HB 143 - Greene County; homestead exemption; county purposes

Current VersionPDF Version

Sponsored By

Committees

Current Status

05/10/05 - House Date Signed by Governor

First Reader Summary

A BILL to be entitled an Act to provide for a homestead exemption from Greene 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 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.

Votes

Electronically Recorded Votes
Date Time Vote No Yeas Nays NV Exc Description
02/03/05 10:43 AM House Vote #23 156 000 019 005 Calendar
02/14/05 01:54 PM Senate Vote #56 052 000 002 002 LOCAL CONSENT CALENDAR

Status History

Bill History
Date Action
01/26/2005 House First Readers
01/27/2005 House Second Readers
02/03/2005 House Committee Favorably Reported
02/03/2005 House Third Readers
02/03/2005 House Passed/Adopted
02/07/2005 Senate Read and Referred
02/14/2005 Senate Committee Favorably Reported
02/14/2005 Senate Passed/Adopted
04/04/2005 House Sent to Governor
05/10/2005 House Date Signed by Governor
05/10/2005 Act 428
05/10/2005 Effective Date
05 LC 18 4046S/AP
House Bill 143 (AS PASSED HOUSE AND SENATE)
By: Representative Channell of the 116th

A BILL TO BE ENTITLED
AN ACT

To provide for a homestead exemption from Greene 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 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 Greene 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 in which the exemption under this Act is first granted to the most recent owner of such homestead.
(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) Each resident of Greene County is granted an exemption on that persońs homestead from Greene 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 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 added to or removed from the homestead, the base year assessed value shall be adjusted to reflect such addition or removal and the exemption shall be recalculated accordingly. 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 tax commissioner of Greene 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 Greene 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, 2006.

SECTION 2.
Unless prohibited by the federal Voting Rights Act of 1965, as amended, the election superintendent of Greene County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of Greene County for approval or rejection. The election superintendent shall conduct that election on the third Tuesday in September, 2005, and shall issue the call and conduct that election as provided by general law. The 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 Greene County. The ballot shall have written or printed thereon the words:
"(  )  YES

(  )  NO
Shall the Act be approved which provides a homestead exemption from Greene 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 base year assessed value of such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those 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 Greene 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.