HB 1917 - Ware County; homestead exemption; certain residents

First Reader Summary

A BILL to provide a homestead exemption from Ware County ad valorem taxes for county purposes in the amount of $20,000.00 of the assessed value of the homestead for certain residents of that county who have annual incomes not exceeding $24,000.00 and who are 62 years of age or over; and for other purposes.

Dixon, Harry D (168th) Smith, Tommy (169th)
Status Summary HC: LLeg SC: SLGO LA: 04/20/98 Signed by Governor
Page Numbers - 1/ 2/ 3/ 4
House Action Senate
3/10/98 Read 1st Time 3/16/98
3/12/98 Read 2nd Time
3/13/98 Favorably Reported 3/19/98
3/13/98 Read 3rd Time
3/13/98 Passed/Adopted 3/19/98
4/3/98 Sent to Governor
4/20/98 Signed by Governor
939 Act/Veto Number
4/20/98 Effective Date

HB 1917                                            LC 19 3925 
                        A BILL TO BE ENTITLED 
                               AN ACT 
  1- 1  To provide a homestead exemption from Ware County ad valorem 
  1- 2  taxes for county purposes in the amount of $20,000.00 of the 
  1- 3  assessed value of the homestead for certain residents of 
  1- 4  that county who have annual incomes not exceeding $24,000.00 
  1- 5  and who are 62 years of age or over; to provide for 
  1- 6  definitions; to specify the terms and conditions of the 
  1- 7  exemption and the procedures relating thereto; to provide 
  1- 8  for applicability; to provide for a referendum, effective 
  1- 9  dates, and automatic repeal; to repeal conflicting laws; and 
  1-10  for other purposes. 
  1-12                           SECTION 1. 
  1-13  For purposes of this Act, the term: 
  1-14      (1) "Ad valorem taxes for county purposes" means all ad 
  1-15      valorem taxes for county purposes levied by, for, or on 
  1-16      behalf of Ware County, but not including taxes to pay 
  1-17      interest on and to retire bonded indebtedness. 
  1-18      (2) "Homestead" means homestead as defined and qualified 
  1-19      in Code Section 48-5-40 of the O.C.G.A. 
  1-20      (3) "Income" means adjusted gross income as defined in 
  1-21      the Internal Revenue Code of 1986, as amended, from all 
  1-22      sources. 
  1-23      (4) "Senior citizen" means a person who is 62 years of 
  1-24      age or over on or before January 1 of the year in which 
  1-25      application for the exemption under this Act is made. 
  1-26                           SECTION 2. 
  1-27  (a) Each resident of Ware County who is a senior citizen is 
  1-28  granted an exemption on that person's homestead from all 
  1-29  Ware County ad valorem taxes for county purposes in the 
  1-30  amount of $20,000.00 of the assessed value of that 
  1-31  homestead, if that person's income, together with the income 
  1-32  of the spouse of such person who resides within such 
  2- 1  homestead, does not exceed $24,000.00 for the immediately 
  2- 2  preceding taxable year.  The value of that property in 
  2- 3  excess of such exempted amount shall remain subject to 
  2- 4  taxation. 
  2- 5  (b) A person shall not receive the homestead exemption 
  2- 6  granted by subsection (a) of this section unless the person 
  2- 7  or person's agent files an affidavit with the tax 
  2- 8  commissioner of Ware County giving the person's age, and the 
  2- 9  amount of income which the person and the person's spouse 
  2-10  residing within such homestead received during the last 
  2-11  taxable year, and such additional information relative to 
  2-12  receiving such exemption as will enable the tax commissioner 
  2-13  to make a determination as to whether such owner is entitled 
  2-14  to such exemption.  The tax commissioner shall provide 
  2-15  affidavit forms for this purpose. 
  2-16                           SECTION 3. 
  2-17  The tax commissioner of Ware County or the designee thereof 
  2-18  shall provide application forms for the exemption granted by 
  2-19  this Act and shall require such information as may be 
  2-20  necessary to determine the initial and continuing 
  2-21  eligibility of the owner for the exemption. 
  2-22                           SECTION 4. 
  2-23  The exemption shall be claimed and returned as provided in 
  2-24  Code Section 48-5-50.1 of the O.C.G.A.  The exemption shall 
  2-25  be automatically renewed from year to year as long as the 
