06 LC 18
4686
House
Bill 1074
By:
Representatives Jamieson of the
28th,
Ray of the
136th,
Buckner of the
130th,
Reece of the
11th,
Kidd of the
115th,
and others
A
BILL TO BE ENTITLED
AN
ACT
To
amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to tax exemptions, so as to allow the state-wide
homestead exemption for unremarried surviving spouses of United States service
members killed in action to be received on a subsequent homestead; to provide
for applicability; to provide for a referendum; to provide for automatic repeal
under certain circumstances; to provide for effective dates; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to tax exemptions, is amended by striking Code Section
48-5-52.1, relating to the state-wide homestead exemption for unremarried
surviving spouses of United States service members killed in action, and
inserting in its place a new Code Section 48-5-52.1 to read as
follows:
"48-5-52.1.
(a)
Any person who is a citizen and resident of Georgia 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 ad
valorem taxation for state, county, municipal, and school 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,
1999
2006,
the maximum amount which may be granted to a disabled veteran under
the
above-stated federal law is $43,000.00
Section 2102
of Title 38 of the United States Code, as amended, is
$50,000.00. For the purposes of this Code
section, the term '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. 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 Code section 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.
(b)
In order to qualify for the exemption provided for in this Code section, the
unremarried surviving spouse shall furnish to the tax commissioner of the county
of residence 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.
(c)
An unremarried surviving spouse filing for the exemption under this Code section
shall be required to file with the tax commissioner information relative to
marital status and other such information which the 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 Code section to notify the tax commissioner in the event
that person for any reason becomes ineligible for such exemption.
(d)
The exemption granted by this Code section shall be in lieu of and not in
addition to any other exemption from ad valorem taxation for state, county,
municipal, and school purposes which is equal to or lower in amount than such
exemption granted by this Code section. If the amount of any other exemption
from ad valorem taxation for state, county, municipal, and school purposes
applicable to any resident qualifying under this Code section is greater than or
is increased to an amount greater than the amount of the applicable exemption
granted by this Code section, such other exemption shall apply and shall be in
lieu of and not in addition to the exemption granted by this Code
section.
(e)
The exemptions granted by this Code section shall apply to the tax year
beginning on January 1,
2001
2007,
and all tax years
thereafter."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the Secretary
of State shall call and conduct a referendum as provided in this section for the
purpose of submitting this Act to the electors of the State of Georgia for
approval or rejection. The Secretary of State shall conduct that election on
the date of the November, 2006, state-wide general election. The Secretary of
State shall issue the call and conduct that election as provided by general law.
The Secretary of State shall cause the date and purpose of the election to be
published in the official organ of each county in the state once a week for two
weeks immediately preceding the date of the referendum. The ballot shall have
written thereon the following:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which allows the state-wide homestead exemption for
unremarried surviving spouses of United States service members killed in action
to be received on a 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, then
Section 1 of this Act shall become effective on January 1, 2007, and shall apply
to all tax years beginning on or after that date. 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.
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.