06 LC 18
5352
House
Bill 1534
By:
Representative Jamieson of the
28th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Stephens County school district ad valorem
taxes for educational purposes for residents of that school district for
disabled veterans or their unremarried surviving spouses, if deceased, on a
current or subsequent 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 educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Stephens County school
district, including, but not limited to, ad valorem taxes to pay interest on and
to retire county school district bonded indebtedness.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b)
As used in this section, the term "disabled veteran" means:
(1)
A wartime veteran who was discharged under honorable conditions and who has been
adjudicated by the Department of Veterans Affairs of the United States as being
totally and permanently disabled and entitled to receive service connected
benefits so long as he or she is 100 percent disabled and receiving or entitled
to receive benefits for a 100 percent service connected disability;
(2)
An American veteran of any war or armed conflict in which any branch of the
armed forces of the United States engaged, whether under United States command
or otherwise, and that he or she is disabled due to the loss or loss of use of
both lower extremities such as to preclude locomotion without the aid of braces,
crutches, canes, or a wheelchair; due to blindness in both eyes, having only
light perception, together with the loss or loss of use of one lower extremity;
or due to the loss or loss of use of one lower extremity together with residuals
of organic disease or injury which so affect the functions of balance or
propulsion as to preclude locomotion without resort to a
wheelchair;
(3)
Any disabled veteran who is not entitled to receive benefits from the Department
of Veterans Affairs but who qualifies otherwise, as provided for by Article VII,
Section I, Paragraph IV of the Constitution of Georgia of 1976;
(4)
An American veteran of any war or armed conflict who is disabled due to loss or
loss of use of one lower extremity together with the loss or loss of use of one
upper extremity which so affects the functions of balance or propulsion as to
preclude locomotion without the aid of braces, crutches, canes, or a wheelchair;
or
(5)
A veteran becoming eligible for assistance in acquiring housing under Section
2101 of Title 38 of the United States Code as hereafter amended on or after July
1, 1999.
(c)
Any disabled veteran as defined in any paragraph of subsection (a) of this
section who is a resident of Stephens County school district is granted an
exemption 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, on his or her homestead which such veteran owns and
actually occupies as a residence and homestead, such exemption being from all ad
valorem taxation for educational purposes. As of January 1, 2006, the maximum
amount which may be granted to a disabled veteran under Section 2102 of Title 38
of the United States Code, as amended, is $50,000.00. The value of all property
in excess of the exempted amount cited above shall remain subject to taxation.
The unremarried surviving spouse or minor children of any such disabled veteran
as defined in this section shall also be entitled to an exemption 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, on the
homestead with respect to which the exemption was granted to such disabled
veteran, or any subsequent homestead, so long as the unremarried surviving
spouse or minor children continue actually to occupy the home as a residence and
homestead, such exemption being from all ad valorem taxation for educational
purposes. As of January 1, 2006, the maximum amount which may be granted to the
unremarried surviving spouse or minor children of any such disabled veteran
under Section 2102 of Title 38 of the United States Code, as amended, is
$50,000.00. The value of all property in excess of such exemption granted to
such unremarried surviving spouse or minor children shall remain subject to
taxation.
(d)(1)
Any disabled veteran qualifying pursuant to paragraph (1) or (2) of subsection
(a) of this section for the homestead exemption provided for in this section
shall file with the tax commissioner or tax receiver a letter from the
Department of Veterans Affairs or the Department of Veterans Service stating the
qualifying disability.
(2)
Any disabled veteran qualifying pursuant to paragraph (3) of subsection (a) of
this section for the homestead exemption provided for in this section shall
file with the tax commissioner or tax receiver a copy of his or her DD Form 214
(discharge papers from his or her military records) along with a letter from a
doctor who is licensed to practice medicine in this state stating that he or she
is disabled due to loss or loss of use of both lower extremities such as to
preclude locomotion without the aid of braces, crutches, canes, or a wheelchair;
due to blindness in both eyes, having only light perception, together with the
loss or loss of use of one lower extremity; or due to the loss or loss of use of
one lower extremity together with residuals of organic disease or injury which
so affect the functions of balance or propulsion as to preclude locomotion
without resort to a wheelchair. Prior to approval of an exemption, a county
board of tax assessors may require the applicant to provide not more than two
additional
doctorś
letters if the board is in doubt as to the
applicant́s
eligibility for the exemption.
(3)
Any disabled veteran qualifying pursuant to paragraph (4) of subsection (a) of
this section for the homestead exemption provided for in this section shall file
with the tax commissioner or tax receiver a letter from a doctor who is licensed
to practice medicine in this state stating the qualifying disability. Prior to
approval of an exemption, a county board of tax assessors may require the
applicant to provide not more than two additional
doctorś
letters if the board is in doubt as to the
applicant́s
eligibility for the exemption.
(4)
Any disabled veteran qualifying pursuant to paragraph (5) of subsection (a) of
this section for the homestead exemption provided for in this section shall file
with the tax commissioner or tax receiver a letter from the Department of
Veterans Affairs or Department of Veterans Service stating the eligibility for
such housing assistance.
(e)
Each disabled veteran shall file for the exemption only once in the county of
his or her residence. Once filed, the exemption shall automatically be renewed
from year to year, except as provided in subsection (e) of this section. Such
exemption shall be extended to the unremarried surviving spouse or minor
children at the time of his or her death so long as they continue to occupy the
home as a residence and homestead. In the event a disabled veteran who would
otherwise be entitled to the exemption dies or becomes incapacitated to the
extent that he or she cannot personally file for such exemption, the spouse, the
unremarried surviving spouse, or the minor children at the time of the disabled
veterańs
death may file for the exemption and such exemption may be granted as if the
disabled veteran had made personal application
therefor.
(f) Not more often than once every three years, the county board of tax assessors may require the holder of an exemption granted pursuant to this section to substantiate his or her continuing eligibility for the exemption. In no event may the board require more than three doctorś letters to substantiate eligibility.
(f) Not more often than once every three years, the county board of tax assessors may require the holder of an exemption granted pursuant to this section to substantiate his or her continuing eligibility for the exemption. In no event may the board require more than three doctorś letters to substantiate eligibility.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Stephens County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Stephens County school district 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 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 Stephens County. The ballot shall
have written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Stephens County
school district ad valorem taxes for educational purposes for residents of that
school district for disabled veterans or their unremarried surviving spouses, if
deceased, on a current or subsequent 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, 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 Stephens 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.