| HB 1020 - Buford, City of; homestead exemption |
First Reader Summary
A BILL to provide for a homestead exemption from certain City of
Buford ad valorem taxes for municipal purposes in the amount of
$20,000.00 of the assessed value of that homestead for residents
of the City of Buford; to provide for a homestead exemption from
certain City of Buford independent school district taxes for
educational purposes in the amount of $20,000.00 of the assessed
value of that homestead for residents of that school district;
and for other purposes.
| House |
Action |
Senate |
| 3/16/99 |
Read 1st Time |
|
| 3/17/99 |
Read 2nd Time |
|
HB 1020 LC 18 9704
A BILL TO BE ENTITLED
AN ACT
1- 1 To provide for a homestead exemption from certain City of
1- 2 Buford ad valorem taxes for municipal purposes in the amount
1- 3 of $20,000.00 of the assessed value of that homestead for
1- 4 residents of the City of Buford; to provide for a homestead
1- 5 exemption from certain City of Buford independent school
1- 6 district taxes for educational purposes in the amount of
1- 7 $20,000.00 of the assessed value of that homestead for
1- 8 residents of that school district; to provide for
1- 9 definitions; to specify the terms and conditions of the
1-10 exemptions and the procedures relating thereto; to provide
1-11 for a condition precedent to such exemptions with respect to
1-12 the method of distribution of the net proceeds of the sales
1-13 and use tax for educational purposes authorized under
1-14 Article VIII, Section VI, Paragraph IV of the Constitution;
1-15 to provide for applicability; to provide for a referendum,
1-16 effective dates, and automatic repeal; to repeal conflicting
1-17 laws; and for other purposes.
1-18 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1-19 SECTION 1.
1-20 (a) As used in this Act, the term:
1-21 (1) "Ad valorem taxes for municipal purposes" means all
1-22 municipal ad valorem taxes for municipal purposes,
1-23 levied by, for, or on behalf of the City of Buford,
1-24 except for taxes to pay interest on and to retire
1-25 municipal bonded indebtedness.
1-26 (2) "Ad valorem taxes for educational purposes" means
1-27 all ad valorem taxes for educational purposes levied by,
1-28 for, or on behalf of the City of Buford independent
1-29 school district, except for taxes to pay interest on and
1-30 retire school bonded indebtedness.
1-31 (3) "Homestead" means homestead as defined and qualified
1-32 in Code Section 48-5-40 of the O.C.G.A., with the
1-33 additional qualification that it shall include only the
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2- 1 primary residence and not more than five contiguous
2- 2 acres of land immediately surrounding such residence.
2- 3 (b)(1) Each resident of the City of Buford is granted an
2- 4 exemption on that person's homestead from all City of
2- 5 Buford ad valorem taxes for municipal purposes in the
2- 6 amount of $20,000.00 of the assessed value of that
2- 7 homestead. The value of that property in excess of such
2- 8 exempted amount shall remain subject to taxation.
2- 9 (2) Each resident of the City of Buford independent
2-10 school district is granted an exemption on that person's
2-11 homestead from all City of Buford independent school
2-12 district ad valorem taxes for educational purposes in
2-13 the amount of $20,000.00 of the assessed value of that
2-14 homestead. The value of that property in excess of such
2-15 exempted amount shall remain subject to taxation.
2-16 (c) A person shall not receive the homestead exemptions
2-17 granted by subsection (b) of this section unless the person
2-18 or person's agent files an application with the governing
2-19 authority of the City of Buford, or the designee thereof,
2-20 giving such information relative to receiving such
2-21 exemptions as will enable the governing authority of the
2-22 City of Buford, or the designee thereof to make a
2-23 determination as to whether such owner is entitled to such
2-24 exemptions.
2-25 (d) The governing authority of the City of Buford, or the
2-26 designee thereof, shall provide application forms for the
2-27 exemptions granted by subsection (b) of this section which
2-28 shall require such information as may be necessary to
2-29 determine the initial and continuing eligibility of the
2-30 owner for the exemptions.
