase for a home with a fair market value of (average57 |
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| 65 | | - | home value from previous year's digest rounded to the nearest $25,000.00)58 |
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| 66 | | - | ________________ (average home value from previous year's digest rounded to the59 |
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| 67 | | - | nearest $25,000.00) is approximately $(increase) $________ (increase) and the60 |
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| 68 | | - | proposed tax increase for nonhomestead property with a fair market value of (average61 |
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| 69 | | - | nonhomestead property value from previous year's digest rounded to nearest62 |
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| 70 | | - | $25,000.00) ________________ (average nonhomestead property value from previous63 |
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| 71 | | - | - 3 - 24 LC 50 0851S |
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| 72 | | - | year's digest rounded to nearest $25,000.00) is approximately $(increase) $_______64 |
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| 73 | | - | (increase).'65 |
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| 74 | | - | Simultaneously with this notice the recommending authority or levying authority shall66 |
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| 75 | | - | provide a press release to the local media.67 |
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| 76 | | - | (3) The advertisement shall appear at least one week prior to each hearing, be68 |
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| 77 | | - | prominently displayed, not be less than 30 square inches, and not be placed in that section69 |
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| 78 | | - | of the newspaper where legal notices appear and shall be posted on the appropriate70 |
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| 79 | | - | website at least one week prior to each hearing. In addition to the advertisement specified71 |
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| 80 | | - | under this paragraph, the levying or recommending authority may include in the notice72 |
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| 81 | | - | reasons or explanations for such tax increase.73 |
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| 82 | | - | (4) No recommending authority shall recommend and no levying authority shall levy a74 |
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| 83 | | - | millage rate in excess of the proposed millage rate as established pursuant to paragraph75 |
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| 84 | | - | (2) of this subsection without beginning anew the procedures and hearings required by76 |
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| 85 | | - | this Code section and those required by Code Section 48-5-32.77 |
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| 86 | | - | (5) Any notice or hearing required under this Code section may be combined with any78 |
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| 87 | | - | notice or hearing required under Article 1 of Chapter 81 of Title 36 or Code Section79 |
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| 88 | | - | 48-5-32."80 |
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| 89 | | - | SECTION 2-2.81 |
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| 90 | | - | Said chapter is further amended by revising subsection (c) of Code Section 48-5-299, relating82 |
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| 91 | | - | to ascertainment of taxable property, assessments against unreturned personal property,83 |
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| 92 | | - | penalty for unreturned property, and changing real property values established by appeal in84 |
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| 93 | | - | prior year or stipulated by agreement, as follows:85 |
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| 94 | | - | "(c) When the value of real property is reduced or is unchanged from the value on the86 |
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| 95 | | - | initial annual notice of assessment or a corrected annual notice of assessment issued by the87 |
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| 96 | | - | board of tax assessors and such reduced valuation has been established as the result of an88 |
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| 97 | | - | appeal decision rendered by the board of equalization, hearing officer, arbitrator, or89 |
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| 98 | | - | - 4 - 24 LC 50 0851S |
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| 99 | | - | superior court pursuant to Code Section 48-5-311 or stipulated by written agreement signed90 |
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| 100 | | - | by the board of tax assessors and taxpayer or taxpayer's authorized representative, the new91 |
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| 101 | | - | valuation so established by appeal decision or agreement may not be increased by the board92 |
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| 102 | | - | of tax assessors during the next two successive years, unless otherwise agreed in writing93 |
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| 103 | | - | by both parties, subject to the following exceptions:94 |
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| 104 | | - | (1) This subsection shall not apply to a valuation established by an appeal decision if the95 |
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| 105 | | - | taxpayer or his or her authorized representative failed to attend the appeal hearing or96 |
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| 106 | | - | provide the board of equalization, hearing officer, or arbitrator with some written97 |
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| 107 | | - | evidence supporting the taxpayer's opinion of value;98 |
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| 108 | | - | (2) This subsection shall not apply to a valuation established by an appeal decision or99 |
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| 109 | | - | agreement if the taxpayer files a return at a different valuation during the next two100 |
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| 110 | | - | successive years;101 |
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| 111 | | - | (3) Unless otherwise agreed in writing by both parties, if the taxpayer files an appeal102 |
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| 112 | | - | pursuant to Code Section 48-5-311 during the next two successive years, the board of tax103 |
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| 113 | | - | assessors, the board of equalization, hearing officer, or arbitrator may increase or104 |
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| 114 | | - | decrease the value of the real property based on the evidence presented by the taxpayer105 |
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| 115 | | - | during the appeal process; and106 |
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| 116 | | - | (4) The board of tax assessors may increase or decrease the value of the real property if,107 |
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| 117 | | - | after a visual on-site inspection of the property, it is found that there have been substantial108 |
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| 118 | | - | additions, deletions, or improvements to such property or that there are errors in the board109 |
