Georgia 2025-2026 Regular Session

Georgia House Bill HB815 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 47 3658~~/AP~~
2		-	House Bill 815 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	25 LC 47 3658
	2	+	House Bill 815
3	3		By: Representatives LaHood of the 175
4	4		th
5	5		, Corbett of the 174
6	6		th
7	7		, Burchett of the 176
8	8		th
9	9		, and
10	10		Sharper of the 177
11	11		th
12	12
13	13		A BILL TO BE ENTITLED
14	14		AN ACT
15	15		To provide a homestead exemption from Lowndes County ad valorem taxes for county
16	16		1
17	17		purposes in the amount of $12,000.00 of the assessed value of the homestead for residents2
18	18		of that county; to provide for definitions; to specify the terms and conditions of the3
19	19		exemption and the procedures relating thereto; to provide for applicability; to provide for4
20	20		compliance with constitutional requirements; to provide for a referendum, effective dates,5
21	21		automatic repeal, mandatory execution of election, and judicial remedies regarding failure6
22	22		to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.7
23	23		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
24	24		SECTION 1.9
25	25		(a) As used in this Act, the term:10
26	26		(1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county11
27	27		purposes levied by, for, or on behalf of Lowndes County, except for any ad valorem taxes12
28	28		to pay interest on and to retire county bonded indebtedness.13
29	29		(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14
30	30		the O.C.G.A., as amended.15
31	31		H. B. 815
32		-	- 1 - 25 LC 47 3658~~/AP~~
	32	+	- 1 - 25 LC 47 3658
33	33		(b) Each resident of Lowndes County is granted an exemption on such person's homestead
34	34		16
35	35		from Lowndes County ad valorem taxes for county purposes in the amount of $12,000.00 of17
36	36		the assessed value of that homestead. The value of such property in excess of such exempted18
37	37		amount shall remain subject to taxation.19
38	38		(c)(1) Except as provided for in paragraph (2) of this subsection, a person shall not20
39	39		receive the homestead exemption granted by subsection (b) of this section unless such21
40	40		person or person's agent files an application with the tax commissioner of Lowndes22
41	41		County, giving such information relative to receiving such exemption as will enable the23
42	42		tax commissioner of Lowndes County to make a determination regarding the initial and24
43	43		continuing eligibility of such person for such exemption. The tax commissioner of25
44	44		Lowndes County shall provide application forms for this purpose.26
45	45		(2) Each resident of Lowndes County allowed the $6,000.00 homestead exemption on27
46	46		such resident's homestead from Lowndes County ad valorem taxes for county purposes28
47	47		granted by the amendment to the Constitution of the State of Georgia applicable to29
48	48		residents of Lowndes County adopted by Ga. Laws 1980, p. 2207, shall be automatically30
49	49		allowed the exemption granted by subsection (b) of this section without filing an31
50	50		application with the tax commissioner of Lowndes County as provided in paragraph (1)32
51	51		of this subsection.33
52	52		(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of34
53	53		the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year35
54	54		so long as the person granted the homestead exemption under subsection (b) of this section36
55	55		occupies the residence as a homestead. After such person has filed the proper application as37
56	56		provided in paragraph (1) of subsection (c) of this section or is automatically allowed such38
57	57		exemption as provided for in paragraph (2) of subsection (c) of this section, it shall not be39
58	58		necessary to make application thereafter for any year, and such exemption shall continue to40
59	59		be allowed to such person. It shall be the duty of any such person granted the homestead41
60	60		H. B. 815
61		-	- 2 - 25 LC 47 3658~~/AP~~
	61	+	- 2 - 25 LC 47 3658
62	62		exemption under subsection (b) of this section to notify the tax commissioner of Lowndes
63	63		42
64	64		County in the event that such person for any reason becomes ineligible for such exemption.43
65	65		(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect44
66	66		any state ad valorem taxes, county or independent school district ad valorem taxes for45
67	67		educational purposes, or municipal ad valorem taxes for municipal purposes.46
68	68		(2) The homestead exemption granted by subsection (b) of this section shall be in lieu47
69	69		of and not in addition to any other homestead exemption applicable to Lowndes County48
70	70		ad valorem taxes for county purposes.49
71	71		(f) The exemption granted by subsection (b) of this section shall apply to all taxable years50
72	72		beginning on or after January 1, 2027.51
73	73		SECTION 2.52
74	74		In accordance with the requirements of Article VII, Section II of the Constitution of the State53
75	75		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority54
76	76		vote in both the Senate and the House of Representatives.55
77	77		SECTION 3.56
78	78		The election superintendent of Lowndes County shall call and conduct an election as57
79	79		provided in this section for the purpose of submitting this Act to the electors of Lowndes58
80	80		County for approval or rejection. The election superintendent shall conduct that election on59
81	81		the date of the 2026 general primary and shall issue the call and conduct that election as60
82	82		provided by general law. The election superintendent shall cause the date and purpose of the61
83	83		election to be published once a week for two weeks immediately preceding the date thereof62
84	84		in the official organ of Lowndes County. The ballot shall have written or printed thereon the63
85	85		words:64
86	86		H. B. 815
87		-	- 3 - 25 LC 47 3658~~/AP~~
	87	+	- 3 - 25 LC 47 3658
88	88		"( ) YES
89	89		65
90	90		66
91	91		( ) NO67
92	92		68
93	93		Shall the Act be approved which provides a homestead exemption from
94	94		Lowndes County ad valorem taxes for county purposes in the amount of
95	95		$12,000.00 of the assessed value of the homestead for all residents of that
96	96		county?"
97	97		All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
98	98		69
99	99		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on70
100	100		such question are for approval of the Act, Section 1 of this Act shall become of full force and71
101	101		effect on January 1, 2027. If the Act is not so approved or if the election is not conducted72
102	102		as provided in this section, Section 1 of this Act shall not become effective, and this Act shall73
103	103		be automatically repealed on the 365th calendar day following the election date provided for74
104	104		in this section. The expense of such election shall be borne by Lowndes County. It shall be75
105	105		the election superintendent's duty to certify the result thereof to the Secretary of State. The76
106	106		provisions of this section shall be mandatory upon the election superintendent and are not77
107	107		intended as directory. If the election superintendent fails or refuses to comply with this78
108	108		section, any elector of Lowndes County may apply for a writ of mandamus to compel the79
109	109		election superintendent to perform his or her duties under this section. If the court finds that80
110	110		the election superintendent has not complied with this section, the court shall fashion81
111	111		appropriate relief requiring the election superintendent to call and conduct such election on82
112	112		the date required by this section or on the next date authorized for special elections provided83
113	113		for in Code Section 21-2-540 of the O.C.G.A.84
114	114		SECTION 4.85
115	115		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon86
116	116		its approval by the Governor or upon its becoming law without such approval.87
117	117		SECTION 5.88
118	118		All laws and parts of laws in conflict with this Act are repealed.89
119	119		H. B. 815
120	120		- 4 -