| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | To provide for new homestead exemptions from City of Stockbridge ad valorem taxes for |
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| 8 | 8 | | 1 |
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| 9 | 9 | | municipal purposes for residents, certain seniors, and residents with septic systems; to2 |
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| 10 | 10 | | provide for definitions; to specify the terms and conditions of the exemptions and the3 |
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| 11 | 11 | | procedures relating thereto; to provide for related matters; to provide for applicability; to4 |
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| 12 | 12 | | provide for compliance with constitutional requirements; to provide for a referendum,5 |
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| 13 | 13 | | effective dates, automatic repeal, mandatory execution of election, and judicial remedies6 |
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| 14 | 14 | | regarding failure to comply; to repeal conflicting laws; and for other purposes.7 |
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| 15 | 15 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 |
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| 16 | 16 | | SECTION 1.9 |
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| 17 | 17 | | (a) As used in this Act, the term:10 |
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| 18 | 18 | | (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal11 |
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| 19 | 19 | | purposes levied by, for, or on behalf of the City of Stockbridge, except for any ad12 |
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| 20 | 20 | | valorem taxes to pay interest on and to retire municipal bonded indebtedness.13 |
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| 21 | 21 | | (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14 |
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| 22 | 22 | | the O.C.G.A., as amended.15 |
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| 23 | 23 | | S. B. 584 |
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| 24 | 24 | | - 1 - 24 LC 44 2804 |
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| 25 | 25 | | (b)(1) Each resident of the City of Stockbridge is granted an exemption on that person's |
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| 26 | 26 | | 16 |
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| 27 | 27 | | homestead from City of Stockbridge ad valorem taxes for municipal purposes in the17 |
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| 28 | 28 | | amount of $10,000.00 of the current year assessed value. The value of that property in18 |
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| 29 | 29 | | excess of such exempted amount shall remain subject to taxation.19 |
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| 30 | 30 | | (2) Each resident of the City of Stockbridge age 62 years or older or residing on a20 |
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| 31 | 31 | | property equipped with a septic system is granted an exemption on that person's21 |
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| 32 | 32 | | homestead from City of Stockbridge ad valorem taxes for municipal purposes in the22 |
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| 33 | 33 | | amount of $15,000.00 of the current year assessed value, including any final23 |
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| 34 | 34 | | determination of value. The value of that property in excess of such exempted amount24 |
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| 35 | 35 | | shall remain subject to taxation.25 |
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| 36 | 36 | | (c) The surviving spouse of the person who has been granted the exemption provided for in26 |
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| 37 | 37 | | subsection (b) of this section shall continue to receive the exemption provided under27 |
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| 38 | 38 | | subsection (b) of this section, so long as that surviving spouse continues to occupy the home28 |
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| 39 | 39 | | as a residence and homestead.29 |
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| 40 | 40 | | (d) A person shall not receive the homestead exemption granted by subsection (b) of this30 |
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| 41 | 41 | | section unless the person or person's agent files an application with the governing authority31 |
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| 42 | 42 | | of the City of Stockbridge giving such information relative to receiving such exemption as32 |
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| 43 | 43 | | will enable the governing authority, or its designee, to make a determination regarding the33 |
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| 44 | 44 | | initial and continuing eligibility of such owner for such exemption. The governing authority34 |
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| 45 | 45 | | of the City of Stockbridge shall provide application forms for this purpose.35 |
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| 46 | 46 | | (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of36 |
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| 47 | 47 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year37 |
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| 48 | 48 | | so long as the owner occupies the residence as a homestead. After a person has filed the38 |
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| 49 | 49 | | proper application as provided in subsection (d) of this section, it shall not be necessary to39 |
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| 50 | 50 | | make application thereafter for any year and the exemption shall continue to be allowed to40 |
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| 51 | 51 | | such person. It shall be the duty of any person granted the homestead exemption under41 |
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| 52 | 52 | | S. B. 584 |
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| 53 | 53 | | - 2 - 24 LC 44 2804 |
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| 54 | 54 | | subsection (b) of this section to notify the governing authority of the City of Stockbridge in |
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| 55 | 55 | | 42 |
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| 56 | 56 | | the event that person for any reason becomes ineligible for that exemption.43 |
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| 57 | 57 | | (f) The exemption granted by subsection (b) of this section shall not apply to or affect state44 |
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| 58 | 58 | | ad valorem taxes, municipal or independent school district ad valorem taxes for educational45 |
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| 59 | 59 | | purposes, county ad valorem taxes for county purposes, or county school district ad valorem46 |