  2-26  owner occupies the residence as a homestead.  After a person 
  2-27  has filed the proper affidavit as provided in subsection (b) 
  2-28  of Section 2 of this Act, it shall not be necessary to make 
  2-29  application and file such affidavit thereafter for any year, 
  2-30  and the exemption shall continue to be allowed to such 
  2-31  person.  It shall be the duty of any person granted the 
  2-32  homestead exemption under this Act to notify the tax 
  2-33  commissioner of Ware County or the designee thereof in the 
  2-34  event that person for any reason becomes ineligible for that 
  2-35  exemption. Any person who, as of January 1, 1998, has 
  2-36  applied for and is eligible for the $4,000.00 homestead 
  2-37  exemption from county ad valorem taxes pursuant to Code 
  2-38  Section 48-5-47 of the O.C.G.A. shall be eligible for the 
  2-39  exemption granted by this Act without further application if 
  2-40  that person has applied for and been eligible for the 
  2-41  immediately preceding year for such exemption. 
  3- 1                           SECTION 5. 
  3- 2  The exemption granted by this Act shall not apply to or 
  3- 3  affect any state taxes, municipal taxes, independent school 
  3- 4  district taxes, or Ware County school district taxes for 
  3- 5  educational purposes.  The homestead exemption granted by 
  3- 6  this Act shall be in addition to and not in lieu of any 
  3- 7  other homestead exemption applicable to Ware County ad 
  3- 8  valorem taxes for county purposes. 
  3- 9                           SECTION 6. 
  3-10  The exemption granted by this Act shall apply to all taxable 
  3-11  years beginning on or after January 1, 1999. 
  3-12                           SECTION 7. 
  3-13  Unless prohibited by the federal Voting Rights Act of 1965, 
  3-14  as amended, the election superintendent of Ware County shall 
  3-15  call and conduct an election as provided in this section for 
  3-16  the purpose of submitting this Act to the electors of Ware 
  3-17  County for approval or rejection.  The election 
  3-18  superintendent shall conduct that election on the date of 
  3-19  the 1998 state-wide general election and shall issue the 
  3-20  call and conduct that election as provided by general law. 
  3-21  The superintendent shall cause the date and purpose of the 
  3-22  election to be published once a week for two weeks 
  3-23  immediately preceding the date thereof in the official organ 
  3-24  of Ware County.  The ballot shall have written or printed 
  3-25  thereon the words: 
  3-26    "(  ) YES Shall the Act be approved which provides a new 
  3-27              increased homestead exemption from Ware County 
  3-28     (  ) NO  ad valorem taxes for county purposes in the 
  3-29              amount of $20,000.00 of the assessed value of 
  3-30              the homestead for residents of that county who 
  3-31              are 62 years of age or over and who have 
  3-32              annual incomes not exceeding $24,000.00?" 
  3-33  All persons desiring to vote for approval of the Act shall 
  3-34  vote "Yes," and those persons desiring to vote for rejection 
  3-35  of the Act shall vote "No."  If more than one-half of the 
  3-36  votes cast on such question are for approval of the Act, 
  3-37  Sections 1 through 6 shall become of full force and effect 
  3-38  on January 1, 1999.  If the Act is not so approved or if the 
  3-39  election is not conducted as provided in this section, 
  3-40  Sections 1 through 6 of this Act shall not become effective 
  3-41  and this Act shall be automatically repealed on the first 
  3-42  day of January immediately following that election date. 
  4- 1  The expense of such election shall be borne by Ware County. 
  4- 2  It shall be the election superintendent's duty to certify 
  4- 3  the result thereof to the Secretary of State. 
  4- 4                           SECTION 8. 
  4- 5  Except as otherwise provided in Section 7 of this Act, this 
  4- 6  Act shall become effective upon its approval by the Governor 
  4- 7  or upon its becoming law without such approval. 
  4- 8                           SECTION 9. 
  4- 9  All laws and parts of laws in conflict with this Act are 
  4-10  repealed. 

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