06 LC 14
9392/AP
House
Bill 1344 (AS PASSED HOUSE AND SENATE)
By:
Representatives Tumlin of the
38th,
Setzler of the
35th,
Johnson of the
37th,
Manning of the
32nd,
Golick of the
34th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for legislative declarations with respect to all local homestead
exemptions for all taxing jurisdictions consisting of or located in Cobb County;
to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
(a)
With respect to all local homestead exemptions for all taxing jurisdictions
consisting of or located in Cobb County, the primary residence for purposes of
each such exemption includes the dwelling house and any outbuildings to the
dwelling house, including, but not limited to, a detached garage, pool house,
guest house, or storage facility. Any such outbuilding which is used for human
occupancy is considered to be part of the dwelling house and is not considered a
separate dwelling house if:
(1)
Such outbuilding is not being leased or rented to a person not related to the
owner; and
(2)
Such outbuilding meets at least one of the following criteria:
(A)
Access to the outbuilding is available by way of a common driveway serving the
main dwelling house;
(B)
The outbuilding is served by the same street number and mailing address as the
main dwelling house and does not have a separate street number or mailing
address;
(C)
The outbuilding receives utility service through a common utility meter shared
with the main dwelling house or through a common utility account shared with the
main dwelling house; or
(D)
The outbuilding is physically attached to the main house.
(b)
Where a homestead exemption is granted to a primary dwelling house which
includes an outbuilding used for human occupancy, the appropriate local tax
officials may require the owner of the dwelling house to make a sworn
application demonstrating that the outbuilding meets the requirements of this
Act and may require that such sworn application be renewed not more often than
once every three years.
SECTION
2.
It
is the intent of the General Assembly, through the enactment of this Act, to
provide a declaration of the law applicable in the tax jurisdiction of Cobb
County and in any other local tax jurisdiction located in Cobb County; and the
enactment of this Act shall not be construed to imply a legislative finding that
prior law was to the contrary.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.