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| 119 | | - | of tax assessors' records as to the description or characterization of the property, or the110 |
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| 120 | | - | board of tax assessors finds an occurrence of other material factors that substantially111 |
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| 121 | | - | affect the current fair market value of such property."112 |
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| 122 | | - | - 5 - 24 LC 50 0851S |
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| 123 | | - | SECTION 2-3.113 |
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| 124 | | - | Said chapter is further amended by revising subsection (b) of Code Section 48-5-306, relating114 |
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| 125 | | - | to annual notice of current assessment, contents, posting notice, and new assessment115 |
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| 126 | | - | description, as follows:116 |
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| 127 | | - | "(b) Contents of notice.117 |
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| 128 | | - | (1) The annual notice of current assessment required to be given by the county board of118 |
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| 129 | | - | tax assessors under subsection (a) of this Code section shall be dated and shall contain119 |
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| 130 | | - | the name and last known address of the taxpayer. The annual notice shall conform with120 |
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| 131 | | - | the state-wide uniform assessment notice which shall be established by the commissioner121 |
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| 132 | | - | by rule and regulation and shall contain:122 |
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| 133 | | - | (A) The amount of the previous assessment;123 |
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| 134 | | - | (B) The amount of the current assessment;124 |
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| 135 | | - | (C) The year for which the new assessment is applicable;125 |
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| 136 | | - | (D)(A) A brief description of the assessed property broken down into real and personal126 |
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| 137 | | - | property classifications;127 |
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| 138 | | - | (E)(B) The fair market value of property of the taxpayer subject to taxation for the prior128 |
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| 139 | | - | year and the current year; and the assessed value of the taxpayer's property129 |
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| 140 | | - | (C) A list of all ad valorem tax exemptions that have been granted for and are130 |
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| 141 | | - | applicable to the current tax year;131 |
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| 142 | | - | (D) The prior and current years' assessed value of the taxpayer's property subject to132 |
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| 143 | | - | taxation after being reduced by those ad valorem tax exemptions that have been granted133 |
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| 144 | | - | for the property;134 |
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| 145 | | - | (F)(E) The name, phone number, and contact information of the person in the135 |
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| 146 | | - | assessors' office who is administratively responsible for the handling of the appeal and136 |
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| 147 | | - | who the taxpayer may contact if the taxpayer has questions about the reasons for the137 |
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| 148 | | - | assessment change or the appeals process;138 |
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| 149 | | - | - 6 - 24 LC 50 0851S |
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| 150 | | - | (G)(F) If available, the website address of the office of the county board of tax139 |
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| 151 | | - | assessors; and140 |
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| 152 | | - | (H)(G) A statement that all documents and records used to determine the current value141 |
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| 153 | | - | are available upon request.142 |
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| 154 | | - | (2)(A) In addition to the items required under paragraph (1) of this subsection, the notice143 |
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| 155 | | - | shall contain a statement of the taxpayer's right to an appeal and an estimate of the current144 |
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| 156 | | - | year's taxes for all levying authorities which shall be in substantially the following form:145 |
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| 157 | | - | 'The amount of your ad valorem tax bill for this year will be based on the appraised and146 |
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| 158 | | - | assessed values specified in this notice. You have the right to appeal these values to the147 |
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| 159 | | - | county board of tax assessors. At the time of filing your appeal you must select one of148 |
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| 160 | | - | the following options:149 |
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| 161 | | - | (i)(A) An appeal to the county board of equalization with appeal to the superior court;150 |
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| 162 | | - | (ii)(B) To arbitration without an appeal to the superior court; or151 |
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| 163 | | - | (iii)(C) For a parcel of nonhomestead property with a fair market value in excess of152 |
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| 164 | | - | $500,000.00 as shown on the taxpayer's annual notice of current assessment under this153 |
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| 165 | | - | Code section, or for one or more account numbers of wireless property as defined in154 |
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| 166 | | - | subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value155 |
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| 167 | | - | in excess of $500,000.00 as shown on the taxpayer's annual notice of current156 |
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| 168 | | - | assessment under this Code section, to a hearing officer with appeal to the superior157 |
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| 169 | | - | court.158 |
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| 170 | | - | If you wish to file an appeal, you must do so in writing no later than 45 days after the date159 |
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| 171 | | - | of this notice. If you do not file an appeal by this date, your right to file an appeal will160 |
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| 172 | | - | be lost. For further information on the proper method for filing an appeal, you may161 |
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| 173 | | - | contact the county board of tax assessors which is located at: (insert address) and which162 |
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| 174 | | - | may be contacted by telephone at: (insert telephone number).'163 |
