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H. B. 673
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House Bill 673 (AS PASSED HOUSE AND SENATE)
By: Representatives Reeves of the 99
th
, Hong of the 103
rd
, and Clark of the 100
th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from the City of Sugar Hill ad valorem taxes for
1
municipal purposes in the amount of $10,000.00 of the assessed value of the homestead for2
residents of that city whose income does not exceed $10,000.00 per annum and who are3
disabled or who are 62 years of age or older; to provide for definitions; to specify the terms4
and conditions of the exemption and the procedures relating thereto; to provide for5
applicability; to provide for compliance with constitutional requirements; to provide for a6
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial7
remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal12
purposes levied by, for, or on behalf of the City of Sugar Hill, including, but not limited13
to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.14
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15
the O.C.G.A., as amended, with the additional qualification that land which is included16 23 LC 46 0583/AP
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in that homestead and which exceeds one acre shall not have the value thereof exempt
17
under this Act.18
(3) "Income" means Georgia taxable net income determined pursuant to Chapter 7 of19
Title 48 of the O.C.G.A., as amended, for state income tax purposes.20
(4) "Senior citizen" means a person who is 62 years of age or older on or before21
January 1 of the year in which application for the exemption under subsection (b) of this22
section is made.23
(b) Each resident of the City of Sugar Hill who is disabled or is a senior citizen is granted24
an exemption on that person's homestead from the City of Sugar Hill ad valorem taxes for25
municipal purposes in the amount of $10,000.00 of the assessed value of that homestead.26
The exemption under this subsection shall only be granted if that person's income, together27
with the income of all members of the family who also occupy and reside at such homestead,28
does not exceed $10,000.00 for the immediately preceding year. The value of that property29
in excess of such exempted amount shall remain subject to taxation.30
(c)(1) In order to qualify for the exemption provided for in subsection (b) of this section31
as being disabled, the person claiming such exemption shall be required to obtain a32
certificate from not more than three physicians licensed to practice medicine under33
Chapter 34 of Title 43 of the O.C.G.A., as amended, certifying that in the opinion of such34
physician or physicians, such person is mentally or physically incapacitated to the extent35
that such person is unable to be gainfully employed and that such incapacity is likely to36
be permanent. Such certificate or certificates shall constitute part of and be submitted37
with the application provided for in paragraph (2) of this subsection.38
(2) A person shall not receive the homestead exemption granted by subsection (b) of this39
section unless such person or person's agent files an application with the governing40
authority of the City of Sugar Hill, or the designee thereof, giving the person's age,41
income, and such additional information relative to receiving such exemption as will42
enable the governing authority of the City of Sugar Hill, or the designee thereof, to make43 23 LC 46 0583/AP
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a determination regarding the initial and continuing eligibility of such person for such
44
exemption. The governing authority of the City of Sugar Hill, or the designee thereof,45
shall provide application forms for this purpose.46
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of47
the O.C.G.A., as amended. After a person has filed the proper application, as provided in48
subsection (c) of this section, it shall not be necessary to submit an application every year.49
The person shall only be required to submit verification of income eligibility every other50
year. Additionally, it shall be the duty of any person granted the homestead exemption under51
subsection (b) of this section to notify the governing authority of the City of Sugar Hill, or52
the designee thereof, in the event that such person for any reason becomes ineligible for such53
exemption.54
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any55
state ad valorem taxes, county ad valorem taxes for county purposes, or county or56
independent school district ad valorem taxes for educational purposes. The homestead57
exemption granted by subsection (b) of this section shall be in addition to and not in lieu of58
any other homestead exemption applicable to the City of Sugar Hill ad valorem taxes for59
municipal purposes.60
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years61
beginning on or after January 1, 2024.62
SECTION 2.63
In accordance with the requirements of Article VII, Section II of the Constitution of the State64
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority65
vote in both the Senate and the House of Representatives.66 23 LC 46 0583/AP
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SECTION 3.
67
The municipal election superintendent of the City of Sugar Hill shall call and conduct an68
election as provided in this section for the purpose of submitting this Act to the electors of69
the City of Sugar Hill for approval or rejection. The municipal election superintendent shall70
conduct that election in conjunction with the November, 2023, municipal general election71
and shall issue the call and conduct that election as provided by general law. The municipal72
election superintendent shall cause the date and purpose of the election to be published once73
a week for two weeks immediately preceding the date thereof in the official organ of74
Gwinnett County. The ballot shall have written or printed thereon the words:75
"( ) YES76
( ) NO77
78
79
80
Shall the Act be approved to provide a homestead exemption from the City
of Sugar Hill ad valorem taxes for municipal purposes in the amount of
$10,000.00 of the assessed value of the homestead for residents of that city
whose income does not exceed $10,000.00 per annum and who are disabled
or who are 62 years of age or older, excluding land in excess of one acre?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
81
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on82
such question are for approval of the Act, Section 1 of this Act shall become of full force and83
effect on January 1, 2024. If the Act is not so approved or if the election is not conducted84
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall85
be automatically repealed on the first day of July immediately following that election date.86
The expense of such election shall be borne by the City of Sugar Hill. It shall be the87
municipal election superintendent's duty to certify the result thereof to the Secretary of State.88
The provisions of this section shall be mandatory upon the municipal election superintendent89
and are not intended as directory. If the municipal election superintendent fails or refuses90
to comply with this section, any elector of the City of Sugar Hill may apply for a writ of91
mandamus to compel the municipal election superintendent to perform his or her duties92
under this section. If the court finds that the municipal election superintendent has not93 23 LC 46 0583/AP
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complied with this section, the court shall fashion appropriate relief requiring the municipal
94
election superintendent to call and conduct such election on the date required by this section95
or on the next date authorized for special elections provided for in Code Section 21-2-54096
of the O.C.G.A.97
SECTION 4.98
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon99
its approval by the Governor or upon its becoming law without such approval.100
SECTION 5.101
All laws and parts of laws in conflict with this Act are repealed.102