GA
Georgia House Bill HB729

Georgia 2023-2024 Regular Session

Georgia House Bill HB729 Compare Versions

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1-23 LC 47 2430/AP
1+23 LC 47 2430
22 H. B. 729
33 - 1 -
4-House Bill 729 (AS PASSED HOUSE AND SENATE)
4+House Bill 729
55 By: Representatives Lupton of the 83
66 rd
77 , Roberts of the 52
88 nd
99 , and Oliver of the 82
1010 nd
1111
1212 A BILL TO BE ENTITLED
1313 AN ACT
1414 To amend an Act to incorporate the City of Brookhaven in DeKalb County, approved
1515 1
1616 April 16, 2012 (Ga. L. 2012, p. 5527), as amended, particularly by an Act approved on May2
1717 7, 2013 (Ga. L. 2013, p. 4439), so as so as to modify the amount of the base year homestead3
1818 exemption; to provide for definitions; to provide for compliance with constitutional4
1919 requirements; to provide for a referendum, effective dates, automatic repeal, mandatory5
2020 execution of election, and judicial remedies regarding failure to comply; to repeal conflicting6
2121 laws; and for other purposes.7
2222 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
2323 SECTION 1.9
2424 An Act to incorporate the City of Brookhaven in DeKalb County, approved April 16, 201210
2525 (Ga. L. 2012, p. 5527), as amended, particularly by an Act approved on May 7, 2013 (Ga.11
26-L. 2013, p. 4439), is amended by revising Section 5.08 as follows:12 23 LC 47 2430/AP
26+L. 2013, p. 4439), is amended by revising Section 5.08 as follows:12 23 LC 47 2430
2727 H. B. 729
2828 - 2 -
2929 "SECTION 5.08.
3030 13
3131 Homestead exemption; freeze.14
3232 (a) As used in this section, the term:15
3333 (1) 'Ad valorem taxes for municipal purposes' means all municipal ad valorem taxes for16
3434 municipal purposes levied by, for, or on behalf of the City of Brookhaven, including, but17
3535 not limited to, ad valorem taxes to pay interest on and to retire municipal bonded18
3636 indebtedness.19
3737 (2) 'Base year' means the taxable year immediately preceding the taxable year in which20
3838 the exemption under this section is first granted to the most recent owner of such21
3939 homestead.22
4040 (3) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40 of23
4141 the O.C.G.A., as amended, with the additional qualification that it shall include not more24
4242 than five contiguous acres of homestead property.25
4343 (b) Each resident of the City of Brookhaven is granted an exemption on that person's26
4444 homestead from City of Brookhaven ad valorem taxes for municipal purposes in an amount27
4545 equal to 75 percent of the amount by which the current year assessed value of that28
4646 homestead exceeds the base year assessed value of that homestead. This exemption shall29
4747 not apply to taxes assessed on improvements to the homestead or additional land that is30
4848 added to the homestead after January 1 of the base year. If any real property is added to or31
4949 removed from the homestead, the base year assessed value shall be adjusted to reflect such32
5050 addition or removal, and the exemption shall be recalculated accordingly. The value of that33
5151 property in excess of such exempted amount shall remain subject to taxation. 34
5252 (c) A person shall not receive the homestead exemption granted by subsection (b) of this35
5353 section unless the person or person's agent has previously filed or files an application with36
5454 the governing authority of the City of Brookhaven, or the designee thereof, giving such37
55-information relative to receiving such exemption as will enable the governing authority of38 23 LC 47 2430/AP
55+information relative to receiving such exemption as will enable the governing authority of38 23 LC 47 2430
5656 H. B. 729
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5858 the City of Brookhaven, or the designee thereof, to make a determination regarding the
5959 39
6060 initial and continuing eligibility of such owner for such exemption. The governing40
6161 authority of the City of Brookhaven, or the designee thereof, shall provide application41
6262 forms for this purpose.42
6363 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.143
6464 of the O.C.G.A., as amended. The exemption shall be automatically renewed from year to44
6565 year so long as the owner occupies the residence as a homestead. After a person has filed45
6666 the proper application as provided in subsection (c) of this section, it shall not be necessary46
6767 to make application thereafter for any year, and the exemption shall continue to be allowed47
6868 to such person. It shall be the duty of any person granted the homestead exemption under48
6969 subsection (b) of this section to notify the governing authority of the City of Brookhaven,49
7070 or the designee thereof, in the event that person for any reason becomes ineligible for that50
7171 exemption.51
7272 (e) The exemption granted by subsection (b) of this section shall not apply to or affect state52
7373 ad valorem taxes, county ad valorem taxes for county purposes, or county or independent53
7474 school district ad valorem taxes for educational purposes. The homestead exemption54
7575 granted by subsection (b) of this section shall be in addition to and not in lieu of any other55
7676 homestead exemption applicable to municipal ad valorem taxes for municipal purposes.56
7777 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years57
7878 beginning on or after January 1, 2024."58
7979 SECTION 2.59
8080 In accordance with the requirements of Article VII, Section II of the Constitution of the State60
8181 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority61
82-vote in both the Senate and the House of Representatives.62 23 LC 47 2430/AP
82+vote in both the Senate and the House of Representatives.62 23 LC 47 2430
8383 H. B. 729
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8585 SECTION 3.
8686 63
8787 The municipal election superintendent of the City of Brookhaven shall call and conduct an64
8888 election as provided in this section for the purpose of submitting this Act to the electors of65
8989 the City of Brookhaven for approval or rejection. The municipal election superintendent66
9090 shall conduct that election on the Tuesday after the first Monday in November, 2023, and67
9191 shall issue the call and conduct that election as provided by general law. The municipal68
9292 election superintendent shall cause the date and purpose of the election to be published once69
9393 a week for two weeks immediately preceding the date thereof in the official organ of DeKalb70
9494 County. The ballot shall have written or printed thereon the words:71
9595 "( ) YES72
9696 73
9797 ( ) NO74
9898 Shall the Act be approved which modifies the City of Brookhaven floating
9999 homestead exemption from ad valorem taxation to ensure the long-term
100100 fiscal health of the city?"
101101 All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
102102 75
103103 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on76
104104 such question are for approval of the Act, Section 1 of this Act shall become of full force and77
105105 effect on January 1, 2024. If the Act is not so approved or if the election is not conducted78
106106 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall79
107107 be automatically repealed on the first day of July immediately following that election date.80
108108 The expense of such election shall be borne by the City of Brookhaven. It shall be the81
109109 municipal election superintendent's duty to certify the result thereof to the Secretary of State.82
110110 The provisions of this section shall be mandatory upon the municipal election superintendent83
111111 and are not intended as directory. If the municipal election superintendent fails or refuses84
112112 to comply with this section, any elector of the City of Brookhaven may apply for a writ of85
113113 mandamus to compel the municipal election superintendent to perform his or her duties86
114114 under this section. If the court finds that the municipal election superintendent has not87
115115 complied with this section, the court shall fashion appropriate relief requiring the municipal88
116-election superintendent to call and conduct such election on the date required by this section89 23 LC 47 2430/AP
116+election superintendent to call and conduct such election on the date required by this section89 23 LC 47 2430
117117 H. B. 729
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119119 or on the next date authorized for special elections provided for in Code Section 21-2-540
120120 90
121121 of the O.C.G.A. 91
122122 SECTION 4.92
123123 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon93
124124 its approval by the Governor or upon its becoming law without such approval.94
125125 SECTION 5.95
126126 All laws and parts of laws in conflict with this Act are repealed.96