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| 175 | | - | (B) The notice shall also contain the following statements in bold print:164 |
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| 176 | | - | - 7 - 24 LC 50 0851S |
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| 177 | | - | 'The estimate of your ad valorem tax bill for the current year is based on the previous165 |
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| 178 | | - | or most applicable year's millage rate and the fair market value contained in this166 |
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| 179 | | - | notice. The actual tax bill you receive may be more or less than this estimate. This167 |
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| 180 | | - | estimate may not include all eligible exemptions.'168 |
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| 181 | | - | (3) The annual notice required under this Code section shall be mailed no later than169 |
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| 182 | | - | July 1; provided, however, that the annual notice required under this Code section may170 |
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| 183 | | - | be sent later than July 1 for the purpose of notifying property owners of corrections and171 |
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| 184 | | - | mapping changes."172 |
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| 185 | | - | SECTION 2-4.173 |
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| 186 | | - | Said chapter is further amended by revising subparagraph (e)(6)(D) and paragraph (2) of174 |
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| 187 | | - | subsection (g) of Code Section 48-5-311, relating to creation of county boards of175 |
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| 188 | | - | equalization, duties, review of assessments, and appeals, as follows:176 |
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| 189 | | - | "(D)(i) The board of equalization shall announce its decision on each appeal at the177 |
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| 190 | | - | conclusion of the hearing held in accordance with subparagraph (B) of this paragraph178 |
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| 191 | | - | before proceeding with another hearing. The decision of the county board of179 |
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| 192 | | - | equalization shall be in writing, shall be signed by each member of the board, shall180 |
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| 193 | | - | specifically decide each question presented by the appeal, shall specify the reason or181 |
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| 194 | | - | reasons for each such decision as to the specific issues of taxability, uniformity of182 |
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| 195 | | - | assessment, value, or denial of homestead exemptions depending upon the specific183 |
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| 196 | | - | issue or issues raised by the taxpayer in the course of such taxpayer's appeal, shall184 |
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| 197 | | - | state that with respect to the appeal no member of the board is disqualified from185 |
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| 198 | | - | acting by virtue of subsection (j) of this Code section, and shall certify the date on186 |
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| 199 | | - | which notice of the decision is given to the parties. Notice of the decision shall be187 |
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| 200 | | - | delivered by hand to each party, with written receipt, or given to each party by188 |
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| 201 | | - | sending a copy of the decision by registered or certified mail or statutory overnight189 |
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| 202 | | - | delivery to the appellant and by filing the original copy of the decision with the190 |
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| 203 | | - | - 8 - 24 LC 50 0851S |
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| 204 | | - | county board of tax assessors. Each of the three members of the county board of191 |
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| 205 | | - | equalization must be present and must participate in the deliberations on any appeal. 192 |
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| 206 | | - | A majority vote shall be required in any matter. All three members of the board shall193 |
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| 207 | | - | sign the decision indicating their vote.194 |
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| 208 | | - | (ii) Except as otherwise provided in subparagraph (g)(4)(B) of this Code section, the195 |
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| 209 | | - | county board of tax assessors shall use the valuation of the county board of196 |
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| 210 | | - | equalization in compiling the tax digest for the county for the year in question and197 |
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| 211 | | - | shall indicate such valuation as the previous year's value on the property tax notice198 |
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| 212 | | - | of assessment of such taxpayer for the immediately following year rather than199 |
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| 213 | | - | substituting the valuation which was changed by the county board of equalization.200 |
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| 214 | | - | (iii)(I) Except as provided in paragraph (4) of subsection (g) of this Code section,201 |
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| 215 | | - | if If the county's tax bills are issued before an appeal has been finally determined,202 |
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| 216 | | - | the county board of tax assessors shall specify to the county tax commissioner the203 |
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| 217 | | - | lesser of the valuation in the last year for which taxes were finally determined to be204 |
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| 218 | | - | due on the property or 85 percent of the current year's value, unless the property in205 |
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| 219 | | - | issue is homestead property and has been issued a building permit and structural206 |
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| 220 | | - | improvements have occurred, or structural improvements have been made without207 |
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| 221 | | - | a building permit, in which case, it shall specify 85 percent of the current year's208 |
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| 222 | | - | valuation as set by the county board of tax assessors. Depending on the209 |
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| 223 | | - | circumstances of the property, this amount shall be the basis for a temporary tax bill210 |
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| 224 | | - | to be issued; provided, however, that, except as provided in paragraph (4) of211 |
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| 225 | | - | subsection (g) of this Code section, a nonhomestead owner of a single property212 |
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| 226 | | - | valued at $2 million or more may elect to pay the temporary tax bill which specifies213 |
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| 227 | | - | 85 percent of the current year's valuation; or, such owner may elect to pay the214 |
