05 LC 18
3870
House
Bill 81
By:
Representatives Day of the
163rd,
Stephens of the
164th,
Bryant of the
160th,
Jackson of the
161st,
and Scott of the
2nd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-40 of the Official Code of Georgia Annotated, relating
to definitions regarding ad valorem tax exemptions, so as to provide that, with
respect to all homestead exemptions, the unremarried surviving spouse of a
deceased spouse who has been granted a homestead exemption shall continue to
receive that exemption so long as that unremarried surviving spouse continues to
occupy the home as a residence and homestead; to provide for a referendum,
applicability, and effective dates; to provide for automatic repeal under
certain circumstances; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-40 of the Official Code of Georgia Annotated, relating to
definitions regarding ad valorem tax exemptions, is amended in paragraph (3) by
striking "and" at the end of subparagraph (M); by striking the period at the end
of subparagraph (N) and inserting in its place "; and"; and by adding a new
subparagraph immediately following subparagraph (N), to be designated
subparagraph (O), to read as follows:
"(O)
The unremarried surviving spouse of the deceased spouse who has been granted a
homestead exemption shall continue to receive that exemption so long as that
unremarried surviving spouse continues to occupy the home as a residence and
homestead."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the Secretary
of State shall call and conduct a special election as provided in this section
for the purpose of submitting this Act to the electors of the State of Georgia
for approval or rejection. The Secretary of State shall conduct that special
election on the date of the November, 2006, state-wide general election. The
Secretary of State shall issue the call and conduct that special election as
provided by general law. The Secretary of State shall cause the date and
purpose of the special election to be published in the official organ of each
county in the state once a week for two weeks immediately preceding the date of
the referendum. The ballot shall have written or printed thereon the
following:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides that, with respect to all homestead
exemptions, the unremarried surviving spouse of a deceased spouse who has been
granted a homestead exemption shall continue to receive that exemption so long
as that unremarried surviving spouse continues to occupy the home as a residence
and homestead?"
|
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, then
Section 1 of this Act shall become effective on January 1, 2007, and shall apply
to all taxable years beginning on or after that date. If Section 1 of this 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.
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.