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HB 1659 - Thomasville, City of; 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 City of Thomasville ad valorem taxes for municipal 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 1659                                            LC 18 0296 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide for a homestead exemption from certain City of 
  1- 2  Thomasville ad valorem taxes for municipal purposes in an 
  1- 3  amount equal to the amount by which the current year 
  1- 4  assessed value of a homestead exceeds the base year assessed 
  1- 5  value of such homestead; to provide for definitions; to 
  1- 6  specify the terms and conditions of the exemption and the 
  1- 7  procedures relating thereto; to provide for applicability; 
  1- 8  to provide for a referendum, effective dates, and automatic 
  1- 9  repeal; to repeal conflicting laws; and for other purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  (a) As used in this Act, the term: 
 
  1-13      (1) "Ad valorem taxes for municipal purposes" means all 
  1-14      municipal ad valorem taxes for municipal purposes levied 
  1-15      by, for, or on behalf of the City of Thomasville, 
  1-16      including, but not limited to, taxes to pay interest on 
  1-17      and to retire municipal bonded indebtedness. 
 
  1-18      (2) "Base year" means the taxable year immediately 
  1-19      preceding the taxable year in which the exemption under 
  1-20      this Act is first granted to the most recent owner of 
  1-21      such homestead. 
 
  1-22      (3) "Homestead" means homestead as defined and qualified 
  1-23      in Code Section 48-5-40 of the O.C.G.A., with the 
  1-24      additional qualification that it shall include only the 
  1-25      primary residence and not more than five contiguous 
  1-26      acres of land immediately surrounding such residence. 
 
  1-27  (b) Each resident of the City of Thomasville is granted an 
  1-28  exemption on that person's homestead from all City of 
  1-29  Thomasville ad valorem taxes for municipal purposes in an 
  1-30  amount equal to the amount by which the current year 
  1-31  assessed value of that homestead exceeds the base year 
  1-32  assessed value of that homestead.  This exemption shall not 
  1-33  apply to taxes assessed on improvements to the homestead or 
 
 
 
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  2- 1  additional land that is added to the homestead after January 
  2- 2  1 of the base year.  If any real property is removed from 
  2- 3  the homestead, the base year assessed value shall be 
  2- 4  recalculated accordingly.  The value of that property in 
  2- 5  excess of such exempted amount shall remain subject to 
  2- 6  taxation. 
 
  2- 7  (c) A person shall not receive the homestead exemption 
  2- 8  granted by subsection (b) of this section unless the person 
  2- 9  or person's agent files an application with the governing 
  2-10  authority of the City of Thomasville, or the designee 
  2-11  thereof, giving such information relative to receiving such 
  2-12  exemption as will enable the governing authority of the City 
  2-13  of Thomasville, or the designee thereof, to make a 
  2-14  determination as to whether such owner is entitled to such 
  2-15  exemption. 
 
  2-16  (d) The governing authority of the City of Thomasville, or 
  2-17  the designee thereof, shall provide application forms for 
  2-18  the exemption granted by subsection (b) of this section 
  2-19  which shall require such information as may be necessary to 
  2-20  determine the initial and continuing eligibility of the 
  2-21  owner for the exemption. 
 
  2-22  (e) The exemption shall be claimed and returned as provided 
  2-23  in Code Section 48-5-50.1 of the O.C.G.A.  The exemption 
  2-24  shall be automatically renewed from year to year as long as 
  2-25  the owner occupies the residence as a homestead.  After a 
  2-26  person has filed the proper application as provided in 
  2-27  subsection (c) of this section, it shall not be necessary to 
  2-28  make application  thereafter for any year and the exemption 
  2-29  shall continue to be allowed to such person.  It shall be 
  2-30  the duty of any person granted the homestead exemption under 
  2-31  subsection (b) of this section to notify the governing 
  2-32  authority of the City of Thomasville, or the designee 
  2-33  thereof, in the event that person for any reason becomes 
  2-34  ineligible for that exemption. 
 
  2-35  (f) The exemption granted by this Act shall not apply to or 
  2-36  affect state ad valorem taxes, county ad valorem taxes for 
  2-37  county purposes, or county or independent school district ad 
  2-38  valorem taxes for educational purposes.  The homestead 
  2-39  exemption granted by subsection (b) of this section shall be 
  2-40  in addition to and not in lieu of any other homestead 
  2-41  exemption applicable to municipal ad valorem taxes. 
 
 
 
 
 
                                 -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 municipal election superintendent of City of 
  3- 7  Thomasville shall call and conduct an election as provided 
  3- 8  in this section for the purpose of submitting this Act to 
  3- 9  the electors of the City of Thomasville for approval or 
  3-10  rejection.  The municipal election superintendent shall 
  3-11  conduct that election on the date of the November, 2000, 
  3-12  state-wide general election, and shall issue the call and 
  3-13  conduct that election as provided by general law.  The 
  3-14  municipal superintendent shall cause the date and purpose of 
  3-15  the election to be published once a week for two weeks 
  3-16  immediately preceding the date thereof in the official organ 
  3-17  of Thomas County.  The ballot shall have written or printed 
  3-18  thereon the words: 
 
  3-19    "(  ) YES Shall the Act be approved which provides a 
  3-20              homestead exemption from certain City of 
  3-21     (  ) NO  Thomasville ad valorem taxes for municipal 
  3-22              purposes in an amount equal to the amount by 
  3-23              which the current year assessed value of a 
  3-24              homestead exceeds the base year assessed value 
  3-25              of such homestead?" 
 
  3-26  All persons desiring to vote for approval of the Act shall 
  3-27  vote "Yes," and those persons desiring to vote for rejection 
  3-28  of the Act shall vote "No."  If more than one-half of the 
  3-29  votes cast on such question are for approval of the Act, 
  3-30  Section 1 of this Act shall become of full force and effect 
  3-31  on January 1, 2001.  If the Act is not so approved or if the 
  3-32  election is not conducted as provided in this section, 
  3-33  Section 1 of this Act shall not become effective and this 
  3-34  Act shall be automatically repealed on the first day of 
  3-35  January immediately following that election date. 
 
  3-36  The expense of such election shall be borne by the City of 
  3-37  Thomasville.  It shall be the municipal election 
  3-38  superintendent's duty to certify the result thereof to the 
  3-39  Secretary of State. 
 
 
 
 
 
 
 
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  4- 1                           SECTION 3. 
 
  4- 2  Except as otherwise provided in Section 2 of this Act, this 
  4- 3  Act shall become effective upon its approval by the Governor 
  4- 4  or upon its becoming law without such approval. 
 
  4- 5                           SECTION 4. 
 
  4- 6  All laws and parts of laws in conflict with this Act are 
  4- 7  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -4-