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| 228 | | - | amount of the difference between the 85 percent tax bill based on the current year's215 |
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| 229 | | - | valuation and the tax bill based on the valuation from the last year for which taxes216 |
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| 230 | | - | were finally determined to be due on the property in conjunction with the amount217 |
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| 231 | | - | - 9 - 24 LC 50 0851S |
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| 232 | | - | of the tax bill based on valuation from the last year for which taxes were finally218 |
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| 233 | | - | determined to be due on the property, to the tax commissioner's office. Only the219 |
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| 234 | | - | amount which represents the difference between the tax bill based on the current220 |
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| 235 | | - | year's valuation and the tax bill based on the valuation from the last year for which221 |
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| 236 | | - | taxes were finally determined to be due will be held in an escrow account by the tax222 |
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| 237 | | - | commissioner's office. Once the appeal is concluded, the escrowed funds shall be223 |
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| 238 | | - | released by the tax commissioner's office to the prevailing party. The taxpayer may224 |
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| 239 | | - | elect to pay the temporary tax bill in the amount of 100 percent of the current year's225 |
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| 240 | | - | valuation if no substantial property improvement has occurred. The county tax226 |
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| 241 | | - | commissioner shall have the authority to adjust such tax bill to reflect the 100227 |
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| 242 | | - | percent value as requested by the taxpayer. Such tax bill shall be accompanied by228 |
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| 243 | | - | a notice to the taxpayer that the bill is a temporary tax bill pending the outcome of229 |
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| 244 | | - | the appeal process. Such notice shall also indicate that, upon resolution of the230 |
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| 245 | | - | appeal, there may be additional taxes due or a refund issued.231 |
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| 246 | | - | (II) For the purposes of this Code section, any final value that causes a reduction232 |
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| 247 | | - | in taxes and creates a refund that is owed to the taxpayer shall be paid by the tax233 |
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| 248 | | - | commissioner to the taxpayer, entity, or transferee who paid the taxes with interest,234 |
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| 249 | | - | as provided in subsection (m) of this Code section.235 |
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| 250 | | - | (III) For the purposes of this Code section, any final value that causes an increase236 |
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| 251 | | - | in taxes and creates an additional billing shall be paid to the tax commissioner as237 |
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| 252 | | - | any other tax due along with interest, as provided in subsection (m) of this Code238 |
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| 253 | | - | section."239 |
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| 254 | | - | "(2) An appeal by the taxpayer as provided in paragraph (1) of this subsection shall be240 |
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| 255 | | - | effected by emailing, if the county board of tax assessors has adopted a written policy241 |
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| 256 | | - | consenting to electronic service, or by mailing to or filing with the county board of tax242 |
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| 257 | | - | assessors a written petition for review. An appeal by the county board of tax assessors243 |
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| 258 | | - | shall be effected by giving a petition for review to the taxpayer. The petition for review244 |
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| 259 | | - | - 10 - 24 LC 50 0851S |
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| 260 | | - | given to the taxpayer shall be dated and shall contain the name and the last known245 |
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| 261 | | - | address of the taxpayer. The petition for review shall specifically state the grounds for246 |
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| 262 | | - | appeal. The petition for review shall be mailed or filed within 30 days from the date on247 |
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| 263 | | - | which the decision of the county board of equalization, hearing officer, or arbitrator is248 |
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| 264 | | - | delivered pursuant to subparagraph (e)(6)(D), paragraph (7) of subsection (e.1), or249 |
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| 265 | | - | division (f)(3)(C)(ix) of this Code section. Within 45 days of receipt of a taxpayer's250 |
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| 266 | | - | petition for review and before the petition for review is filed in superior court, the county251 |
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| 267 | | - | board of tax assessors shall send to the taxpayer notice that a settlement conference, in252 |
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| 268 | | - | which the county board of tax assessors and the taxpayer shall confer in good faith, will253 |
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| 269 | | - | be held at a specified date and time which shall be no later than 30 days from the notice254 |
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| 270 | | - | of the settlement conference, and notice of the amount of the filing fee for a petition for255 |
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| 271 | | - | review, if any, required by the clerk of the superior court. A taxpayer may appear for the256 |
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| 272 | | - | settlement conference in person, by his or her authorized agent or representative, or both. 257 |
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| 273 | | - | The county board of tax assessors, in their discretion and with the consent of the258 |
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| 274 | | - | taxpayer, may alternatively conduct the settlement conference by audio or video259 |
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| 275 | | - | teleconference or any other remote communication medium. The taxpayer may exercise260 |
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| 276 | | - | a one-time option to reschedule the settlement conference to a different date and time261 |
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| 277 | | - | acceptable to the taxpayer during normal business hours. After a settlement conference262 |
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| 278 | | - | has convened, the parties may agree to continue the settlement conference to a later date. 263 |
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| 279 | | - | If at the end of the 45 day review period the county board of tax assessors elects not to264 |