2-31 (e) The exemptions shall be claimed and returned as provided
2-32 in Code Section 48-5-50.1 of the O.C.G.A. The exemptions
2-33 shall be automatically renewed from year to year as long as
2-34 the owner occupies the residence as a homestead. After a
2-35 person has filed the proper application as provided in
2-36 subsection (c) of this section, it shall not be necessary to
2-37 make application and file such affidavit thereafter for any
2-38 year and the exemptions shall continue to be allowed to such
2-39 person. It shall be the duty of any person granted the
2-40 homestead exemptions under subsection (b) of this section to
2-41 notify the governing authority of the City of Buford, or the
2-42 designee thereof, in the event that person for any reason
2-43 becomes ineligible for those exemptions.
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3- 1 (f) The exemptions granted by this Act shall not apply to or
3- 2 affect state ad valorem taxes, county ad valorem taxes for
3- 3 county purposes, or county school district ad valorem taxes
3- 4 for educational purposes. The homestead exemptions granted
3- 5 by subsection (b) of this section shall be in addition to
3- 6 and not in lieu of any other homestead exemptions applicable
3- 7 to municipal ad valorem taxes for municipal purposes or
3- 8 independent school district ad valorem taxes for educational
3- 9 purposes.
3-10 (g) The exemptions granted by subsection (b) of this section
3-11 shall apply to all taxable years beginning on or after
3-12 January 1, 2000.
3-13 (h) As a condition precedent to the granting of the
3-14 homestead exemptions authorized under this Act for any tax
3-15 year after the effective date of this Act, the governing
3-16 authority of the City of Buford and the board of education
3-17 of the City of Buford Independent School District shall
3-18 concur in the call of any referendum authorized under
3-19 Article VIII, Section VI, Paragraph IV of the Constitution
3-20 by the board of education of any county in which any portion
3-21 of the City of Buford is located and shall concur in the
3-22 distribution of the proceeds of such tax in accordance with
3-23 the student enrollment ratio formula specifically provided
3-24 for in Article VIII, Section VI, Paragraph IV(g) of the of
3-25 the Constitution.
3-26 SECTION 2.
3-27 Unless prohibited by the federal Voting Rights Act of 1965,
3-28 as amended, the municipal election superintendent of City of
3-29 Buford shall call and conduct an election as provided in
3-30 this section for the purpose of submitting this Act to the
3-31 electors of the City of Buford for approval or rejection.
3-32 The municipal election superintendent shall conduct that
3-33 election on the third Tuesday of September, 1999, and shall
3-34 issue the call and conduct that election as provided by
3-35 general law. The municipal superintendent shall cause the
3-36 date and purpose of the election to be published once a week
3-37 for two weeks immediately preceding the date thereof in the
3-38 official organ of Gwinnett County. The ballot shall have
3-39 written or printed thereon the words:
3-40 "( ) YES Shall the Act be approved which provides a
3-41 homestead exemption from City of Buford ad
3-42 ( ) NO valorem taxes for municipal purposes in the
3-43 amount of $20,000.00 of the assessed value of
-3-
4- 1 that homestead for residents of the City of
4- 2 Buford and a homestead exemption from City of
4- 3 Buford independent school district taxes for
4- 4 educational purposes in the amount of
4- 5 $20,000.00 of the assessed value of that
4- 6 homestead for residents of that independent
4- 7 school district?"
4- 8 All persons desiring to vote for approval of the Act shall
4- 9 vote "Yes," and those persons desiring to vote for rejection
4-10 of the Act shall vote "No." If more than one-half of the
4-11 votes cast on such question are for approval of the Act,
4-12 Section 1 of this Act shall become of full force and effect
4-13 on January 1, 2000. If the Act is not so approved or if the
4-14 election is not conducted as provided in this section,
4-15 Section 1 of this Act shall not become effective and this
4-16 Act shall be automatically repealed on the first day of
4-17 January immediately following that election date.
4-18 The expense of such election shall be borne by the City of
4-19 Buford. It shall be the municipal election superintendent's
4-20 duty to certify the result thereof to the Secretary of
4-21 State.
4-22 SECTION 3.
4-23 Except as otherwise provided in Section 2 of this Act, this
4-24 Act shall become effective upon its approval by the Governor
4-25 or upon its becoming law without such approval.
4-26 SECTION 4.
4-27 All laws and parts of laws in conflict with this Act are
4-28 repealed.
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Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 03/16/99
