|HB 1624 - Hall County; homestead exemption; certain citizens|
First Reader Summary
A BILL to provide a homestead exemption from Hall County School
District ad valorem taxes for educational purposes in the amount
of $20,000.00 of the assessed value of the homestead for certain
residents of that school district who have annual incomes not
exceeding $12,000.00 and who are 62 years of age or over; and for
Page Numbers -
||Read 1st Time
||Read 2nd Time
||Read 3rd Time
||Sent to Governor
||Signed by Governor
HB 1624 LC 18 8652
A BILL TO BE ENTITLED
1- 1 To provide a homestead exemption from Hall County School
1- 2 District ad valorem taxes for educational purposes in the
1- 3 amount of $20,000.00 of the assessed value of the homestead
1- 4 for certain residents of that school district who have
1- 5 annual incomes not exceeding $12,000.00 and who are 62 years
1- 6 of age or over; to provide for definitions; to specify the
1- 7 terms and conditions of the exemption and the procedures
1- 8 relating thereto; to provide for the specific repeal of an
1- 9 Act approved March 16, 1986 (Ga. L. 1986, p. 3811), relating
1-10 to a homestead exemption for such school district; to
1-11 provide for applicability; to provide for a referendum,
1-12 effective dates, and automatic repeal; to repeal conflicting
1-13 laws; and for other purposes.
1-14 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1-15 SECTION 1.
1-16 For purposes of this Act, the term:
1-17 (1) "Ad valorem taxes for educational purposes" means
1-18 all ad valorem taxes for educational purposes levied by,
1-19 for, or on behalf of the Hall County School District,
1-20 including, but not limited to, taxes to pay interest on
1-21 and to retire school bond indebtedness.
1-22 (2) "Homestead" means homestead as defined and qualified
1-23 in Code Section 48-5-40 of the O.C.G.A.
1-24 (3) "Income" means gross income, as defined by Georgia
1-25 law, from all sources. For the purposes of this Act,
1-26 gross income shall not include income received as
1-27 retirement, survivor, or disability benefits under the
1-28 federal Social Security Act or under any other public or
1-29 private retirement, disability, or pension system,
1-30 except such income which is in excess of the maximum
1-31 amount authorized to be paid to an individual and such
1-32 individual's spouse under the federal Social Security
1-33 Act, and income from such sources in excess of such
2- 1 maximum amount shall be included as gross income for the
2- 2 purposes of this Act.
2- 3 (4) "Senior citizen" means a person who is 62 years of
2- 4 age or over on or before January 1 of the year in which
2- 5 application for the exemption under this Act is made.
2- 6 SECTION 2.
2- 7 (a) Each resident of the Hall County School District who is
2- 8 a senior citizen is granted an exemption on that person's
2- 9 homestead from all Hall County School District ad valorem
2-10 taxes for educational purposes in the amount of $20,000.00
2-11 of the assessed value of that homestead, if that person's
2-12 income, together with the income of the spouse of such
2-13 person who resides within such homestead, does not exceed
2-14 $12,000.00 for the immediately preceding taxable year. The
2-15 value of that property in excess of such exempted amount
2-16 shall remain subject to taxation.
2-17 (b) A person shall not receive the homestead exemption
2-18 granted by subsection (a) of this section unless the person
2-19 or person's agent files an affidavit with the tax
2-20 commissioner of Hall County giving the person's age, and the
2-21 amount of income which the person and the person's spouse
2-22 residing within such homestead received during the last
2-23 taxable year, and such additional information relative to
2-24 receiving such exemption as will enable the tax commissioner
2-25 to make a determination as to whether such owner is entitled
2-26 to such exemption. The tax commissioner shall provide
2-27 affidavit forms for this purpose.
2-28 SECTION 3.
2-29 The tax commissioner of Hall County or the designee thereof
2-30 shall provide application forms for the exemption granted by
2-31 this Act and shall require such information as may be
2-32 necessary to determine the initial and continuing
2-33 eligibility of the owner for the exemption.
2-34 SECTION 4.