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| 280 | | - | hold a settlement conference, then the appeal shall terminate and the taxpayer's stated265 |
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| 281 | | - | value shall be entered in the records of the board of tax assessors as the fair market value266 |
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| 282 | | - | for the year under appeal and the provisions of subsection (c) of Code Section 48-5-299267 |
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| 283 | | - | shall apply to such value. If the taxpayer chooses not to participate in the settlement268 |
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| 284 | | - | conference, he or she may not seek and shall not be awarded fees and costs at such time269 |
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| 285 | | - | when the petition for review is reviewed in superior court. If neither the taxpayer nor his270 |
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| 286 | | - | or her authorized agent or representative attends a properly scheduled settlement271 |
|---|
| 287 | | - | - 11 - 24 LC 50 0851S |
|---|
| 288 | | - | conference or does not confer with the board of tax assessors in good faith on the matter,272 |
|---|
| 289 | | - | then such taxpayer shall not receive the benefits of any temporary reduction in the273 |
|---|
| 290 | | - | amount of taxes due pending the outcome of the appeal and shall not be awarded274 |
|---|
| 291 | | - | attorney's fees or costs of litigation in connection with the appeal to the superior court. 275 |
|---|
| 292 | | - | If at the conclusion of the settlement conference the parties reach an agreement, the276 |
|---|
| 293 | | - | settlement value shall be entered in the records of the county board of tax assessors as the277 |
|---|
| 294 | | - | fair market value for the tax year under appeal and the provisions of subsection (c) of278 |
|---|
| 295 | | - | Code Section 48-5-299 shall apply to such value. If at the conclusion of the settlement279 |
|---|
| 296 | | - | conference the parties cannot reach an agreement, then written notice shall be provided280 |
|---|
| 297 | | - | to the taxpayer that the filing fees for the superior court must be paid by the taxpayer by281 |
|---|
| 298 | | - | submitting to the county board of tax assessors a check, money order, or any other282 |
|---|
| 299 | | - | instrument payable to the clerk of the superior court within 20 days of the date of the283 |
|---|
| 300 | | - | conference. Notwithstanding any other provision of law to the contrary, the amount of284 |
|---|
| 301 | | - | the filing fee for an appeal under this subsection shall be $25.00. An appeal under this285 |
|---|
| 302 | | - | subsection shall not be subject to any other fees or additional costs otherwise required286 |
|---|
| 303 | | - | under any provision of Title 15 or under any other provision of law. Within 30 days of287 |
|---|
| 304 | | - | receipt of the taxpayer's payment made out to the clerk of the superior court, or, in the288 |
|---|
| 305 | | - | case of a petition for review filed by the county board of tax assessors, within 30 days of289 |
|---|
| 306 | | - | giving notice of the petition for review to the taxpayer, the county board of tax assessors290 |
|---|
| 307 | | - | shall file with the clerk of the superior court the petition for review and any other papers291 |
|---|
| 308 | | - | specified by the person appealing, including, but not limited to, the staff information from292 |
|---|
| 309 | | - | the file used by the county board of tax assessors, the county board of equalization, the293 |
|---|
| 310 | | - | hearing officer, or the arbitrator. Immediately following payment of such $25.00 filing294 |
|---|
| 311 | | - | fee to the clerk of the superior court, the clerk shall remit the proceeds thereof to the295 |
|---|
| 312 | | - | governing authority of the county which shall deposit the proceeds into the general fund296 |
|---|
| 313 | | - | of the county. All papers and information filed with the clerk shall become a part of the297 |
|---|
| 314 | | - | record on appeal to the superior court. At the time of the filing of the petition for review,298 |
|---|
| 315 | | - | - 12 - 24 LC 50 0851S |
|---|
| 316 | | - | the county board of tax assessors shall serve the taxpayer and his or her attorney of299 |
|---|
| 317 | | - | record, if any, with a copy of the petition for review filed in the superior court and with300 |
|---|
| 318 | | - | the civil action file number assigned to the appeal. Such service shall be effected in301 |
|---|
| 319 | | - | accordance with subsection (b) of Code Section 9-11-5. No discovery, motions, or other302 |
|---|
| 320 | | - | pleadings may be filed by the county board of tax assessors in the appeal until such303 |
|---|
| 321 | | - | service has been made."304 |
|---|
| 322 | | - | PART III305 |
|---|
| 323 | | - | SECTION 3-1.306 |
|---|
| 324 | | - | Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem307 |
|---|
| 325 | | - | taxation of property, is amended by adding a new Code section to read as follows:308 |
|---|
| 326 | | - | "48-5-44.2.309 |
|---|
| 327 | | - | (a) For purposes of this Code section, the term:310 |
|---|
| 328 | | - | (1) 'Ad valorem taxes' means all ad valorem taxes levied by, for, or on behalf of the state311 |
|---|
| 329 | | - | or any county, consolidated government, municipality, or local school district in this312 |
|---|
| 330 | | - | state, except for any ad valorem taxes levied to pay interest on and to retire bonded313 |
|---|
| 331 | | - | indebtedness.314 |
|---|
| 332 | | - | (2) 'Adjusted base year value' means the sum of:315 |
|---|
| 333 | | - | (A) The previous adjusted base year assessed value;316 |
|---|
| 334 | | - | (B) An amount equal to the difference between the current year assessed value of the317 |
|---|
| 335 | | - | homestead and the base year assessed value of the homestead, provided that such318 |
|---|
| 336 | | - | amount shall not exceed 3 percent of the previous adjusted base year assessed value of319 |
|---|
| 337 | | - | the homestead; and320 |
|---|
| 338 | | - | (C) The value of any substantial property change, provided that no such value added321 |
|---|
| 339 | | - | improvements to the homestead shall be duplicated as to the same addition or322 |
|---|
| 340 | | - | improvement.323 |
|---|
| 341 | | - | - 13 - 24 LC 50 0851S |
|---|
| 342 | | - | (3) 'Base year assessed value' means:324 |
|---|
| 343 | | - | (A) With respect to an exemption under this Code section which is first granted to a325 |
|---|
| 344 | | - | person on such person's homestead for the 2025 taxable year, the assessed value for326 |
|---|
| 345 | | - | taxable year 2024, including any final determination of value on appeal pursuant to327 |
|---|
| 346 | | - | Code Section 48-5-311, of the homestead; or328 |
|---|
| 347 | | - | (B) In all other cases, the assessed value, including any final determination of value on329 |
|---|
| 348 | | - | appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year330 |
|---|
| 349 | | - | immediately preceding the taxable year in which the exemption under this Code section331 |
|---|
| 350 | | - | is first granted to the applicant.332 |
|---|
| 351 | | - | (4) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40.333 |
|---|
| 352 | | - | (5) 'Previous adjusted base year assessed value' means:334 |
|---|
| 353 | | - | (A) With respect to the year for which the exemption under this Code section is first335 |
|---|
| 354 | | - | granted to a person on such person's homestead, the base year assessed value; or336 |
|---|
| 355 | | - | (B) In all other cases, the adjusted base year assessed value of the homestead as337 |
