06 LC 37
0132S
The
House Committee on Ways and Means offers the following substitute to HB
1452:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-40 of the Official Code of Georgia Annotated, relating
to definitions regarding property tax exemptions, so as to change the definition
of the term "applicant"; to provide for powers, duties, and authority of the
state revenue commissioner; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-40 of the Official Code of Georgia Annotated, relating to
definitions regarding property tax exemptions, is amended by striking paragraph
(1) and inserting in its place a new paragraph (1) to read as
follows:
"(1)
'Applicant' means
a person who
is:
(A)(i)
A married individual living with his spouse;
(B)(ii)
An individual who is unmarried but who permanently maintains a home for the
benefit of one or more other individuals who are related to such individual or
dependent wholly or partially upon such individual for support;
(C)(iii)
An individual who is widowed having one or more children and maintaining a home
occupied by himself and the child or children;
(D)(iv)
A divorced individual living in a bona fide state of separation and having legal
custody of one or more children, when the divorced individual owns and maintains
a home for the child or children; or
(E)(v)
An individual who is unmarried or is widowed and who permanently maintains a
home owned and occupied by
himself.;
and
(B)(i)
Who has a permanent home or abode in Georgia to which, whenever such person is
absent, he or she has the intention of returning;
(ii)
Who accepts employment or engages in any trade, profession, or occupation in
Georgia or enters his or her children to be educated in the private or public
schools of Georgia within ten days after the commencement of such employment or
education; or
(iii)
Who, except for infrequent, brief absences, has been present in the state for 30
or more days;
provided,
however, that no person shall be considered a qualified applicant for purposes
of this chapter unless such person is either a United States citizen or an alien
with legal authorization from the United States Department of Homeland Security.
Except where otherwise required by state or federal law, a person who is not
lawfully present in the United States in violation of federal immigration law is
not legally resident or domiciled in Georgia and not a qualified applicant. For
purposes of this chapter, there shall be a rebuttable presumption that any
person who meets the qualifications of this paragraph shall be a qualified
applicant. The commissioner is authorized to promulgate any rules, regulations,
or policies necessary for establishing proper identification required of an
applicant for purposes of this
part."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.