Georgia 2023-2024 Regular Session

Georgia House Bill HB1271 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	24 LC 47 2773~~/AP~~
2		-	House Bill 1271 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	24 LC 47 2773
	2	+	House Bill 1271
3	3		By: Representatives Hawkins of the 27
4	4		th
5	5		, Dunahoo of the 31
6	6		st
7	7		, Dubnik of the 29
8	8		th
9	9		, McCollum
10	10		of the 30
11	11		th
12	12		, Clark of the 100
13	13		th
14	14		, and others
15	15		A BILL TO BE ENTITLED
16	16		AN ACT
17	17		To provide for a new homestead exemption from City of Gainesville independent school
18	18		1
19	19		district ad valorem taxes for educational purposes in an amount equal to the amount by which2
20	20		the current year assessed value of a homestead exceeds the adjusted base year assessed value3
21	21		of such homestead; to provide for definitions; to specify the terms and conditions of the4
22	22		exemption and the procedures relating thereto; to provide for applicability; to provide for5
23	23		compliance with constitutional requirements; to provide for a referendum, effective dates,6
24	24		and automatic repeal; to provide for mandatory execution of election and judicial remedies7
25	25		regarding failure to comply; to repeal conflicting laws; and for other purposes.8
26	26		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
27	27		SECTION 1.10
28	28		(a) As used in this Act, the term:11
29	29		(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12
30	30		educational purposes levied by, for, or on behalf of the City of Gainesville independent13
31	31		school district, except for any ad valorem taxes levied to pay interest on and to retire14
32	32		bonded indebtedness.15
33	33		(2) "Adjusted base year assessed value" means the sum of:16
34	34		H. B. 1271
35		-	- 1 - 24 LC 47 2773~~/AP~~
	35	+	- 1 - 24 LC 47 2773
36	36		(A) The previous adjusted base year assessed value;
37	37		17
38	38		(B) An amount equal to the difference between the current year assessed value of the18
39	39		homestead and the base year assessed value of the homestead, provided that such19
40	40		amount shall not exceed 3 percent of the previous adjusted base year assessed value of20
41	41		the homestead; and21
42	42		(C) The value of any substantial property change, provided that no such value added22
43	43		improvements to the homestead shall be duplicated as to the same addition or23
44	44		improvement.24
45	45		(3) "Base year assessed value" means:25
46	46		(A) With respect to an exemption under this section which is first granted to a person26
47	47		on such person's homestead for the 2025 taxable year, the assessed value for taxable27
48	48		year 2023, including any final determination of value on appeal pursuant to Code28
49	49		Section 48-5-311, of the homestead; or29
50	50		(B) In all other cases, the assessed value, including any final determination of value on30
51	51		appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year31
52	52		immediately preceding the taxable year in which the exemption under this section is32
53	53		first granted to the applicant.33
54	54		(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of34
55	55		the O.C.G.A., as amended.35
56	56		(5) "Previous adjusted base year assessed value" means:36
57	57		(A) With respect to the year for which the exemption under this section is first granted37
58	58		to a person on such person's homestead, the base year assessed value; or38
59	59		(B) In all other cases, the adjusted base year assessed value of the homestead as39
60	60		calculated in the taxable year immediately preceding the current year, including any40
61	61		final determination of value on appeal pursuant to Code Section 48-5-311.41
62	62		(6) "Substantial property change" means any increase or decrease in the assessed value42
63	63		of a homestead derived from additions or improvements to, or the removal of real43
64	64		H. B. 1271
65		-	- 2 - 24 LC 47 2773~~/AP~~
	65	+	- 2 - 24 LC 47 2773
66	66		property from, the homestead which occurred after the year in which the base year
67	67		44
68	68		assessed value is determined for the homestead. The assessed value of the substantial45
69	69		property changes shall be established following any final determination of value on46
70	70		appeal pursuant to Code Section 48-5-311.47
71	71		(b)(1) Each resident of the City of Gainesville independent school district is granted an48
72	72		exemption on that person's homestead from City of Gainesville independent school49
73	73		district ad valorem taxes for educational purposes in an amount equal to the amount by50
74	74		which the current year assessed value of that homestead, including any final51
75	75		determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A.,52
76	76		exceeds its previous adjusted base year assessed value.53
77	77		(2) Except as provided for in subsection (c) of this section, no exemption provided for54
78	78		in this subsection shall transfer to any subsequent owner of the property, and the assessed55
79	79		value of the property shall be as provided by law. 56
80	80		(c) The surviving spouse of the person who has been granted the exemption provided for57
81	81		in subsection (b) of this section shall continue to receive the exemption provided under58
82	82		subsection (b) of this section, so long as such surviving spouse continues to occupy the59
83	83		residence as a homestead.60
84	84		(d) A person shall not receive the homestead exemption granted by subsection (b) of this61
85	85		section unless such person or person's agent files an application with the governing62
86	86		authority of the City of Gainesville or the designee thereof giving such information relative63
87	87		to receiving such exemption as will enable the governing authority of the City of64
88	88		Gainesville or the designee thereof to make a determination regarding the initial and65
89	89		continuing eligibility of such person for such exemption or such person has already filed66
