HB 551 - Homestead exemption; cert waivers; applicable until properly filed

First Reader Summary

A BILL to amend Code Section 48-5-45 of the Official Code of Georgia Annotated, relating to applications for homestead exemptions, so as to provide for conditions under which such exemptions shall be wholly or partially waived for a taxable year; and for other purposes.

Culbreth, Ronnie (132nd) Buck, III, Thomas B (135th) Trense, Sharon (44th)
Sherrill, Tom (62nd)
Status Summary HC: W&M SC: LA: 03/28/97 H - Recommitted (Sub)
Page Numbers - 1/ 2
House Action Senate
2/11/97 Read 1st Time
2/13/97 Read 2nd Time
2/13/97 Favorably Reported
Sub Committee Amend/Sub
3/28/97 Recommitted

HB 551                                            LC 18 8116S 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-45 of the Official Code of 
  1- 2  Georgia Annotated, relating to applications for homestead 
  1- 3  exemptions, so as to provide for conditions under which such 
  1- 4  exemptions shall be wholly or partially waived for a taxable 
  1- 5  year; to provide an effective date; to provide for 
  1- 6  applicability; to repeal conflicting laws; and for other 
  1- 7  purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Code Section 48-5-45 of the Official Code of Georgia 
  1-11  Annotated, relating to applications for homestead 
  1-12  exemptions, is amended by striking subsection (a) and 
  1-13  inserting in its place a new subsection (a) to read as 
  1-14  follows: 
 
  1-15    "(a) An applicant seeking a homestead exemption as 
  1-16    provided in Code Section 48-5-44 shall file on or before 
  1-17    the closing date for the return of ad valorem taxes for 
  1-18    the county in which such applicant resides as provided in 
  1-19    Code Section 48-5-18 and, in the case of an exemption from 
  1-20    taxes levied by a consolidated city-county government, on 
  1-21    or before the closing date for the return of ad valorem 
  1-22    taxes for the county in which such applicant resides as 
  1-23    provided in Code Section 48-5-18 of the year in which 
  1-24    exemption from taxation is sought a written application 
  1-25    and schedule with the tax receiver or tax commissioner 
  1-26    charged with the duty of receiving returns of property for 
  1-27    taxation.  The failure to file properly the application 
  1-28    and schedule shall constitute a waiver of the homestead 
  1-29    exemption on the part of the applicant failing to make the 
  1-30    application for such exemption for that year until the 
  1-31    first day of the month following the month such 
  1-32    application and schedule are filed properly with the 
  1-33    county tax assessor; provided, however, that unless the 
  1-34    application and schedule are filed on or before June 1 of 
 
 
 
                                 -1- 
 
 
 
  2- 1    such year, the exemption shall be waived for that entire 
  2- 2    year." 
 
  2- 3                           SECTION 2. 
 
  2- 4  This Act shall become effective on January 1, 1998, and 
  2- 5  shall be applicable to all taxable years beginning on or 
  2- 6  after January 1, 1998. 
 
  2- 7                           SECTION 3. 
 
  2- 8  All laws and parts of laws in conflict with this Act are 
  2- 9  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2- 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/20/98

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