05 LC 18
4085/AP
House
Bill 302 (AS PASSED HOUSE AND SENATE)
By:
Representative Scott of the
2nd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Dade County school district ad valorem taxes
for educational purposes for the full value of the homestead for residents of
that school district who are 65 years of age or older; 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 Dade 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, 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.
(3)
"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)
Each resident of the Dade County school district who is a senior citizen is
granted an exemption on that
persońs
homestead from all Dade County school district ad valorem taxes for educational
purposes for the full value of the homestead. 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 Dade County giving the persońs age and such additional 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 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 as 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 this Act to notify the tax commissioner of Dade 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 any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem taxes for educational 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 Dade County school district ad valorem taxes for educational purposes.
(f) The exemption granted by this Act shall apply to all taxable years beginning on or after January 1 of the year immediately following the year in which the election provided for in Section 2 of this Act is conducted.
(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 Dade County giving the persońs age and such additional 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 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 as 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 this Act to notify the tax commissioner of Dade 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 any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem taxes for educational 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 Dade County school district ad valorem taxes for educational purposes.
(f) The exemption granted by this Act shall apply to all taxable years beginning on or after January 1 of the year immediately following the year in which the election provided for in Section 2 of this Act is conducted.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Dade County shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of the Dade
County school district for approval or rejection. The election superintendent
shall conduct that election on a practicable date in 2005 or 2006 authorized
under Code Section 21-2-540 of the O.C.G.A.; provided, however, that if the
conducting of the election under this Act is impracticable, then the election
superintendent shall conduct the election under this Act 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 Dade County.
The ballot shall have written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Dade County school
district ad valorem taxes for educational purposes for the full value of the
homestead for residents of that school district who are 65 years of age or
over?"
|
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 of the year
immediately following the year in which such election is conducted. 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 Dade 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.