HB 935 - DeKalb County; homestead exemption; certain residents

Georgia House of Representatives - 1995/1996 Sessions

HB 935 - DeKalb County; homestead exemption; certain residents

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House Comm: LLeg / Senate Comm: SLGO / House Vote: Yeas 131 Nays 0 Senate Vote: Yeas Nays ---------------------------------------- House Action Senate ---------------------------------------- 3/6/95 Read 1st Time 3/9/95 3/7/95 Read 2nd Time 3/8/95 Favorably Reported 3/8/95 Read 3rd Time 3/8/95 Passed/Adopted ---------------------------------------- Code Sections amended:
HB 935 LC 18 6872 A BILL TO BE ENTITLED AN ACT 1- 1 To provide a homestead exemption for certain residents of 1- 2 DeKalb County from ad valorem taxes for county purposes in 1- 3 an amount as determined from the proceeds generated from the 1- 4 collection of certain local sales and use taxes; to provide 1- 5 for definitions; to specify the terms and conditions of the 1- 6 exemption and the procedures relating thereto; to provide 1- 7 for applicability; to provide for a referendum and effective 1- 8 dates; to provide for automatic repeal under certain 1- 9 circumstances; to repeal conflicting laws; and for other 1-10 purposes. 1-11 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. 1-12 (a) For purposes of this Act, the terms used in this Act 1-13 shall have the same meaning as such terms are defined in 1-14 Article 2A of Chapter 8 of Title 48, the "Homestead Option 1-15 Sales and Use Tax Act." 1-16 (b) Each resident of DeKalb County is granted an additional 1-17 exemption on that person's homestead from all DeKalb County 1-18 ad valorem taxes for county purposes in an amount authorized 1-19 by and calculated pursuant to Article 2A of Chapter 8 of 1-20 Title 48 of the O.C.G.A. for the immediately preceding 1-21 taxable year as determined by the tax commissioner of DeKalb 1-22 County. This homestead exemption shall commence on January 1-23 1 of the year immediately following the first complete 1-24 calendar year in which the sales and use tax was levied 1-25 under Article 2A. The value of the homestead in excess of 1-26 the amount exempted by this section shall remain subject to 1-27 taxation. 1-28 (c) The tax commissioner of DeKalb County or the designee 1-29 thereof shall provide application forms for the exemption N De granted by this Act and shall require such information as 1-31 may be necessary to determine the initial and continuing 1-32 eligibility of the owner for the exemption. -1- (Index) LC 18 6872 2- 1 (d) The exemption shall be claimed and returned as provided 2- 2 in Code Section 48-5-50.1 of the O.C.G.A. The exemption 2- 3 shall be automatically renewed from year to year as long as 2- 4 the owner occupies the residence as a homestead. It shall 2- 5 be the duty of any person granted the homestead exemption 2- 6 under this Act to notify the tax commissioner of DeKalb 2- 7 County or the designee thereof in the event that person for 2- 8 any reason becomes ineligible for that exemption. Any 2- 9 person who, as of January 1, 1996, has applied for and is 2-10 eligible for the $10,000.00 homestead exemption from DeKalb 2-11 County and DeKalb County School District ad valorem taxes 2-12 provided by a local constitutional amendment found at Ga. L. 2-13 1982, p. 2657, shall be eligible for the exemption granted 2-14 under this Act without further application if that person 2-15 has applied for and been eligible for the immediately 2-16 preceding year for such exemption. 2-17 (e) The exemption granted by this Act shall not apply to or 2-18 affect any state taxes, municipal taxes, or DeKalb County 2-19 School District taxes for educational purposes. The 2-20 homestead exemption granted by this Act shall be in addition 2-21 to any other homestead exemption applicable to DeKalb County 2-22 ad valorem taxes for county purposes. 2-23 (f) The exemption granted by this Act shall only become 2-24 effective if the electors of the special district the 2-25 boundary of which is conterminous with DeKalb County approve 2-26 the imposition of a local option sales and use tax pursuant 2-27 to Article 2A of Chapter 8 of Title 48 of the O.C.G.A. at a 2-28 special election conducted on the same date as the election 2-29 provided for under Section 2 of this Act. 2-30 (g) The exemption granted by this Act shall apply to all 2-31 taxable years beginning on or after January 1 of the year 2-32 specified by subsection (b) of this section. SECTION 2. 2-33 Unless prohibited by the federal Voting Rights Act of 1965, 2-34 as amended, the election superintendent of DeKalb County 2-35 shall call and conduct a special election as provided in 2-36 this section for the purpose of submitting this Act to the 2-37 electors of DeKalb County for approval or rejection. The 2-38 election superintendent shall conduct that special election 2-39 on a date authorized under Code Section 21-2-540 and shall 2-40 issue the call and conduct that election as provided by 2-41 general law. The superintendent shall cause the date and 2-42 purpose of the election to be published once a week for two -2- (Index) LC 18 6872 3- 1 weeks immediately preceding the date thereof in the official 3- 2 organ of DeKalb County. The ballot shall have written or 3- 3 printed thereon the words: 3- 4 "( ) YES Shall the Act be approved which provides for 3- 5 certain residents of DeKalb County an 3- 6 ( ) NO additional homestead exemption of up to 100 3- 7 percent from county ad valorem taxes for 3- 8 county purposes as determined from the 3- 9 proceeds generated from the collection of a 3-10 homestead option sales and use tax?" 3-11 All persons desiring to vote for approval of the Act shall 3-12 vote "Yes," and those persons desiring to vote for rejection 3-13 of the Act shall vote "No." If more than one-half of the 3-14 votes cast on such question are for approval of the Act, 3-15 then Section 1 of this Act shall become of full force and 3-16 effect immediately and shall be applicable to all taxable 3-17 years specified by subsection (b) of Section 1. If Section 3-18 1 of this Act is not so approved, if the election is not 3-19 conducted as provided in this section on or before the 3-20 Tuesday after the first Monday in November, 1995, or if the 3-21 condition specified in subsection (f) of Section 1 of this 3-22 Act is not met, Section 1 of this Act shall not become 3-23 effective and this Act shall be automatically repealed on 3-24 the first day of January immediately following that election 3-25 date. 3-26 The expense of such election shall be borne by DeKalb 3-27 County. It shall be the superintendent's duty to certify 3-28 the result thereof to the Secretary of State. SECTION 3. 3-29 Except as otherwise provided in Section 2 of this Act, this 3-30 Act shall become effective upon its approval by the Governor 3-31 or upon its becoming law without such approval; provided, 3-32 however, that unless HB 108 amending Chapter 8 of Title 48 3-33 of the O.C.G.A. so as to enact the "Homestead Option Sales 3-34 and Use Tax" is passed, becomes law, and becomes effective 3-35 on or before June 30, 1995, the election provided for in 3-36 Section 2 of this Act shall not be conducted and this Act 3-37 shall stand repealed in its entirety on July 1, 1995. SECTION 4. 3-38 All laws and parts of laws in conflict with this Act are 3-39 repealed. -3- (Index)

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