05 LC 18
3946
House
Bill 906
By:
Representative Carter of the
159th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from Effingham County ad valorem taxes for
county purposes in an amount equal to the amount by which the current year
assessed value of a homestead exceeds the adjusted base year assessed value of
such 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 Effingham County, including, but not
limited to, any ad valorem taxes to pay interest on and to retire county 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; provided, however, that in the event a reassessment of the
homestead causes the actual assessed value of that homestead to be increased,
the tax commissioner shall adjust the base year assessed value by the lesser of
3 percent; the percentage change in the Consumer Price Index as reported by the
United States Department of Labor Bureau of Labor Statistics; or the actual
percentage increase in the actual assessed value.
(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.
(b)(1)
Each resident of Effingham County is granted an exemption on that
persońs
homestead from Effingham County ad valorem taxes for county purposes in an
amount equal to the amount by which the current year assessed value of that
homestead exceeds the adjusted base year assessed value of the homestead. 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 removed from the homestead, the base year assessed value
shall be adjusted to reflect such removal and the exemption shall be
recalculated accordingly. The value of that property in excess of such exempted
amount shall remain subject to taxation.
(2)
The unremarried surviving spouse of the deceased spouse who has been granted the
exemption provided for in paragraph (1) of this subsection shall continue to
receive the exemption provided under paragraph (1) of this subsection so long as
that unremarried surviving spouse continues to occupy the home as a residence
and homestead.
(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 tax commissioner of Effingham County giving
such information relative to receiving such exemption as will enable the tax
commissioner to make a determination regarding the initial and continuing
eligibility of such owner for such exemption. The tax commissioner of Effingham
County 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 so 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 tax commissioner of the county 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 or independent school district ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal 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 county ad valorem taxes for county purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2007.
(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 so 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 tax commissioner of the county 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 or independent school district ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal 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 county ad valorem taxes for county purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable 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 Effingham County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors
of Effingham 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 Effingham County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Effingham County
ad valorem taxes for county purposes in an amount equal to the amount by which
the current year assessed value of a homestead exceeds the adjusted base year
assessed value of such 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 Effingham 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.