| HB 1504 - Chatham County; homestead exemption |
First Reader Summary
A BILL to provide for a homestead exemption from certain Chatham
County ad valorem taxes for county purposes in an amount equal to
the amount by which the current year assessed value of that
homestead exceeds the base year assessed value of that homestead;
and for other purposes.
HB 1504 LC 18 0224
A BILL TO BE ENTITLED
AN ACT
1- 1 To provide for a homestead exemption from certain Chatham
1- 2 County ad valorem taxes for county purposes in an amount
1- 3 equal to the amount by which the current year assessed value
1- 4 of that homestead exceeds the base year assessed value of
1- 5 that homestead; to provide for definitions; to specify the
1- 6 terms and conditions of the exemption and the procedures
1- 7 relating thereto; to provide for applicability; to provide
1- 8 for the specific repeal of an Act approved April 12, 1999
1- 9 (Ga. L. 1999, p. 4211); to provide for a referendum,
1-10 effective dates, and automatic repeal; to repeal conflicting
1-11 laws; and for other purposes.
1-12 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1-13 SECTION 1.
1-14 (a) As used in this Act, the term:
1-15 (1) "Ad valorem taxes for county purposes" means all ad
1-16 valorem taxes for county purposes levied by, for, or on
1-17 behalf of Chatham County, including, but not limited to,
1-18 any ad valorem taxes for special district purposes, but
1-19 not including taxes to pay interest on and to retire
1-20 county bonded indebtedness.
1-21 (2) "Base year" means:
1-22 (A) The 1999 taxable year with respect to an exemption
1-23 under this Act which is first granted to a person on
1-24 that person's homestead in the 2001 taxable year; or
1-25 (B) In all other cases, the taxable year immediately
1-26 preceding the taxable year in which the exemption
1-27 under this Act is first granted to the most recent
1-28 owner of such homestead.
1-29 (3) "Homestead" means homestead as defined and qualified
1-30 in Code Section 48-5-40 of the O.C.G.A., with the
1-31 additional qualification that it shall include only the
1-32 primary residence and not more than five contiguous
1-33 acres of land immediately surrounding such residence.
-1-
2- 1 (b) Each resident of Chatham County is granted an exemption
2- 2 on that person's homestead from all Chatham County ad
2- 3 valorem taxes for county purposes in an amount equal to the
2- 4 amount by which the current year assessed value of that
2- 5 homestead exceeds the base year assessed value of that
2- 6 homestead. This exemption shall not apply to taxes assessed
2- 7 on improvements to the homestead or additional land that is
2- 8 added to the homestead after January 1 of the base year. If
2- 9 any real property is removed from the homestead, the
2-10 assessment in the base year shall be adjusted to reflect
2-11 such removal and the exemption shall be recalculated
2-12 accordingly. The value of that property in excess of such
2-13 exempted amount shall remain subject to taxation.
2-14 (c) A person shall not receive the homestead exemption
2-15 granted by subsection (b) of this section unless the person
2-16 or person's agent files an application with the tax
2-17 commissioner of Chatham County giving such information
2-18 relative to receiving such exemption as will enable the tax
2-19 commissioner to make a determination as to whether such
2-20 owner is entitled to such exemption.
2-21 (d) The tax commissioner of Chatham County shall provide
2-22 application forms for the exemption granted by subsection
2-23 (b) of this section which shall require such information as
2-24 may be necessary to determine the initial and continuing
2-25 eligibility of the owner for the exemption.
2-26 (e) The exemption shall be claimed and returned as provided
2-27 in Code Section 48-5-50.1 of the O.C.G.A. The exemption
2-28 shall be automatically renewed from year to year as long as
2-29 the owner occupies the residence as a homestead. After a
2-30 person has filed the proper application as provided in
2-31 subsection (c) of this section, it shall not be necessary to
2-32 make application thereafter for any year and the exemption
2-33 shall continue to be allowed to such person. It shall be
2-34 the duty of any person granted the homestead exemption under
2-35 subsection (b) of this section to notify the tax
2-36 commissioner of the county or the designee thereof in the
2-37 event that person for any reason becomes ineligible for that
2-38 exemption.
2-39 (f) The exemption granted by this Act shall not apply to or
2-40 affect state ad valorem taxes, county school district ad
2-41 valorem taxes for educational purposes, or municipal ad
2-42 valorem taxes for municipal purposes. The homestead
2-43 exemption granted by subsection (b) of this section shall be
2-44 in addition to and not in lieu of any other homestead
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3- 1 exemption applicable to county ad valorem taxes for county
3- 2 purposes.
3- 3 (g) The exemption granted by subsection (b) of this section
3- 4 shall apply to all taxable years beginning on or after
3- 5 January 1, 2001.
3- 6 SECTION 2.
3- 7 Unless prohibited by the federal Voting Rights Act of 1965,
3- 8 as amended, the election superintendent of Chatham County
3- 9 shall call and conduct an election as provided in this
3-10 section for the purpose of submitting this Act to the
3-11 electors of Chatham County for approval or rejection. The
3-12 election superintendent shall conduct that election on the
3-13 date of the November, 2000, state-wide general election, and
3-14 shall issue the call and conduct that election as provided
3-15 by general law. The superintendent shall cause the date and
3-16 purpose of the election to be published once a week for two
3-17 weeks immediately preceding the date thereof in the official
3-18 organ of Chatham County. The ballot shall have written or
3-19 printed thereon the words:
3-20 "( ) YES Shall the Act be approved which provides a
3-21 homestead exemption from certain Chatham
3-22 ( ) NO County ad valorem taxes for county purposes in
3-23 an amount equal to the amount by which the
3-24 current year assessed value of that homestead
3-25 exceeds the base year assessed value of that
3-26 homestead?"
3-27 All persons desiring to vote for approval of the Act shall
3-28 vote "Yes," and those persons desiring to vote for rejection
3-29 of the Act shall vote "No." If more than one-half of the
3-30 votes cast on such question are for approval of the Act,
3-31 Section 1 of this Act shall become of full force and effect
3-32 on January 1, 2001. If the Act is not so approved or if the
3-33 election is not conducted as provided in this section,
3-34 Section 1 of this Act shall not become effective and this
3-35 Act shall be automatically repealed on the first day of
3-36 January immediately following that election date.
3-37 The expense of such election shall be borne by Chatham
3-38 County. It shall be the election superintendent's duty to
3-39 certify the result thereof to the Secretary of State.
3-40 SECTION 3.
3-41 An Act to provide for a homestead exemption from certain
3-42 Chatham County ad valorem taxes for county purposes in an
-3-
4- 1 amount equal to the amount of the assessed value of that
4- 2 homestead for the taxable year immediately preceding the
4- 3 taxable year in which that exemption is first granted to a
4- 4 resident, approved April 12, 1999 (Ga. L. 1999, p. 4211), is
4- 5 repealed in its entirety.
4- 6 SECTION 4.
4- 7 Except as otherwise provided in Section 2 of this Act, this
4- 8 Act shall become effective upon its approval by the Governor
4- 9 or upon its becoming law without such approval.
4-10 SECTION 5.
4-11 All laws and parts of laws in conflict with this Act are
4-12 repealed.
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Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 02/15/00
