| 5 | 5 | | By: Representatives Reeves of the 99 |
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| 6 | 6 | | th |
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| 7 | 7 | | , Hong of the 103 |
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| 8 | 8 | | rd |
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| 9 | 9 | | , and Clark of the 100 |
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| 10 | 10 | | th |
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| 11 | 11 | | |
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| 12 | 12 | | A BILL TO BE ENTITLED |
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| 13 | 13 | | AN ACT |
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| 14 | 14 | | To amend an Act providing a homestead exemption from all City of Sugar Hill ad valorem |
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| 15 | 15 | | 1 |
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| 16 | 16 | | taxes for any city purposes in the amount of $2,000.00 of the assessed value of the homestead2 |
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| 17 | 17 | | for residents of said city who are 65 years of age or over, approved March 25, 1994 (Ga. L.3 |
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| 18 | 18 | | 1994, p. 4194), so as to increase the exemption from $2,000.00 to $10,000.00; to provide for4 |
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| 19 | 19 | | applicability; to provide for compliance with constitutional requirements; to provide for a5 |
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| 20 | 20 | | referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6 |
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| 21 | 21 | | remedies regarding failure to comply; to provide for related matters; to repeal conflicting7 |
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| 22 | 22 | | laws; and for other purposes.8 |
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| 23 | 23 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 24 | 24 | | SECTION 1.10 |
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| 25 | 25 | | An Act providing a homestead exemption from all City of Sugar Hill ad valorem taxes for11 |
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| 26 | 26 | | any city purposes in the amount of $2,000.00 of the assessed value of the homestead for12 |
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| 27 | 27 | | residents of said city who are 65 years of age or over, approved March 25, 1994 (Ga. L.13 |
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| 29 | 29 | | H. B. 671 |
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| 30 | 30 | | - 2 - |
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| 31 | 31 | | "SECTION 1. |
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| 32 | 32 | | 15 |
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| 33 | 33 | | Each resident of the City of Sugar Hill who is 65 years of age or over on or before January 116 |
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| 34 | 34 | | of the year in which application for exemption under this section is made is granted an17 |
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| 35 | 35 | | exemption on that person's homestead from all City of Sugar Hill ad valorem taxes for any18 |
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| 36 | 36 | | city purposes, including but not limited to taxes to retire bonded indebtedness, in the amount19 |
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| 37 | 37 | | of $10,000.00 of the assessed value of that resident's homestead, as defined and qualified in20 |
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| 38 | 38 | | Code Section 48-5-40 of the O.C.G.A., except that land which is included in that homestead21 |
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| 39 | 39 | | and which exceeds one acre shall not have the value thereof exempt under this Act. The22 |
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| 40 | 40 | | value of the homestead in excess of the amount exempted by this section shall remain subject23 |
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| 41 | 41 | | to taxation."24 |
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| 42 | 42 | | SECTION 2.25 |
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| 43 | 43 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State26 |
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| 44 | 44 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority27 |
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| 45 | 45 | | vote in both the Senate and the House of Representatives.28 |
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| 46 | 46 | | SECTION 3.29 |
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| 47 | 47 | | The municipal election superintendent of the City of Sugar Hill shall call and conduct an30 |
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| 48 | 48 | | election as provided in this section for the purpose of submitting this Act to the electors of31 |
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| 49 | 49 | | the City of Sugar Hill for approval or rejection. The municipal election superintendent shall32 |
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| 50 | 50 | | conduct that election in conjunction with the November, 2023, municipal general election33 |
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| 51 | 51 | | and shall issue the call and conduct that election as provided by general law. The municipal34 |
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| 52 | 52 | | election superintendent shall cause the date and purpose of the election to be published once35 |
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| 53 | 53 | | a week for two weeks immediately preceding the date thereof in the official organ of36 |
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| 55 | 55 | | H. B. 671 |
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| 56 | 56 | | - 3 - |
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| 57 | 57 | | "( ) YES |
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| 58 | 58 | | 38 |
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| 59 | 59 | | ( ) NO39 |
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| 60 | 60 | | 40 |
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| 61 | 61 | | 41 |
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| 62 | 62 | | 42 |
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| 63 | 63 | | Shall the Act be approved which increases the homestead exemption from |
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| 64 | 64 | | City of Sugar Hill ad valorem taxes for municipal purposes to the amount |
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| 65 | 65 | | of $10,000.00 of the assessed value of the homestead for residents of the |
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| 66 | 66 | | City of Sugar Hill who are 65 years of age or older, excluding land in excess |
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| 67 | 67 | | of one acre?" |
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| 68 | 68 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 69 | 69 | | 43 |
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| 70 | 70 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on44 |
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| 71 | 71 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and45 |
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| 72 | 72 | | effect on January 1, 2024. If the Act is not so approved or if the election is not conducted46 |
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| 73 | 73 | | as provided in this section, Section 1 of this Act shall not become effective and this Act shall47 |
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| 74 | 74 | | be automatically repealed on the first day of July immediately following that election date.48 |
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| 75 | 75 | | The expense of such election shall be borne by the City of Sugar Hill. It shall be the49 |
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| 76 | 76 | | municipal election superintendent's duty to certify the result thereof to the Secretary of State.50 |
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| 77 | 77 | | The provisions of this section shall be mandatory upon the municipal election superintendent51 |
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| 78 | 78 | | and are not intended as directory. If the municipal election superintendent fails or refuses52 |
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| 79 | 79 | | to comply with this section, any elector of the City of Sugar Hill may apply for a writ of53 |
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| 80 | 80 | | mandamus to compel the municipal election superintendent to perform his or her duties54 |
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| 81 | 81 | | under this section. If the court finds that the municipal election superintendent has not55 |
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| 82 | 82 | | complied with this section, the court shall fashion appropriate relief requiring the municipal56 |
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| 83 | 83 | | election superintendent to call and conduct such election on the date required by this section57 |
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| 84 | 84 | | or on the next date authorized for special elections provided for in Code Section 21-2-54058 |
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| 85 | 85 | | of the O.C.G.A.59 |
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| 86 | 86 | | SECTION 4.60 |
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| 87 | 87 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon61 |
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