| 5 | 5 | | By: Representatives Reeves of the 99 |
|---|
| 6 | 6 | | th |
|---|
| 7 | 7 | | , Efstration of the 104 |
|---|
| 8 | 8 | | th |
|---|
| 9 | 9 | | , Clark of the 108 |
|---|
| 10 | 10 | | th |
|---|
| 11 | 11 | | , McClain |
|---|
| 12 | 12 | | of the 109 |
|---|
| 13 | 13 | | th |
|---|
| 14 | 14 | | , Mughal of the 105 |
|---|
| 15 | 15 | | th |
|---|
| 16 | 16 | | , and others |
|---|
| 17 | 17 | | A BILL TO BE ENTITLED |
|---|
| 18 | 18 | | AN ACT |
|---|
| 19 | 19 | | To provide an additional homestead exemption from Gwinnett County school district ad |
|---|
| 20 | 20 | | 1 |
|---|
| 21 | 21 | | valorem taxes for educational purposes in the amount of $2,000.00 of the assessed value of2 |
|---|
| 22 | 22 | | the homestead for residents of that school district who are certain public service employees;3 |
|---|
| 23 | 23 | | to provide for definitions; to specify the terms and conditions of the exemption and the4 |
|---|
| 24 | 24 | | procedures relating thereto; to provide for applicability; to provide for compliance with5 |
|---|
| 25 | 25 | | constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6 |
|---|
| 26 | 26 | | mandatory execution of election, and judicial remedies regarding failure to comply; to repeal7 |
|---|
| 27 | 27 | | conflicting laws; and for other purposes.8 |
|---|
| 28 | 28 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
|---|
| 29 | 29 | | SECTION 1.10 |
|---|
| 30 | 30 | | (a) As used in this Act, the term:11 |
|---|
| 31 | 31 | | (1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for12 |
|---|
| 32 | 32 | | educational purposes levied by, for, or on behalf of the Gwinnett County school district,13 |
|---|
| 33 | 33 | | except for any ad valorem taxes to pay interest on and to retire county school district14 |
|---|
| 35 | 35 | | H. B. 748 |
|---|
| 36 | 36 | | - 2 - |
|---|
| 37 | 37 | | (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of |
|---|
| 38 | 38 | | 16 |
|---|
| 39 | 39 | | the O.C.G.A., as amended.17 |
|---|
| 40 | 40 | | (3) "Public service employee" means a person who is, on or before January 1 of the year18 |
|---|
| 41 | 41 | | in which application for the exemption under subsection (b) of this section is made, a:19 |
|---|
| 42 | 42 | | (A) Firefighter, paramedic, certified peace officer, or other law enforcement officer20 |
|---|
| 43 | 43 | | employed by the government of the United States or any department, agency, authority,21 |
|---|
| 44 | 44 | | or bureau thereof or by the State of Georgia or any county, municipality, special22 |
|---|
| 45 | 45 | | district, county or independent school system, or other political subdivision thereof;23 |
|---|
| 46 | 46 | | (B) Teacher, paraprofessional, or administrator employed by the Gwinnett County24 |
|---|
| 47 | 47 | | School District or Buford City School District;25 |
|---|
| 48 | 48 | | (C) Person employed by or holding staff privileges at a hospital located within26 |
|---|
| 49 | 49 | | Gwinnett County; or27 |
|---|
| 50 | 50 | | (D) Member of the armed forces of the United States, including any reserve or28 |
|---|
| 51 | 51 | | National Guard components and the United States Coast Guard.29 |
|---|
| 52 | 52 | | (b) Each resident of the Gwinnett County school district who is a public service employee30 |
|---|
| 53 | 53 | | is granted an additional exemption on that person's homestead from Gwinnett County school31 |
|---|
| 54 | 54 | | district ad valorem taxes for educational purposes in the amount of $2,000.00 of the assessed32 |
|---|
| 55 | 55 | | value of that homestead. The value of that property in excess of such exempted amount shall33 |
|---|
| 56 | 56 | | remain subject to taxation.34 |
|---|
| 57 | 57 | | (c) A person shall not receive the homestead exemption granted by subsection (b) of this35 |
|---|
| 58 | 58 | | section unless such person or person's agent files an application with the tax commissioner36 |
|---|
| 59 | 59 | | of Gwinnett County, giving the person's age and such additional information relative to37 |
|---|
| 60 | 60 | | receiving such exemption as will enable the tax commissioner or the board of tax assessors38 |
|---|
| 61 | 61 | | of Gwinnett County to make a determination regarding the initial and continuing eligibility39 |
|---|
| 62 | 62 | | of such person for such exemption. The tax commissioner or the board of tax assessors of40 |
|---|
| 64 | 64 | | H. B. 748 |
|---|
| 65 | 65 | | - 3 - |
|---|
| 66 | 66 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of |
|---|
| 67 | 67 | | 42 |
|---|
| 68 | 68 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year43 |
|---|
| 69 | 69 | | as long as the person granted the homestead exemption under subsection (b) of this section44 |
|---|