2-35 The exemption shall be claimed and returned as provided in
2-36 Code Section 48-5-50.1 of the O.C.G.A. The exemption shall
2-37 be automatically renewed from year to year as long as the
2-38 owner occupies the residence as a homestead. After a person
2-39 has filed the proper affidavit as provided in subsection (b)
2-40 of Section 2 of this Act, it shall not be necessary to make
2-41 application and file such affidavit thereafter for any year,
2-42 and the exemption shall continue to be allowed to such
3- 1 person. It shall be the duty of any person granted the
3- 2 homestead exemption under this Act to notify the tax
3- 3 commissioner of Hall County or the designee thereof in the
3- 4 event that person for any reason becomes ineligible for that
3- 5 exemption. Any person who, as of January 1, 1999, has
3- 6 applied for and is eligible for the homestead exemption from
3- 7 Hall County School District ad valorem taxes for educational
3- 8 purposes pursuant to an Act approved March 18, 1986 (Ga. L.
3- 9 1986, p. 3811), shall be eligible for the exemption granted
3-10 by this Act without further application if that person has
3-11 applied for and been eligible for the immediately preceding
3-12 year for such exemption.
3-13 SECTION 5.
3-14 The exemption granted by this Act shall not apply to or
3-15 affect any state taxes, municipal taxes, independent school
3-16 district taxes, or Hall County taxes for county purposes.
3-17 The homestead exemption granted by this Act shall be in lieu
3-18 of and not in addition to any other homestead exemption
3-19 applicable to Hall County School District ad valorem taxes
3-20 for educational purposes.
3-21 SECTION 6.
3-22 The exemption granted by this Act shall apply to all taxable
3-23 years beginning on or after January 1, 1999.
3-24 SECTION 7.
3-25 If this Act is approved in the referendum provided for in
3-26 Section 8 of this Act, an Act approved March 18, 1986 (Ga.
3-27 L. 1986, p. 3811), providing a homestead exemption from Hall
3-28 County School District ad valorem taxes for educational
3-29 purposes is repealed effective at the last moment of
3-30 December 31, 1998.
3-31 SECTION 8.
3-32 Unless prohibited by the federal Voting Rights Act of 1965,
3-33 as amended, the election superintendent of Hall County shall
3-34 call and conduct an election as provided in this section for
3-35 the purpose of submitting this Act to the electors of the
3-36 Hall County School District for approval or rejection. The
3-37 election superintendent shall conduct that election on the
3-38 date of the 1998 state-wide general election and shall issue
3-39 the call and conduct that election as provided by general
3-40 law. The superintendent shall cause the date and purpose of
3-41 the election to be published once a week for two weeks
3-42 immediately preceding the date thereof in the official organ
4- 1 of Hall County. The ballot shall have written or printed
4- 2 thereon the words:
4- 3 "( ) YES Shall the Act be approved which provides a new
4- 4 increased homestead exemption from Hall County
4- 5 ( ) NO School District ad valorem taxes for
4- 6 educational purposes in the amount of
4- 7 $20,000.00 of the assessed value of the
4- 8 homestead for residents of that school
4- 9 district who are 62 years of age or over and
4-10 who have annual incomes not exceeding
4-11 $12,000.00 and which repeals the current
4-13 All persons desiring to vote for approval of the Act shall
4-14 vote "Yes," and those persons desiring to vote for rejection
4-15 of the Act shall vote "No." If more than one-half of the
4-16 votes cast on such question are for approval of the Act,
4-17 Sections 1 through 7 shall become of full force and effect
4-18 on January 1, 1999. If the Act is not so approved or if the
4-19 election is not conducted as provided in this section,
4-20 Sections 1 through 7 of this Act shall not become effective
4-21 and this Act shall be automatically repealed on the first
4-22 day of January immediately following that election date.
4-23 The expense of such election shall be borne by Hall County.
4-24 It shall be the election superintendent's duty to certify
4-25 the result thereof to the Secretary of State.
4-26 SECTION 9.
4-27 Except as otherwise provided in Section 8 of this Act, this
4-28 Act shall become effective upon its approval by the Governor
4-29 or upon its becoming law without such approval.
4-30 SECTION 10.
4-31 All laws and parts of laws in conflict with this Act are
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/28/98