hb1036.html

06 LC 18 4764/AP

House Bill 1036 (AS PASSED HOUSE AND SENATE)

By: Representatives Willard of the 49th, Wilkinson of the 52nd, Lindsey of the 54th, and Geisinger of the 48th

A BILL TO BE ENTITLED
AN ACT

To provide for a homestead exemption from City of Sandy Springs 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 for senior citizens whose household income does not exceed $39,000.00; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for a referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

(a) As used in this section, the term:

(1) "Ad valorem taxes for municipal purposes" means all municipal ad valorem taxes for municipal purposes levied by, for, or on behalf of the City of Sandy Springs, except for ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.

(2) "Base year" means the taxable year immediately preceding the taxable year in which the exemption under this Act is first granted to the most recent owner of such homestead.

(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., as amended, with the additional qualification that it shall include only the primary residence and not more than five contiguous acres of land immediately surrounding such residence.

(4) "Income" means federal adjusted gross income for federal income tax purposes.

(5) "Senior citizen" means a person who is 65 years of age or over on or before January 1 of the year in which application for the exemption under this section is made.

(b) Each resident of the City of Sandy Springs who is a senior citizen is granted an exemption on that persońs homestead from City of Sandy Springs ad valorem taxes for municipal 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 if that persońs income, together with the income of the spouse of such person who resides within such homestead, does not exceed $39,000.00 for the immediately preceding taxable year. This exemption shall not apply to taxes assessed on improvements to the homestead or additional land that is added to the homestead after January 1 of the base year. If any real property is added to or removed from the homestead, the base year assessed value shall be adjusted to reflect such addition or removal and shall be recalculated accordingly. The value of that property in excess of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or persońs agent files an affidavit and application with the governing authority of the City of Sandy Springs, or the designee thereof, giving:

(1) The persońs age and the amount of income which the person and the persońs spouse residing within such homestead received during the last taxable year; and

(2) Such information relative to receiving such exemption as will enable the governing authority of the City of Sandy Springs, or the designee thereof, to make a determination as to whether such owner is entitled to such exemption.

(d) The governing authority of the City of Sandy Springs, or the designee thereof, shall provide affidavit and application forms for the exemption granted by subsection (b) of this section which shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption.
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A. The exemption shall be automatically renewed from year to year so long as the owner occupies the residence as a homestead. After a person has filed the proper application, affidavit, and certificate, if required, as provided in subsection (c) of this section, it shall not be necessary to make application thereafter for any year and the exemption shall continue to be allowed to such person. It shall be the duty of any person granted the homestead exemption under subsection (b) of this section to notify the governing authority of the City of Sandy Springs, or the designee thereof, in the event that person for any reason becomes ineligible for that exemption.
(f) The exemption granted by subsection (b) of this section shall not apply to or affect state ad valorem taxes, county ad valorem taxes for county purposes, or county or independent school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in addition to and not in lieu of any other homestead exemption applicable to municipal ad valorem taxes for municipal purposes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2006.

SECTION 2.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the municipal election superintendent of the City of Sandy Springs shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the City of Sandy Springs for approval or rejection. The municipal election superintendent shall conduct that election on the date of the July, 2006, state-wide general primary and shall issue the call and conduct that election as provided by general law. The municipal election superintendent shall cause the date and purpose of the election to be published once a week for two weeks immediately preceding the date thereof in the official organ of Fulton County. The ballot shall have written or printed thereon the words:

"( ) YES

( ) NO

Shall the Act be approved which provides a homestead exemption from City of Sandy Springs 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 for senior citizens whose household income does not exceed $39,000.00?"

All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on such question are for approval of the Act, Section 1 of this Act shall become of full force and effect immediately. If this Act is not so approved or if the election is not conducted as provided in this section, Section 1 of this Act shall not become effective and this Act shall be automatically repealed on the first day of January immediately following that election date. The expense of such election shall be borne by the City of Sandy Springs. It shall be the municipal election superintendent́s duty to certify the result thereof to the Secretary of State.

SECTION 3.

Except as otherwise provided in Section 2 of this Act, this Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 4.

All laws and parts of laws in conflict with this Act are repealed.