90	90		for and is receiving a homestead exemption and such existing application provides67
91	91		sufficient information to make such determination of eligibility. The governing authority68
92	92		of the City of Gainesville or the designee thereof shall provide application forms for this69
93	93		purpose.70
94	94		H. B. 1271
95		-	- 3 - 24 LC 47 2773~~/AP~~
	95	+	- 3 - 24 LC 47 2773
96	96		(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1
97	97		71
98	98		of the O.C.G.A., as amended. The exemption shall be automatically renewed from year72
99	99		to year so long as the owner occupies the residence as a homestead. After a person has73
100	100		filed the proper application as provided in subsection (d) of this section, it shall not be74
101	101		necessary to make application thereafter for any year and the exemption shall continue to75
102	102		be allowed to such person. It shall be the duty of any person granted the homestead76
103	103		exemption under subsection (b) of this section to notify the governing authority of the City77
104	104		of Gainesville or the designee thereof in the event that such person for any reason becomes78
105	105		ineligible for that exemption.79
106	106		(f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect80
107	107		state or county ad valorem taxes, county school district ad valorem taxes for educational81
108	108		purposes, or municipal ad valorem taxes for municipal purposes.82
109	109		(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead83
110	110		exemption granted by subsection (b) of this section shall be in addition to and not in lieu84
111	111		of any other homestead exemption applicable to ad valorem taxes.85
112	112		(3) The homestead exemption granted by subsection (b) of this section shall be in lieu86
113	113		of and not in addition to any other base year value or adjusted base year value homestead87
114	114		exemption provided by local Act which is applicable to City of Gainesville independent88
115	115		school district ad valorem taxes for educational purposes. 89
116	116		(g) The exemption granted by this Act shall be applicable to all taxable years beginning90
117	117		on or after January 1, 2025.91
118	118		SECTION 2.92
119	119		In accordance with the requirements of Article VII, Section II of the Constitution of the State93
120	120		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority94
121	121		vote in both the Senate and the House of Representatives.95
122	122		H. B. 1271
123		-	- 4 - 24 LC 47 2773~~/AP~~
	123	+	- 4 - 24 LC 47 2773
124	124		SECTION 3.
125	125		96
126	126		(a) The election superintendent of the City of Gainesville shall call and conduct an election97
127	127		as provided in this section for the purpose of submitting this Act to the electors of the City98
128	128		of Gainesville independent school district for approval or rejection. The municipal election99
129	129		superintendent shall conduct such election on the Tuesday after the first Monday in100
130	130		November, 2024, and shall issue the call and conduct such election as provided by general101
131	131		law. The municipal election superintendent shall cause the date and purpose of the election102
132	132		to be published once a week for two weeks immediately preceding the date thereof in the103
133	133		official organ of Hall County. The ballot shall have written or printed thereon the words:104
134	134		"( ) YES105
135	135		106
136	136		( ) NO107
137	137		108
138	138		109
139	139		110
140	140		Shall the Act be approved which provides a homestead exemption from City
141	141		of Gainesville independent school district ad valorem taxes for educational
142	142		purposes in an amount equal to the amount by which the current year assessed
143	143		value of a homestead exceeds its base year assessed value, provided that the
144	144		base year assessed value of such homestead shall be subject to annual
145	145		increases of up to 3 percent?"
146	146		All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
147	147		111
148	148		desiring to vote for rejection of the Act shall vote "No." 112
149	149		(b) If more than one-half of the votes cast on such question are for approval of the Act,113
150	150		Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act114
151	151		is not so approved or if the election is not conducted as provided in this section, Section 1115
152	152		of this Act shall not become effective and this Act shall be automatically repealed on the116
153	153		first day of July immediately following that election date. 117
154	154		(c) The expense of such election shall be borne by the City of Gainesville. It shall be the118
155	155		municipal election superintendent's duty to certify the result thereof to the Secretary of119
156	156		State.120
157	157		(d) The provisions of this section shall be mandatory upon the municipal election121
158	158		superintendent and are not intended as directory. If the municipal election superintendent122
159	159		H. B. 1271
160		-	- 5 - 24 LC 47 2773~~/AP~~
	160	+	- 5 - 24 LC 47 2773
161	161		fails or refuses to comply with this section, any elector of the City of Gainesville
162	162		123
163	163		independent school district may apply for a writ of mandamus to compel the election124
164	164		superintendent to perform his or her duties under this section. If the court finds that the125
165	165		municipal election superintendent has not complied with this section, the court shall126
166	166		fashion appropriate relief requiring the municipal election superintendent to call and127
167	167		conduct such election on the date required by this section or on the next date authorized for128
168	168		special elections provided for in Code Section 21-2-540 of the O.C.G.A.129
169	169		SECTION 4.130
170	170		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon131
171	171		its approval by the Governor or upon its becoming law without such approval.132
172	172		SECTION 5.133
173	173		All laws and parts of laws in conflict with this Act are repealed.134
174	174		H. B. 1271
175	175		- 6 -