05 LC 21
8140
House
Bill 634
By:
Representative Lane of the
158th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Bryan County ad valorem taxes for county
purposes in the amount of $20,000.00 of the assessed value of the homestead for
certain residents of that county who are 65 years of age or over; 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.
For
purposes of this Act, the term:
(1)
"Ad valorem taxes for county purposes" means all ad valorem taxes for county
purposes levied by, for, or on behalf of Bryan County, including, but not
limited to, taxes to pay interest on and to retire bonded
indebtedness.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A.
(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.
SECTION
2.
(a)
Each resident of Bryan County who is a senior citizen is granted an exemption on
that
persońs
homestead from all Bryan County ad valorem taxes for county purposes in the
amount of $20,000.00 of the assessed value of that homestead. The value of that
property in excess of such exempted amount shall remain subject to
taxation.
(b) A person shall not receive the homestead exemption granted by subsection (a) of this section unless the person or persońs agent files an affidavit with the tax commissioner of Bryan County giving the persońs age and such additional information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose.
(b) A person shall not receive the homestead exemption granted by subsection (a) of this section unless the person or persońs agent files an affidavit with the tax commissioner of Bryan County giving the persońs age and such additional information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose.
SECTION
3.
The
tax commissioner of Bryan County 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.
SECTION
4.
The
exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A. 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 affidavit as provided in subsection (b) of Section 2 of this
Act, it shall not be necessary to make application and file such affidavit
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 Bryan County or the designee
thereof in the event that person for any reason becomes ineligible for that
exemption.
SECTION
5.
The
exemption granted by this Act shall not apply to or affect any state taxes,
county school district taxes for educational purposes, municipal taxes, or
independent school district taxes. The homestead exemption granted by this Act
shall be in lieu of any other homestead exemption applicable to Bryan County ad
valorem taxes for county purposes.
SECTION
6.
The
exemption granted by this Act shall apply to all taxable years beginning on or
after January 1, 2007.
SECTION
7.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Bryan County shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of Bryan
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
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 Bryan County. The ballot shall have written or printed thereon the
words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Bryan County ad
valorem taxes for county purposes in the amount of $20,000.00 of the assessed
value of the homestead for residents of that county who are 65 years of age or
over?"
|
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,
Sections 1 through 6 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, Sections 1 through 6 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
Bryan County. It shall be the election
superintendent́s
duty to certify the result thereof to the Secretary of State.
SECTION
8.
Except
as otherwise provided in Section 7 of this Act, this Act shall become effective
upon its approval by the Governor or upon its becoming law without such
approval.
SECTION
9.
All
laws and parts of laws in conflict with this Act are repealed.