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 other purposes.

Mills, James W (21st) Smith, Clint (19th) Tolbert, Scott (25th)
Rogers, Carl (20th)
Status Summary HC: LLeg SC: SLGO LA: 04/06/98 Signed by Governor
Page Numbers - 1/ 2/ 3/ 4
House Action Senate
2/11/98 Read 1st Time 2/16/98
2/12/98 Read 2nd Time
2/13/98 Favorably Reported 2/18/98
2/13/98 Read 3rd Time
2/13/98 Passed/Adopted 2/18/98
3/24/98 Sent to Governor
4/6/98 Signed by Governor
805 Act/Veto Number
4/6/98 Effective Date

HB 1624                                            LC 18 8652 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  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 
 
 
 
                                 -1- 
 
 
 
  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 
 
 
                                 -2- 
 
 
 
  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 
 
 
                                 -3- 
 
 
 
  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 
  4-12              exemption?" 
 
  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 
  4-32  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -4- 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/28/98

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