|---|
| 356 | | - | calculated in the taxable year immediately preceding the current year, including any338 |
|---|
| 357 | | - | final determination of value on appeal pursuant to Code Section 48-5-311.339 |
|---|
| 358 | | - | (6) 'Substantial property change' means any increase or decrease in the assessed value340 |
|---|
| 359 | | - | of a homestead derived from additions or improvements to, or the removal of real341 |
|---|
| 360 | | - | property from, the homestead which occurred after the year in which the base year342 |
|---|
| 361 | | - | assessed value is determined for the homestead. The assessed value of the substantial343 |
|---|
| 362 | | - | property changes shall be established following any final determination of value on344 |
|---|
| 363 | | - | appeal pursuant to Code Section 48-5-311.345 |
|---|
| 364 | | - | (b)(1) Each resident of this state is granted an exemption on that person's homestead346 |
|---|
| 365 | | - | from ad valorem taxes in an amount equal to the amount by which the current year347 |
|---|
| 366 | | - | assessed value of that homestead, including any final determination of value on appeal348 |
|---|
| 367 | | - | pursuant to Code Section 48-5-311, exceeds its previous adjusted base year assessed349 |
|---|
| 368 | | - | value.350 |
|---|
| 369 | | - | - 14 - 24 LC 50 0851S |
|---|
| 370 | | - | (2) Except as provided for in subsection (c) of this Code section, no exemption provided351 |
|---|
| 371 | | - | for in this subsection shall transfer to any subsequent owner of the property, and the352 |
|---|
| 372 | | - | assessed value of the property shall be as provided by law.353 |
|---|
| 373 | | - | (c) The surviving spouse of the person who has been granted the exemption provided for354 |
|---|
| 374 | | - | in subsection (b) of this Code section shall continue to receive the exemption provided355 |
|---|
| 375 | | - | under subsection (b) of this Code section, so long as such surviving spouse continues to356 |
|---|
| 376 | | - | occupy the residence as a homestead.357 |
|---|
| 377 | | - | (d) A person shall not receive the homestead exemption granted by subsection (b) of this358 |
|---|
| 378 | | - | Code section unless such person or person's agent files an application with the tax receiver359 |
|---|
| 379 | | - | or tax commissioner of his or her respective local government or governments charged with360 |
|---|
| 380 | | - | the duty of receiving returns of property for taxation giving such information relative to361 |
|---|
| 381 | | - | receiving such exemption as will enable such tax receiver or tax commissioner to make a362 |
|---|
| 382 | | - | determination regarding the initial and continuing eligibility of such person for such363 |
|---|
| 383 | | - | exemption or has already filed for and is receiving a homestead exemption and such364 |
|---|
| 384 | | - | existing application provides sufficient information to make such determination of365 |
|---|
| 385 | | - | eligibility. Such tax receiver or tax commissioner shall provide application forms for this366 |
|---|
| 386 | | - | purpose.367 |
|---|
| 387 | | - | (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1.368 |
|---|
| 388 | | - | Such exemption shall be automatically renewed from year to year so long as the owner369 |
|---|
| 389 | | - | occupies the residence as a homestead. After a person or a person's agent has filed the370 |
|---|
| 390 | | - | proper application as provided in subsection (d) of this Code section, it shall not be371 |
|---|
| 391 | | - | necessary to make application thereafter for any year, and the exemption shall continue to372 |
|---|
| 392 | | - | be allowed to such person. It shall be the duty of any person granted the homestead373 |
|---|
| 393 | | - | exemption under subsection (b) of this Code section to notify the tax receiver or tax374 |
|---|
| 394 | | - | commissioner of the local government or governments in the event such person for any375 |
|---|
| 395 | | - | reason becomes ineligible for such exemption.376 |
|---|
| 396 | | - | - 15 - 24 LC 50 0851S |
|---|
| 397 | | - | (f)(1) Except as otherwise provided in paragraph (2) of this subsection, the homestead377 |
|---|
| 398 | | - | exemption granted by subsection (b) of this Code section shall be in addition to and not378 |
|---|
| 399 | | - | in lieu of any other homestead exemption applicable to ad valorem taxes.379 |
|---|
| 400 | | - | (2) The homestead exemption granted by subsection (b) of this Code section shall not380 |
|---|
| 401 | | - | be applied in addition to any other base year value homestead exemption provided by law381 |
|---|
| 402 | | - | with respect to the given taxing jurisdiction to which such law applies. In any such event,382 |
|---|
| 403 | | - | the tax receiver or tax commissioner of the taxpayer's respective local government or383 |
|---|
| 404 | | - | governments charged with the duty of receiving returns of property for taxation shall384 |
|---|
| 405 | | - | apply only the base year value homestead exemption that is larger or more beneficial for385 |
|---|
| 406 | | - | the taxpayer with respect to the particular taxing jurisdictions to which more than one386 |
|---|
| 407 | | - | base year value homestead exemption applies.387 |
|---|
| 408 | | - | (g) The exemption granted by subsection (b) of this Code section shall apply to all taxable388 |
|---|
| 409 | | - | years beginning on or after January 1, 2025."389 |
|---|
| 410 | | - | SECTION 3-2.390 |
|---|
| 411 | | - | The Secretary of State shall call and conduct an election as provided in this section for the391 |
|---|
| 412 | | - | purpose of submitting Section 3-1 of this Act to the electors of the entire state for approval392 |
|---|
| 413 | | - | or rejection. The Secretary of State shall conduct such election no later than the Tuesday393 |
|---|
| 414 | | - | next following the first Monday in November, 2024, and shall issue the call and conduct such394 |
|---|
| 415 | | - | election as provided by general law. The Secretary of State shall cause the date and purpose395 |
|---|
| 416 | | - | of the election to be published once a week for two weeks immediately preceding the date396 |
|---|
| 417 | | - | thereof in the official organ of each county in the state. The ballot shall have written or397 |
|---|
| 418 | | - | printed thereon the words:398 |
|---|
| 419 | | - | - 16 - 24 LC 50 0851S |
|---|
| 420 | | - | "( ) YES399 |
|---|
| 421 | | - | ( ) NO400 |
|---|
| 422 | | - | 401 |
|---|
| 423 | | - | 402 |
|---|
| 424 | | - | 403 |
|---|
| 425 | | - | Shall a new statewide homestead exemption from ad valorem taxes be |
|---|
| 426 | | - | approved, which exempts the amount by which the current year assessed |
|---|
| 427 | | - | value of a homestead exceeds its base year assessed value, provided that |
|---|
| 428 | | - | such base year assessed value is subject to annual increases of up to |
|---|
| 429 | | - | 3 percent?" |
|---|
| 430 | | - | All persons desiring to vote for approval of Section 3-1 of this Act shall vote "Yes," and all404 |
|---|
| 431 | | - | persons desiring to vote for rejection of the Act shall vote "No." If more than one-half of the405 |
|---|
| 432 | | - | votes cast on such question are for approval of Section 3-1 of this Act, then Section 3-1 of406 |
|---|
| 433 | | - | this Act shall become of full force and effect on January 1, 2025. If Section 3-1 of this Act407 |
|---|
| 434 | | - | is not so approved or if the election is not conducted as provided in this section, then Section408 |
|---|
| 435 | | - | 3-1 of this Act shall not become effective and shall be automatically repealed on the first day409 |
|---|
| 436 | | - | of January immediately following such election date. It shall be the duty of each county410 |
|---|
