06 LC 18
5569T
House
Bill 1647
By:
Representative Smith of the
113th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Oconee County ad valorem taxes for the full
value of the homestead for residents of that county who are 65 years of age or
over and whose gross household income exceeds $40,000.00; 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 the
specific repeal of a certain prior homestead exemption; 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" means all ad valorem taxes levied by, for, or on behalf of
Oconee County, except for ad valorem taxes to pay interest on and to retire
county or school district 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.
(3)
"Gross household income" means gross household income as defined and qualified
in Code Section 48-5-71 of the O.C.G.A., as amended.
(4)
"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.
(5)
"Senior citizen" means a person who is 65 years of age or over on or before
January 1 of the year in which application for the exemption under this Act is
made.
(b)(l)
Each resident of Oconee County who is a senior citizen is granted an exemption
on that
persońs
homestead from all Oconee County ad valorem taxes in an amount equal to the
amount by which the current year assessed value of that homestead exceeds the
base year assessed value of that 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 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. The exemption under this subsection
shall only be granted if that
persońs
gross household income exceeds $40,000.00 for the immediately preceding year. A
person shall not receive the homestead exemption unless the person files an
affidavit with the tax commissioner giving such information relative to
receiving such exemption as will enable the tax commissioner to make a
determination as to whether such person is entitled to such exemption. The tax
commissioner shall provide affidavit forms for this purpose and shall require
such information as may be necessary to determine the initial and continuing
eligibility of the applicant for the exemption.
(c)
For taxable years beginning on or after January 1, 2009, the amount of such
income qualification as specified in subsection (b) of this section shall be
adjusted annually by the tax commissioner of Oconee County in a percentage
amount equal to the most recently available federal Social Security Cost of
Living Adjustment percentage.
(d) In order to qualify for the exemption provided for in this Act, the person claiming such exemption shall make an application with the tax commissioner of Oconee County. The tax commissioner or the designee thereof shall provide application forms for the exemption granted by this Act and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption. No person shall receive the benefits of the exemption provided for in this Act without giving proof of age, amount of income, and if disabled, a certification of disability, and if such person owns a motor vehicle, no exemption shall be granted unless the motor vehicle has been returned as provided in Code Section 48-5-444 of the O.C.G.A.
(e) The exemption shall be claimed and returned in the same manner and time as other homestead exemptions as provided in Code Section 48-5-50.1 of the O.C.GA., and shall be automatically renewed from year to year as long as the owner occupies the homestead and remains qualified according to the requirements as set forth in this Act. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of Oconee County or the designee thereof in the event that person becomes ineligible for any reason for that exemption. The failure of a person to timely apply for the exemption shall constitute a waiver on the part of that person to make application for such exemption for that year.
(f) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes. The homestead exemption granted by this Act shall be in lieu of and not in addition to any other homestead exemption applicable to Oconee County ad valorem taxes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2008.
(d) In order to qualify for the exemption provided for in this Act, the person claiming such exemption shall make an application with the tax commissioner of Oconee County. The tax commissioner or the designee thereof shall provide application forms for the exemption granted by this Act and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption. No person shall receive the benefits of the exemption provided for in this Act without giving proof of age, amount of income, and if disabled, a certification of disability, and if such person owns a motor vehicle, no exemption shall be granted unless the motor vehicle has been returned as provided in Code Section 48-5-444 of the O.C.G.A.
(e) The exemption shall be claimed and returned in the same manner and time as other homestead exemptions as provided in Code Section 48-5-50.1 of the O.C.GA., and shall be automatically renewed from year to year as long as the owner occupies the homestead and remains qualified according to the requirements as set forth in this Act. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of Oconee County or the designee thereof in the event that person becomes ineligible for any reason for that exemption. The failure of a person to timely apply for the exemption shall constitute a waiver on the part of that person to make application for such exemption for that year.
(f) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes. The homestead exemption granted by this Act shall be in lieu of and not in addition to any other homestead exemption applicable to Oconee County ad valorem taxes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2008.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Oconee County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of Oconee
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 Oconee County. The ballot shall have written or printed
thereon the words:
|
"( ) YES
( ) NO
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Shall
the Act be approved which provides a homestead exemption from Oconee County ad
valorem taxes in an amount equal to the amount by which the assessed value of
that homestead for the current year exceeds the base year assessed value of that
homestead for residents of Oconee County who are 65 years of age or over and
whose household gross income exceeds $40,000.00?"
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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
Oconee 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.