05 LC 18
4299
House
Bill 846
By:
Representatives Benfield of the
85th,
Watson of the
91st,
Mitchell of the
88th,
Stephenson of the
92nd,
Mosby of the
90th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from DeKalb County ad valorem taxes for county
purposes for the full value of the homestead for residents of that county who
are disabled or are 62 years of age or over and whose household gross income
does not exceed $25,000.00; 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 the specific repeal of a certain prior homestead
exemption; 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 DeKalb County, except for ad valorem
taxes to pay interest on and to retire county bonded indebtedness.
(2)
"Disabled person" means a person who has been certified by a licensed physician
as mentally or physically incapacitated to the extent that such person is unable
to be gainfully employed and that such disability is likely to be
permanent.
(3)
"Gross income" means the total annual gross income of a senior citizen or
disabled person derived from any and all sources together with the total annual
gross income of the spouse and all members of the family who reside at the
homestead regardless of whether such income is subject to state and federal
taxes, and shall include without being limited to all income received as
retirement, survivor or disability benefits under the federal Social Security
Act or under any other public or private retirement, or disability or pension
system.
(4)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(5)
"Senior citizen" means a person who is 62 years of age or over on or before
January 1 of the year in which application for the exemption under this Act is
made.
(b)
Each resident of DeKalb County who is a senior citizen or disabled person is
granted an exemption on that
persońs
homestead from all DeKalb County ad valorem taxes for county purposes for the
full value of that homestead. The exemption under this subsection shall only be
granted if that
persońs
gross income does not exceed $25,000.00 for the immediately preceding
year.
(c) For taxable years beginning on or after January 1, 2008, the amount of such income qualification as specified in subsection (b) of this section shall be adjusted annually by the tax commissioner of DeKalb County in a percentage amount equal to the most recently available federal Social Security Cost of Living Adjustment percentage.
(d) In order to qualify for the exemption provided for in this Act, the person claiming such exemption shall make an application with the tax commissioner of DeKalb County. The tax commissioner or the designee thereof shall provide application forms for the exemption granted by this Act and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption. No person shall receive the benefits of the exemption provided for in this Act without giving proof of age, amount of income, and if disabled, a certification of disability, and if such person owns a motor vehicle, no exemption shall be granted unless the motor vehicle has been returned as provided in Code Section 48-5-444 of the O.C.G.A.
(e) The exemption shall be claimed and returned in the same manner and time as other homestead exemptions as provided in Code Section 48-5-50.1 of the O.C.GA., and shall be automatically renewed from year to year as long as the owner occupies the homestead and remains qualified according to the requirements as set forth in this Act. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of DeKalb County or the designee thereof in the event that person becomes ineligible for any reason for that exemption. The failure of a person to timely apply for the exemption shall constitute a waiver on the part of that person to make application for such exemption for that year.
(f) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes, county or independent school district ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption granted by this Act shall be in lieu of and not in addition to any other homestead exemption applicable to DeKalb County ad valorem taxes for county purposes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2007.
(h) An Act to provide that each resident of DeKalb County who is 65 years of age or over or disabled and whose net income together with the net income of the spouse and all members of the family who reside at the homestead of such resident does not exceed $15,000.00 per annum shall be granted an exemption from all DeKalb County ad valorem taxes, except county school district taxes, in the amount of $14,000.00 of the value of the homestead of such resident approved March 15, 1988 (Ga. L. 1988, p. 4114) is repealed in its entirety at the last moment of December 31, 2006.
(c) For taxable years beginning on or after January 1, 2008, the amount of such income qualification as specified in subsection (b) of this section shall be adjusted annually by the tax commissioner of DeKalb County in a percentage amount equal to the most recently available federal Social Security Cost of Living Adjustment percentage.
(d) In order to qualify for the exemption provided for in this Act, the person claiming such exemption shall make an application with the tax commissioner of DeKalb County. The tax commissioner or the designee thereof shall provide application forms for the exemption granted by this Act and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption. No person shall receive the benefits of the exemption provided for in this Act without giving proof of age, amount of income, and if disabled, a certification of disability, and if such person owns a motor vehicle, no exemption shall be granted unless the motor vehicle has been returned as provided in Code Section 48-5-444 of the O.C.G.A.
(e) The exemption shall be claimed and returned in the same manner and time as other homestead exemptions as provided in Code Section 48-5-50.1 of the O.C.GA., and shall be automatically renewed from year to year as long as the owner occupies the homestead and remains qualified according to the requirements as set forth in this Act. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of DeKalb County or the designee thereof in the event that person becomes ineligible for any reason for that exemption. The failure of a person to timely apply for the exemption shall constitute a waiver on the part of that person to make application for such exemption for that year.
(f) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes, county or independent school district ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption granted by this Act shall be in lieu of and not in addition to any other homestead exemption applicable to DeKalb County ad valorem taxes for county purposes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2007.
(h) An Act to provide that each resident of DeKalb County who is 65 years of age or over or disabled and whose net income together with the net income of the spouse and all members of the family who reside at the homestead of such resident does not exceed $15,000.00 per annum shall be granted an exemption from all DeKalb County ad valorem taxes, except county school district taxes, in the amount of $14,000.00 of the value of the homestead of such resident approved March 15, 1988 (Ga. L. 1988, p. 4114) is repealed in its entirety at the last moment of December 31, 2006.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of DeKalb County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of DeKalb
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 DeKalb County. The ballot shall have written or printed
thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from DeKalb County ad
valorem taxes for county purposes for the full value of the homestead for
residents of that county who are disabled or are 62 years of age or over and
whose household gross income does not exceed $25,000.00 and which repeals an Act
to provide that each resident of DeKalb County who is 65 years age or over or
disabled and whose income together with the net income of the spouse and all
members of the family who reside at the homestead of such resident does not
exceed $15,000.00?"
|
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 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 DeKalb 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.