| 437 | | - | election superintendent to certify the results thereof to the Secretary of State.411 |
|---|
| 438 | | - | PART IV412 |
|---|
| 439 | | - | SECTION 4-1.413 |
|---|
| 440 | | - | In accordance with the requirements of Article VII, Section II of the Constitution of the State414 |
|---|
| 441 | | - | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority415 |
|---|
| 442 | | - | vote in both the Senate and the House of Representatives.416 |
|---|
| 443 | | - | SECTION 4-2.417 |
|---|
| 444 | | - | Except as provided in Section 3-2 of this Act, this Act shall become effective upon its418 |
|---|
| 445 | | - | approval by the Governor or upon its becoming law without such approval; provided,419 |
|---|
| 446 | | - | however, that Part II of this Act shall become effective on January 1, 2025, and shall be420 |
|---|
| 447 | | - | applicable to taxable years beginning on or after January 1, 2025.421 |
|---|
| 448 | | - | - 17 - 24 LC 50 0851S |
|---|
| 449 | | - | SECTION 4-3.422 |
|---|
| 450 | | - | All laws and parts of laws in conflict with this Act are repealed.423 |
|---|
| 451 | | - | - 18 - |
|---|
| 17 | + | To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax |
|---|
| 18 | + | 1 |
|---|
| 19 | + | exemption, so as to limit the application of certain local requirements regarding the setting2 |
|---|
| 20 | + | of millage rates; to provide for a local option adjusted base year homestead exemption from3 |
|---|
| 21 | + | county, consolidated government, municipality, or school district taxes upon the local4 |
|---|
| 22 | + | approval of the governing authority and qualified voters of such political subdivisions; to5 |
|---|
| 23 | + | specify the terms and conditions of the exemption and the procedures relating thereto; to6 |
|---|
| 24 | + | provide for applicability; to provide for approval by local governing authorities and7 |
|---|
| 25 | + | referenda; to provide for related matters; to provide for an effective date and contingent8 |
|---|
| 26 | + | repeal; to repeal conflicting laws; and for other purposes.9 |
|---|
| 27 | + | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 |
|---|
| 28 | + | SECTION 1.11 |
|---|
| 29 | + | Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax exemption,12 |
|---|
| 30 | + | is amended in Code Section 48-5-32.1 of the Official Code of Georgia Annotated, relating13 |
|---|
| 31 | + | to certification of assessed taxable value of property and method of computation, resolution14 |
|---|
| 32 | + | or ordinance required for millage rate, and advertisement of intent to increase property tax,15 |
|---|
| 33 | + | by adding a new subsection to read as follows:16 |
|---|
| 34 | + | H. B. 1185 (SUB) |
|---|
| 35 | + | - 1 - 24 LC 50 0786S |
|---|
| 36 | + | "(g) The provisions of this Code section shall not apply to any levying authority or17 |
|---|
| 37 | + | recommending authority for which a base year assessed value homestead exemption or18 |
|---|
| 38 | + | adjusted base year assessed value homestead exemption is in effect."19 |
|---|
| 39 | + | SECTION 2.20 |
|---|
| 40 | + | Said chapter is further amended by adding a new Code section to read as follows:21 |
|---|
| 41 | + | "48-5-44.2.22 |
|---|
| 42 | + | (a) For purposes of this Code section, the term:23 |
|---|
| 43 | + | (1) 'Ad valorem taxes' means all ad valorem taxes levied by, for, or on behalf of a given24 |
|---|
| 44 | + | county, consolidated government, municipality, or local school district in this state,25 |
|---|
| 45 | + | except for any ad valorem taxes levied to pay interest on and to retire bonded26 |
|---|
| 46 | + | indebtedness.27 |
|---|
| 47 | + | (2) 'Adjusted base year value' means, with respect to a given county, consolidated28 |
|---|
| 48 | + | government, municipality, or local school district, the sum of:29 |
|---|
| 49 | + | (A) The previous adjusted base year assessed value;30 |
|---|
| 50 | + | (B) An amount equal to the difference between the current year assessed value of the31 |
|---|
| 51 | + | homestead and the base year assessed value of the homestead, provided that such32 |
|---|
| 52 | + | amount shall not exceed the total of the previous adjusted base year assessed value of33 |
|---|
| 53 | + | the homestead multiplied by the inflation rate for the prior year; and34 |
|---|
| 54 | + | (C) The value of any substantial property change, provided that no such value added35 |
|---|
| 55 | + | improvements to the homestead shall be duplicated as to the same addition or36 |
|---|
| 56 | + | improvement.37 |
|---|
| 57 | + | (3) 'Base year assessed value' means, with respect to a given county, consolidated38 |
|---|
| 58 | + | government, municipality, or local school district, the assessed value, including any final39 |
|---|
| 59 | + | determination of value on appeal pursuant to Code Section 48-5-311, of the homestead40 |
|---|
| 60 | + | from the taxable year immediately preceding the taxable year in which the local option41 |
|---|
| 61 | + | H. B. 1185 (SUB) |
|---|
| 62 | + | - 2 - 24 LC 50 0786S |
|---|
| 63 | + | homestead exemption under this Code section is first granted to the applicant for such42 |
|---|
| 64 | + | political subdivision.43 |
|---|
| 65 | + | (4) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40 of44 |
|---|
| 66 | + | the O.C.G.A., as amended.45 |
|---|
| 67 | + | (5) 'Inflation rate' means the annual inflationary index rate as determined for a given year46 |
|---|
| 68 | + | by the commissioner in accordance with subsection (g) of this Code section.47 |
|---|
| 69 | + | (6) 'Previous adjusted base year assessed value' means, with respect to a given county,48 |
|---|
| 70 | + | consolidated government, municipality, or local school district:49 |
|---|
| 71 | + | (A) For the year in which a given local option homestead exemption is first granted to50 |
|---|
| 72 | + | a person on such person's homestead, the base year assessed value; or51 |
|---|
| 73 | + | (B) For all other years, the adjusted base year assessed value of the homestead as52 |
|---|
| 74 | + | calculated in the taxable year immediately preceding the current year, including any53 |
|---|
| 75 | + | final determination of value on appeal pursuant to Code Section 48-5-311.54 |
|---|
| 76 | + | (7) 'Substantial property change' means any increase or decrease in the assessed value55 |
|---|
| 77 | + | of a homestead derived from additions or improvements to, or the removal of real56 |
|---|
| 78 | + | property from, the homestead which occurred after the year in which the base year57 |
|---|
| 79 | + | assessed value is determined for the homestead. The assessed value of the substantial58 |
|---|
| 80 | + | property changes shall be established following any final determination of value on59 |
|---|
| 81 | + | appeal pursuant to Code Section 48-5-311.60 |
|---|
| 82 | + | (b)(1) As authorized under Paragraph III(b) of Section II of Article VII of the61 |
|---|
| 83 | + | Constitution, for a given county, consolidated government, municipality, or local school62 |
|---|
| 84 | + | district which has approved the homestead exemption in the manner provided for in63 |
|---|
| 85 | + | paragraph (3) of this subsection, each resident of such given political subdivision is64 |
|---|
| 86 | + | granted an exemption on that person's homestead from ad valorem taxes in an amount65 |
|---|
| 87 | + | equal to the amount by which the current year assessed value of that homestead,66 |
|---|
| 88 | + | including any final determination of value on appeal pursuant to Code Section 48-5-311,67 |
|---|
| 89 | + | exceeds its previous adjusted base year assessed value.68 |
|---|
| 90 | + | H. B. 1185 (SUB) |
|---|
| 91 | + | - 3 - 24 LC 50 0786S |
|---|
| 92 | + | (2) Except as provided for in subsection (c) of this Code section, no exemption provided69 |
|---|
| 93 | + | for in this subsection shall transfer to any subsequent owner of the property, and the70 |