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| 60 | 60 | | taxes for educational purposes. The homestead exemption granted by subsection (b) of this47 |
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| 61 | 61 | | section shall be in addition to and not in lieu of any other homestead exemption applicable48 |
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| 62 | 62 | | to ad valorem taxes for municipal purposes.49 |
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| 63 | 63 | | (g) The exemption granted by subsection (b) of this section shall apply to all taxable years50 |
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| 64 | 64 | | beginning on or after January 1, 2025.51 |
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| 65 | 65 | | SECTION 2.52 |
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| 66 | 66 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State53 |
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| 67 | 67 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority54 |
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| 68 | 68 | | vote in both the Senate and the House of Representatives.55 |
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| 69 | 69 | | SECTION 3.56 |
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| 70 | 70 | | The municipal election superintendent of the City of Stockbridge shall call and conduct an57 |
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| 71 | 71 | | election as provided in this section for the purpose of submitting this Act to the electors of58 |
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| 72 | 72 | | the City of Stockbridge for approval or rejection. The municipal election superintendent59 |
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| 73 | 73 | | shall conduct such election on no later than the general election in 2024, and shall issue the60 |
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| 74 | 74 | | call and conduct that election as provided by general law. The municipal election61 |
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| 75 | 75 | | superintendent shall cause the date and purpose of the election to be published once a week62 |
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| 76 | 76 | | for two weeks immediately preceding the date thereof in the official organ of Henry County.63 |
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| 77 | 77 | | The ballot shall have written or printed thereon the words:64 |
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| 78 | 78 | | S. B. 584 |
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| 79 | 79 | | - 3 - 24 LC 44 2804 |
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| 80 | 80 | | "( ) YES |
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| 81 | 81 | | 65 |
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| 82 | 82 | | ( ) NO 66 |
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| 83 | 83 | | 67 |
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| 84 | 84 | | 68 |
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| 85 | 85 | | Shall the Act be approved which provides a new homestead exemption from |
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| 86 | 86 | | City of Stockbridge ad valorem taxes for municipal purposes in the amount |
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| 87 | 87 | | of $10,000.00 for all residents and $15,000.00 for residents age 62 years or |
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| 88 | 88 | | older and residents residing on a property equipped with a septic system?" |
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| 89 | 89 | | All persons desiring to vote for approval of the Act shall vote "Yes," and those persons |
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| 90 | 90 | | 69 |
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| 91 | 91 | | desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes70 |
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| 92 | 92 | | cast on such question are for approval of the Act, Section 1 of this Act shall become of full71 |
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| 93 | 93 | | force and effect on January 1, 2025. If the Act is not so approved or if the election is not72 |
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| 94 | 94 | | conducted as provided in this section, Section 1 of this Act shall not become effective and73 |
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| 95 | 95 | | this Act shall be automatically repealed on the first day of July immediately following that74 |
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| 96 | 96 | | election date. The expense of such election shall be borne by the City of Stockbridge. It75 |
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| 97 | 97 | | shall be the municipal election superintendent's duty to certify the result thereof to the76 |
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| 98 | 98 | | Secretary of State. The provisions of this section shall be mandatory upon the municipal77 |
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| 99 | 99 | | election superintendent and are not intended as directory. If the municipal election78 |
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| 100 | 100 | | superintendent fails or refuses to comply with this section, any elector of the City of79 |
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| 101 | 101 | | Stockbridge may apply for a writ of mandamus to compel the municipal election80 |
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| 102 | 102 | | superintendent to perform his or her duties under this section. If the court finds that the81 |
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| 103 | 103 | | municipal election superintendent has not complied with this section, the court shall fashion82 |
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| 104 | 104 | | appropriate relief requiring the municipal election superintendent to call and conduct such83 |
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| 105 | 105 | | election on the date required by this section or on the next date authorized for special84 |
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| 106 | 106 | | elections provided for in Code Section 21-2-540 of the O.C.G.A.85 |
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| 107 | 107 | | SECTION 4.86 |
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| 108 | 108 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon87 |
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| 109 | 109 | | its approval by the Governor or upon its becoming law without such approval.88 |
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| 110 | 110 | | S. B. 584 |
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| 111 | 111 | | - 4 - 24 LC 44 2804 |
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| 112 | 112 | | SECTION 5. |
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| 113 | 113 | | 89 |
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| 114 | 114 | | All laws and parts of laws in conflict with this Act are repealed.90 |
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| 115 | 115 | | S. B. 584 |
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| 116 | 116 | | - 5 - |
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