05 LC 18
4448
Senate
Bill 359
By:
Senator Grant of the 25th
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from Baldwin County School District ad valorem
taxes for educational purposes in an amount equal to the amount by which the
current year assessed value of a homestead exceeds the base year assessed value
of such 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 Baldwin County School
District, including, but not limited to, any ad valorem taxes to pay interest on
and to retire county school district bonded indebtedness.
(2)
"Base year" means the taxable year in which the exemption under this Act is
first granted to the most recent owner of such homestead.
(3)
"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.
(4)
"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 Baldwin County School District who is a senior citizen is
granted an exemption on that person´s homestead from Baldwin County School
District ad valorem taxes for educational purposes in an amount equal to the
amount by which the current year assessed value of that homestead exceeds the
base year assessed value of the 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 to 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.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or person´s agent files an application with the tax commissioner of Baldwin County giving the person´s 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 of Baldwin County 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 so 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 subsection (b) of this section to notify the tax commissioner of the 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 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district 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 county school district ad valorem taxes for educational purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2006.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or person´s agent files an application with the tax commissioner of Baldwin County giving the person´s 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 of Baldwin County 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 so 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 subsection (b) of this section to notify the tax commissioner of the 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 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district 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 county school district ad valorem taxes for educational purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2006.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Baldwin County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Baldwin County school district for approval or rejection. The election
superintendent shall conduct that election on a practicable date in 2005
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 on earlier authorized dates is
impracticable, then the election superintendent shall conduct the election under
this Act on the Tuesday after the first Monday in November, 2005. The election
superintendent shall issue the call and conduct such 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 Baldwin 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 Baldwin County
School District ad valorem taxes for educational purposes in an amount equal to
the amount by which the current year assessed value of a homestead exceeds the
base year assessed value of such homestead for residents of that school district
who are 65 years of age or over?"
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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, 2006.
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
Baldwin County. It shall be the election superintendent´s 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.