05 LC 34
0305
House
Bill 642
By:
Representatives Reese of the
98th,
Mills of the
25th,
and Coan of the
101st
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from City of Buford ad valorem taxes for
municipal purposes for the full value of the homestead for residents of that
city who are 70 years of age or over; 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 municipal purposes" means all ad valorem taxes for
municipal purposes levied by, for, or on behalf of the City of Buford, except
for taxes levied for the purposes of the City of Buford Fire District and any ad
valorem taxes to pay interest on and to retire municipal bonded
indebtedness.
(2)
"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 one contiguous acre of land
immediately surrounding such residence.
(3)
"Senior citizen" means a person who is 70 years of age or over on or before
January 1 of the year in which application for the exemption under subsection
(b) of this section is made.
(b)
Each resident of the City of Buford who is a senior citizen is granted an
exemption on that
persońs
homestead from City of Buford ad valorem taxes for municipal purposes for the
full value of that homestead. 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 application with the governing authority of the City of Buford, or the designee thereof, giving the persońs age and such additional information relative to receiving such exemption as will enable the governing authority of the City of Buford, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The governing authority of the City of Buford, or the designee thereof, shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. After a person has filed the proper application, 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 Buford, or the designee thereof, in the event that person for any reason becomes ineligible for that exemption.
(e) 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.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2006.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or persońs agent files an application with the governing authority of the City of Buford, or the designee thereof, giving the persońs age and such additional information relative to receiving such exemption as will enable the governing authority of the City of Buford, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The governing authority of the City of Buford, or the designee thereof, shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. After a person has filed the proper application, 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 Buford, or the designee thereof, in the event that person for any reason becomes ineligible for that exemption.
(e) 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.
(f) 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 Buford 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 Buford for approval or rejection. The municipal
election superintendent shall conduct that election on the date of the general
municipal election on November 8, 2005, 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
Gwinnett 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 Buford ad
valorem taxes for municipal purposes for the full value of the homestead for
residents of that city who are 70 years of age or over?"
|
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, 2006. 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 the City of
Buford. 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.