Legislation	Clerk's Office	Members	Committees	Meetings	Home	Senate

HB 1656 - Thomas County; homestead exemption

Bulloch, Jr., John D (180th)	Sholar, Wallace (179th)

Status Summary	HC:	LLeg	SC:		FR:	03/06/00	LA:	03/16/00	H - Favorably Reported

First Reader Summary

A BILL to provide for a homestead exemption from certain Thomas County School District ad valorem taxes for educational purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value of such homestead; and for other purposes.

HB 1656                                            LC 18 0295 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide for a homestead exemption from certain Thomas 
  1- 2  County School District ad valorem taxes for educational 
  1- 3  purposes in an amount equal to the amount by which the 
  1- 4  current year assessed value of a homestead exceeds the base 
  1- 5  year assessed value of such homestead; 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  (a) As used in this Act, the term: 
 
  1-14      (1) "Ad valorem taxes for educational purposes" means 
  1-15      all ad valorem taxes for educational purposes levied by, 
  1-16      for, or on behalf of the Thomas County School District, 
  1-17      including but not limited to taxes to pay interest on 
  1-18      and to retire school bond indebtedness. 
 
  1-19      (2) "Base year" means the taxable year immediately 
  1-20      preceding the taxable year in which the exemption under 
  1-21      this Act is first granted to the most recent owner of 
  1-22      such homestead. 
 
  1-23      (3) "Homestead" means homestead as defined and qualified 
  1-24      in Code Section 48-5-40 of the O.C.G.A., with the 
  1-25      additional qualification that it shall include only the 
  1-26      primary residence and not more than five contiguous 
  1-27      acres of land immediately surrounding such residence. 
 
  1-28  (b) Each resident of the Thomas County School District is 
  1-29  granted an exemption on that person's homestead from all 
  1-30  Thomas County School District taxes for educational purposes 
  1-31  in an amount equal to the amount by which the current year 
  1-32  assessed value of that homestead exceeds the base year 
  1-33  assessed value of that homestead.  This exemption shall not 
 
 
 
                                 -1- 
 
 
 
  2- 1  apply to taxes assessed on improvements to the homestead or 
  2- 2  additional land that is added to the homestead after January 
  2- 3  1 of the base year.  If any real property is removed from 
  2- 4  the homestead, the base year assessed value shall be 
  2- 5  adjusted to reflect such removal and the exemption shall be 
  2- 6  recalculated accordingly.  The value of that property in 
  2- 7  excess of such exempted amount shall remain subject to 
  2- 8  taxation. 
 
  2- 9  (c) A person shall not receive the homestead exemption 
  2-10  granted by subsection (b) of this section unless the person 
  2-11  or person's agent files an application with the tax 
  2-12  commissioner of Thomas County giving such information 
  2-13  relative to receiving such exemption as will enable the tax 
  2-14  commissioner to make a determination as to whether such 
  2-15  owner is entitled to such exemption. 
 
  2-16  (d) The tax commissioner of Thomas County shall provide 
  2-17  application forms for the exemption granted by subsection 
  2-18  (b) of this section which shall require such information as 
  2-19  may be necessary to determine the initial and continuing 
  2-20  eligibility of the owner for the exemption. 
 
  2-21  (e) The exemption shall be claimed and returned as provided 
  2-22  in Code Section 48-5-50.1 of the O.C.G.A.  The exemption 
  2-23  shall be automatically renewed from year to year as long as 
  2-24  the owner occupies the residence as a homestead.  After a 
  2-25  person has filed the proper application as provided in 
  2-26  subsection (c) of this section, it shall not be necessary to 
  2-27  make application thereafter for any year and the exemption 
  2-28  shall continue to be allowed to such person.  It shall be 
  2-29  the duty of any person granted the homestead exemption under 
  2-30  subsection (b) of this section to notify the tax 
  2-31  commissioner of the county or the designee thereof in the 
  2-32  event that person for any reason becomes ineligible for that 
  2-33  exemption. 
 
  2-34  (f) The exemption granted by this Act shall not apply to or 
  2-35  affect state ad valorem taxes, county ad valorem taxes for 
  2-36  county purposes, municipal ad valorem taxes for municipal 
  2-37  purposes, or independent school district taxes for 
  2-38  educational purposes.  The homestead exemption granted by 
  2-39  subsection (b) of this section shall be in addition to and 
  2-40  not in lieu of any other homestead exemption applicable to 
  2-41  county school district ad valorem taxes for educational 
  2-42  purposes. 
 
 
 
 
                                 -2- 
 
 
 
  3- 1  (g) The exemption granted by subsection (b) of this section 
  3- 2  shall apply to all taxable years beginning on or after 
  3- 3  January 1, 2001. 
 
  3- 4                           SECTION 2. 
 
  3- 5  Unless prohibited by the federal Voting Rights Act of 1965, 
  3- 6  as amended, the election superintendent of Thomas County 
  3- 7  shall call and conduct an election as provided in this 
  3- 8  section for the purpose of submitting this Act to the 
  3- 9  electors of the Thomas County School District for approval 
  3-10  or rejection.  The election superintendent shall conduct 
  3-11  that election on the date of the November, 2000, state-wide 
  3-12  general election, and shall issue the call and conduct that 
  3-13  election as provided by general law.  The superintendent 
  3-14  shall cause the date and purpose of the election to be 
  3-15  published once a week for two weeks immediately preceding 
  3-16  the date thereof in the official organ of Thomas County. 
  3-17  The ballot shall have written or printed thereon the words: 
 
  3-18    "(  ) YES Shall the Act be approved which provides a 
  3-19              homestead exemption from certain Thomas County 
  3-20     (  ) NO  School District taxes for educational purposes 
  3-21              in an amount equal to the amount by which the 
  3-22              current year assessed value of a homestead 
  3-23              exceeds the base year assessed value of such 
  3-24              homestead?" 
 
  3-25  All persons desiring to vote for approval of the Act shall 
  3-26  vote "Yes," and those persons desiring to vote for rejection 
  3-27  of the Act shall vote "No."  If more than one-half of the 
  3-28  votes cast on such question are for approval of the Act, 
  3-29  Section 1 of this Act shall become of full force and effect 
  3-30  on January 1, 2001.  If the Act is not so approved or if the 
  3-31  election is not conducted as provided in this section, 
  3-32  Section 1 of this Act shall not become effective and this 
  3-33  Act shall be automatically repealed on the first day of 
  3-34  January immediately following that election date. 
 
  3-35  The expense of such election shall be borne by Thomas 
  3-36  County.  It shall be the election superintendent's duty to 
  3-37  certify the result thereof to the Secretary of State. 
 
  3-38                           SECTION 3. 
 
  3-39  Except as otherwise provided in Section 2 of this Act, this 
  3-40  Act shall become effective upon its approval by the Governor 
  3-41  or upon its becoming law without such approval. 
 
 
 
 
                                 -3- 
 
 
 
  4- 1                           SECTION 4. 
 
  4- 2  All laws and parts of laws in conflict with this Act are 
  4- 3  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -4-