06 LC 18
5349/AP
House
Bill 1532 (AS PASSED HOUSE AND SENATE)
By:
Representative Jamieson of the
28th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Stephens County ad valorem taxes for county
purposes for residents of that county who are unremarried surviving spouses of
United States service members killed in action to be received on a current or
subsequent homestead; to provide for definitions; to specify the terms and
conditions of the exemption and the procedures relating thereto; to provide for
applicability; 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 Act, the term:
(1)
"Ad valorem taxes for county purposes" means all ad valorem taxes for county
purposes levied by, for, or on behalf of Stephens County, including, but not
limited to, ad valorem taxes to pay interest on and to retire county bonded
indebtedness.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(3)
"Unremarried surviving spouse" of a member of the armed forces includes the
unmarried widow or widower of a member of the armed forces who is receiving
spousal benefits from the United States Department of Veterans
Affairs.
(b)
Any person who is a resident of Stephens County and who is an unremarried
surviving spouse of a member of the armed forces of the United States, which
member has been killed in or has died as a result of any war or armed conflict
in which the armed forces of the United States engaged, whether under United
States command or otherwise, shall be granted a homestead exemption from all
Stephens County ad valorem taxation for county purposes in the amount of the
greater of $32,500.00 or the maximum amount which may be granted to a disabled
veteran under Section 2102 of Title 38 of the United States Code, as amended.
As of January 1, 2006, the maximum amount which may be granted to a disabled
veteran under Section 2102 of Title 38 of the United States Code, as amended, is
$50,000.00. The exemption shall be on the homestead which the unremarried
surviving spouse owns and actually occupies as a residence and homestead at the
time such United States service member was killed in action or any subsequent
homestead which such unremarried surviving spouse actually occupies as a
residence and homestead. In the event such surviving spouse remarries, such
person shall cease to be qualified to continue the exemption under this Act
effective December 31 of the taxable year in which such person remarries. The
value of all property in excess of such exemption granted to such unremarried
surviving spouse shall remain subject to
taxation.
(c) In order to qualify for the exemption provided for in this Act, the unremarried surviving spouse shall furnish to the tax commissioner of Stephens County documents from the Secretary of Defense evidencing that such unremarried surviving spouse receives spousal benefits as a result of the death of such persońs spouse who as a member of the armed forces of the United States was killed or died as a result of a war or armed conflict while on active duty or while performing authorized travel to or from active duty during such war or armed conflict in which the armed forces of the United States engaged, whether under United States command or otherwise, pursuant to the Survivor Benefit Plan under Subchapter II of Chapter 73 of Title 10 of the United States Code or pursuant to any preceding or subsequent federal law which provides survivor benefits for spouses of members of the armed forces who were killed or who died as a result of any war or armed conflict.
(d) An unremarried surviving spouse filing for the exemption under this Act shall be required to file with the tax commissioner of Stephens County information relative to marital status and other such information which the Stephens County board of tax assessors deems necessary to determine eligibility for the exemption. Each unremarried surviving spouse shall file for the exemption only once with the tax commissioner. Once filed, the exemption shall automatically be renewed from year to year, except that the county board of tax assessors may require annually that the holder of an exemption substantiate his or her continuing eligibility for the exemption. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption granted by this Act shall be in lieu of and not in addition to any other exemption from ad valorem taxation for county purposes which is equal to or lower in amount than such exemption granted by this Act. If the amount of any other exemption from ad valorem taxation for county purposes applicable to any resident qualifying under this Act is greater than or is increased to an amount greater than the amount of the applicable exemption granted by this Act, such other exemption shall apply and shall be in lieu of and not in addition to the exemption granted by this Act.
(f) The exemptions granted by this Act shall apply to all tax years beginning on or after January 1, 2007.
(c) In order to qualify for the exemption provided for in this Act, the unremarried surviving spouse shall furnish to the tax commissioner of Stephens County documents from the Secretary of Defense evidencing that such unremarried surviving spouse receives spousal benefits as a result of the death of such persońs spouse who as a member of the armed forces of the United States was killed or died as a result of a war or armed conflict while on active duty or while performing authorized travel to or from active duty during such war or armed conflict in which the armed forces of the United States engaged, whether under United States command or otherwise, pursuant to the Survivor Benefit Plan under Subchapter II of Chapter 73 of Title 10 of the United States Code or pursuant to any preceding or subsequent federal law which provides survivor benefits for spouses of members of the armed forces who were killed or who died as a result of any war or armed conflict.
(d) An unremarried surviving spouse filing for the exemption under this Act shall be required to file with the tax commissioner of Stephens County information relative to marital status and other such information which the Stephens County board of tax assessors deems necessary to determine eligibility for the exemption. Each unremarried surviving spouse shall file for the exemption only once with the tax commissioner. Once filed, the exemption shall automatically be renewed from year to year, except that the county board of tax assessors may require annually that the holder of an exemption substantiate his or her continuing eligibility for the exemption. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption granted by this Act shall be in lieu of and not in addition to any other exemption from ad valorem taxation for county purposes which is equal to or lower in amount than such exemption granted by this Act. If the amount of any other exemption from ad valorem taxation for county purposes applicable to any resident qualifying under this Act is greater than or is increased to an amount greater than the amount of the applicable exemption granted by this Act, such other exemption shall apply and shall be in lieu of and not in addition to the exemption granted by this Act.
(f) The exemptions granted by this Act shall apply to all tax years beginning on or after January 1, 2007.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Stephens County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of
Stephens County for approval or rejection. The election superintendent shall
conduct that election on the date of the November, 2006, state-wide general
election and shall issue the call and conduct that election as provided by
general law. The 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 Stephens County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Stephens County
ad valorem taxes for county purposes for residents of that county who are
unremarried surviving spouses of United States service members killed in action
to be received on a current or subsequent homestead?"
|
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 on January 1, 2007. If the
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 Stephens County.
It shall be the 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.