| 70 | 70 | | occupies the residence as a homestead. After a person has filed the proper application as45 |
|---|
| 71 | 71 | | provided in subsection (c) of this section, it shall not be necessary to make application46 |
|---|
| 72 | 72 | | thereafter for any year, and the exemption shall continue to be allowed to such person. It47 |
|---|
| 73 | 73 | | shall be the duty of any person granted the homestead exemption under subsection (b) of this48 |
|---|
| 74 | 74 | | section to notify the tax commissioner of Gwinnett County in the event that such person for49 |
|---|
| 75 | 75 | | any reason becomes ineligible for such exemption.50 |
|---|
| 76 | 76 | | (e) The exemption granted by subsection (b) of this section shall not apply to or affect any51 |
|---|
| 77 | 77 | | state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem52 |
|---|
| 78 | 78 | | taxes for municipal purposes, or independent school district ad valorem taxes for educational53 |
|---|
| 79 | 79 | | purposes. The homestead exemption granted by subsection (b) of this section shall be in54 |
|---|
| 80 | 80 | | addition to and not in lieu of any other homestead exemption applicable to Gwinnett County55 |
|---|
| 81 | 81 | | school district ad valorem taxes for educational purposes.56 |
|---|
| 82 | 82 | | (f) The exemption granted by subsection (b) of this section shall apply to all taxable years57 |
|---|
| 83 | 83 | | beginning on or after January 1, 2025.58 |
|---|
| 84 | 84 | | SECTION 2.59 |
|---|
| 85 | 85 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State60 |
|---|
| 86 | 86 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority61 |
|---|
| 87 | 87 | | vote in both the Senate and the House of Representatives.62 |
|---|
| 88 | 88 | | SECTION 3.63 |
|---|
| 89 | 89 | | The election superintendent of Gwinnett County shall call and conduct an election as64 |
|---|
| 90 | 90 | | provided in this section for the purpose of submitting this Act to the electors of the Gwinnett65 |
|---|
| 92 | 92 | | H. B. 748 |
|---|
| 93 | 93 | | - 4 - |
|---|
| 94 | 94 | | that election on the date of the general primary in 2024 and shall issue the call and conduct |
|---|
| 95 | 95 | | 67 |
|---|
| 96 | 96 | | that election as provided by general law. The election superintendent shall cause the date and68 |
|---|
| 97 | 97 | | purpose of the election to be published once a week for two weeks immediately preceding69 |
|---|
| 98 | 98 | | the date thereof in the official organ of Gwinnett County. The ballot shall have written or70 |
|---|
| 99 | 99 | | printed thereon the words:71 |
|---|
| 100 | 100 | | "( ) YES72 |
|---|
| 101 | 101 | | 73 |
|---|
| 102 | 102 | | ( ) NO74 |
|---|
| 103 | 103 | | 75 |
|---|
| 104 | 104 | | 76 |
|---|
| 105 | 105 | | Shall the Act be approved which provides an additional homestead |
|---|
| 106 | 106 | | exemption from Gwinnett County school district ad valorem taxes for |
|---|
| 107 | 107 | | educational purposes in the amount of $2,000.00 of the assessed value of the |
|---|
| 108 | 108 | | homestead for residents of that school district who are public service |
|---|
| 109 | 109 | | employees?" |
|---|
| 110 | 110 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
|---|
| 111 | 111 | | 77 |
|---|
| 112 | 112 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on78 |
|---|
| 113 | 113 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and79 |
|---|
| 114 | 114 | | effect on January 1, 2025. If the Act is not so approved or if the election is not conducted80 |
|---|
| 115 | 115 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall81 |
|---|
| 116 | 116 | | be automatically repealed on the first day of January immediately following that election82 |
|---|
| 117 | 117 | | date. The expense of such election shall be borne by Gwinnett County. It shall be the83 |
|---|
| 118 | 118 | | election superintendent's duty to certify the result thereof to the Secretary of State. The84 |
|---|
| 119 | 119 | | provisions of this section shall be mandatory upon the election superintendent and are not85 |
|---|
| 120 | 120 | | intended as directory. If the election superintendent fails or refuses to comply with this86 |
|---|
| 121 | 121 | | section, any elector of the Gwinnett County school district may apply for a writ of mandamus87 |
|---|
| 122 | 122 | | to compel the election superintendent to perform his or her duties under this section. If the88 |
|---|
| 123 | 123 | | court finds that the election superintendent has not complied with this section, the court shall89 |
|---|
| 124 | 124 | | fashion appropriate relief requiring the election superintendent to call and conduct such90 |
|---|
| 125 | 125 | | election on the date required by this section or on the next date authorized for special91 |
|---|