|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.
Page Numbers -
||Read 1st Time
||Read 2nd Time
||Read 3rd Time
||Sent to Governor
||Signed by Governor
HB 1917 LC 19 3925
A BILL TO BE ENTITLED
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.
1-11 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
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
1-23 (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
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/28/98