|---|
| 94 | + | assessed value of the property shall be as provided by law.71 |
|---|
| 95 | + | (3) The exemption provided for in paragraph (1) of this subsection shall not be72 |
|---|
| 96 | + | applicable to any county, consolidated government, municipality, or local school district73 |
|---|
| 97 | + | in this state until January 1 after:74 |
|---|
| 98 | + | (A) The governing authority of the county, consolidated government, municipality, or75 |
|---|
| 99 | + | local school district approves the local option homestead exemption by ordinance or76 |
|---|
| 100 | + | resolution; and77 |
|---|
| 101 | + | (B) Such ordinance or resolution is approved in a special election held in conformity78 |
|---|
| 102 | + | with the requirements for special elections pursuant to Title 21 by a majority of the79 |
|---|
| 103 | + | qualified voters of such county, consolidated government, municipality, or local school80 |
|---|
| 104 | + | district.81 |
|---|
| 105 | + | (4)(A) The exemption provided for in paragraph (1) of this subsection shall not be82 |
|---|
| 106 | + | available to any county, consolidated government, municipality, or local school district83 |
|---|
| 107 | + | in this state for which any base year value or adjusted base year value homestead84 |
|---|
| 108 | + | exemption is currently in effect or was in effect as of January 1, 2025.85 |
|---|
| 109 | + | (B) The governing authority of a political subdivision seeking to repeal a local option86 |
|---|
| 110 | + | homestead exemption approved under this Code section shall adopt a resolution or87 |
|---|
| 111 | + | ordinance that repeals the enabling resolution or ordinance and shall submit the88 |
|---|
| 112 | + | question of the repeal to the qualified voters of such political subdivision. If a majority89 |
|---|
| 113 | + | of the votes cast are in favor of the question to repeal the local option homestead90 |
|---|
| 114 | + | exemption, then such exemption shall be repealed as of January 1 of the year following91 |
|---|
| 115 | + | the certification of such referendum.92 |
|---|
| 116 | + | (C) The General Assembly shall not repeal or modify the provisions or application of93 |
|---|
| 117 | + | this Code section with respect to any one or more political subdivisions that have94 |
|---|
| 118 | + | approved an homestead exemption under this Code section except upon the passage of95 |
|---|
| 119 | + | H. B. 1185 (SUB) |
|---|
| 120 | + | - 4 - 24 LC 50 0786S |
|---|
| 121 | + | a general bill by two-third's vote of the General Assembly and the approval of a96 |
|---|
| 122 | + | majority of voters in a statewide referendum calling for such repeal or modification.97 |
|---|
| 123 | + | (c) The surviving spouse of the person who has been granted the exemption provided for98 |
|---|
| 124 | + | in subsection (b) of this Code section shall continue to receive the exemption provided99 |
|---|
| 125 | + | under subsection (b) of this Code section, so long as such surviving spouse continues to100 |
|---|
| 126 | + | occupy the residence as a homestead.101 |
|---|
| 127 | + | (d) A person shall not receive the homestead exemption granted through subsection (b) of102 |
|---|
| 128 | + | this Code section unless such person or person's agent files an application with the tax103 |
|---|
| 129 | + | receiver or tax commissioner of his or her respective local government or governments104 |
|---|
| 130 | + | charged with the duty of receiving returns of property for taxation giving such information105 |
|---|
| 131 | + | relative to receiving such exemption as will enable such tax receiver or tax commissioner106 |
|---|
| 132 | + | to make a determination regarding the initial and continuing eligibility of such person for107 |
|---|
| 133 | + | such exemption or has already filed for and is receiving a homestead exemption and such108 |
|---|
| 134 | + | existing application provides sufficient information to make such determination of109 |
|---|
| 135 | + | eligibility. Such tax receiver or tax commissioner shall provide application forms for this110 |
|---|
| 136 | + | purpose.111 |
|---|
| 137 | + | (e) Exemptions authorized through this Code section shall be claimed and returned as112 |
|---|
| 138 | + | provided in Code Section 48-5-50.1 and shall be automatically renewed from year to year113 |
|---|
| 139 | + | so long as the owner occupies the residence as a homestead. After a person or a person's114 |
|---|
| 140 | + | agent has filed the proper application as provided in subsection (d) of this Code section, it115 |
|---|
| 141 | + | shall not be necessary to make application thereafter for any year, and the exemption shall116 |
|---|
| 142 | + | continue to be allowed to such person. It shall be the duty of any person granted the117 |
|---|
| 143 | + | homestead exemption through this Code section to notify the tax receiver or tax118 |
|---|
| 144 | + | commissioner of the local government or governments in the event such person for any119 |
|---|
| 145 | + | reason becomes ineligible for such exemption.120 |
|---|
| 146 | + | H. B. 1185 (SUB) |
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| 147 | + | - 5 - 24 LC 50 0786S |
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| 148 | + | (f) Homestead exemptions granted through subsection (b) of this Code section shall be in121 |
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| 149 | + | addition to and not in lieu of any other homestead exemption applicable to ad valorem122 |
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| 150 | + | taxes.123 |
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| 151 | + | (g) For the purposes of this Code section, the commissioner shall promulgate a124 |
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| 152 | + | standardized method for determining annual inflationary index rates which reflect the125 |
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| 153 | + | effects of inflation and deflation on the cost of living for residents of this state for a given126 |
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| 154 | + | calendar year. Such method may utilize the Consumer Price Index as reported by the127 |
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| 155 | + | Bureau of Labor Statistics of the United States Department of Labor or any other similar128 |
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| 156 | + | index established by the federal government if the commissioner determines that such129 |
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| 157 | + | federal index fairly reflects the effects of inflation and deflation on residents of this state."130 |
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| 158 | + | SECTION 3.131 |
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| 159 | + | This Act shall become effective on January 1, 2025; provided, however, that, if a132 |
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| 160 | + | constitutional amendment which becomes effective on such date and which authorizes the133 |
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| 161 | + | General Assembly to provide by general law for local option homestead exemptions has not134 |
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| 162 | + | been ratified, then this Act shall stand automatically repealed on such date.135 |
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| 163 | + | SECTION 4.136 |
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| 164 | + | All laws and parts of laws in conflict with this Act are repealed.137 |
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| 165 | + | H. B. 1185 (SUB) |
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| 166 | + | - 6 - |
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