08 LC 18
7405S
The
House Committee on Ways and Means offers the following substitute to HB
1049:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to tax exemptions, so as to allow the state-wide
homestead exemption for disabled veterans to be received by unremarried
surviving spouses or minor children on a subsequent homestead; to provide for
applicability; to provide for a referendum; to provide for automatic repeal
under certain circumstances; to provide for effective dates; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to tax exemptions, is amended by revising Code Section
48-5-48, relating to the state-wide homestead exemption for disabled veterans,
as follows:
"48-5-48.
(a)
As used in this Code section, the term 'disabled veteran' means:
(1)
A wartime veteran who was discharged under honorable conditions and who has been
adjudicated by the Department of Veterans Affairs of the United States as being
totally and permanently disabled and entitled to receive service connected
benefits so long as he or she is 100 percent disabled and receiving or entitled
to receive benefits for a 100 percent service connected disability;
(2)
An American veteran of any war or armed conflict in which any branch of the
armed forces of the United States engaged, whether under United States command
or otherwise,
and that he
or she
who
is disabled due to the loss or loss of use of both lower extremities such as to
preclude locomotion without the aid of braces, crutches, canes, or a wheelchair;
due to blindness in both eyes, having only light perception, together with the
loss or loss of use of one lower extremity; or due to the loss or loss of use of
one lower extremity together with residuals of organic disease or injury which
so affect the functions of balance or propulsion as to preclude locomotion
without resort to a wheelchair;
(3)
Any disabled veteran who is not entitled to receive benefits from the Department
of Veterans Affairs but who qualifies otherwise, as provided for by Article VII,
Section I, Paragraph IV of the Constitution of Georgia of 1976;
(4)
An American veteran of any war or armed conflict who is disabled due to loss or
loss of use of one lower extremity together with the loss or loss of use of one
upper extremity which so affects the functions of balance or propulsion as to
preclude locomotion without the aid of braces, crutches, canes, or a wheelchair;
or
(5)
A veteran becoming eligible for assistance in acquiring housing under Section
2101 of Title 38 of the United States Code as hereafter amended on or after July
1, 1999.
(b)
Any disabled veteran
as defined
in any paragraph of subsection (a) of this Code
section who is a citizen and resident of
Georgia
is
shall
be granted an exemption of the greater of
$32,500.00 or the maximum amount which may be granted to a disabled veteran
under Section 2102 of Title 38 of the United States Code, as amended, on his or
her homestead which such veteran owns and
actually
occupies as a residence and homestead, such exemption being from all ad valorem
taxation for state, county, municipal, and school purposes. As of January 1,
2004
2008,
the maximum amount which may be granted to a disabled veteran under
the
above-stated federal law
Section 2102
of Title 38 of the United States Code, as
amended, is $50,000.00. The value of all
property in excess of
the
such
exempted amount
cited
above shall remain subject to taxation.
The unremarried surviving spouse or minor children of any such disabled veteran
as defined
in this Code section shall also be
entitled to an exemption of the greater of $32,500.00 or the maximum amount
which may be granted to a disabled veteran under Section 2102 of Title 38 of the
United States Code, as amended, on
the
such
homestead, or
any subsequent homestead, so long as the
unremarried surviving spouse or minor children continue
actually
to occupy the home as a residence and homestead, such exemption being from all
ad valorem taxation for state, county, municipal, and school purposes. As of
January 1,
2004
2008,
the maximum amount which may be granted to the unremarried surviving spouse or
minor children of any such disabled veteran under
the
above-stated federal law
Section 2102
of Title 38 of the United States Code, as
amended, is $50,000.00. The value of all
property in excess of such exemption granted to such unremarried surviving
spouse or minor children shall remain subject to taxation.
(c)(1)
Any disabled veteran qualifying pursuant to paragraph (1) or (2) of subsection
(a) of this Code section for the homestead exemption provided for in this Code
section shall file with the tax commissioner or tax receiver a letter from the
Department of Veterans Affairs or the Department of Veterans Service stating the
qualifying disability.
(2)
Any disabled veteran qualifying pursuant to paragraph (3) of subsection (a) of
this Code section for the homestead exemption provided for in this Code section
shall file with the tax commissioner or tax receiver a copy of his DD form 214
(discharge papers from his military records) along with a letter from a doctor
who is licensed to practice medicine in this state stating that he
or
she is disabled due to loss or loss of use
of both lower extremities such as to preclude locomotion without the aid of
braces, crutches, canes, or a wheelchair; due to blindness in both eyes, having
only light perception, together with the loss or loss of use of one lower
extremity; or due to the loss or loss of use of one lower extremity together
with residuals of organic disease or injury which so affect the functions of
balance or propulsion as to preclude locomotion without resort to a wheelchair.
Prior to approval of an exemption, a county board of tax assessors may require
the applicant to provide not more than two additional doctors´ letters if
the board is in doubt as to the applicant´s eligibility for the
exemption.
(3)
Any disabled veteran qualifying pursuant to paragraph (4) of subsection (a) of
this Code section for the homestead exemption provided for in this Code section
shall file with the tax commissioner or tax receiver a letter from a doctor who
is licensed to practice medicine in this state stating the qualifying
disability. Prior to approval of an exemption, a county board of tax assessors
may require the applicant to provide not more than two additional doctors´
letters if the board is in doubt as to the applicant´s eligibility for the
exemption.
(4)
Any disabled veteran qualifying pursuant to paragraph (5) of subsection (a) of
this Code section for the homestead exemption provided for in this Code section
shall file with the tax commissioner or tax receiver a letter from the
Department of Veterans Affairs or Department of Veterans Service stating the
eligibility for such housing assistance.
(d)
Each disabled veteran shall file for the exemption
provided for
in this Code section only once in the
county of
his
or
her residence. Once filed, the exemption
shall automatically be renewed from year to year, except as provided in
subsection (e) of this Code section. Such exemption shall be extended to the
unremarried surviving spouse or minor children at the time of
his
such disabled
veteran´s death so long as
they
such
unremarried surviving spouse or minor
children continue to occupy
the
that
home, or any
subsequent homestead, as a residence and
homestead. In the event a disabled veteran who would otherwise be entitled to
the exemption dies or becomes incapacitated to the extent that he or she cannot
personally file for such exemption,
the
his or
her spouse,
the
unremarried surviving spouse, or
the
minor children
at the time
of the disabled veteran´s death may
file for the
exemption,
and such exemption may be granted as if the disabled veteran had made personal
application therefor.
(e)
Not more often than once every three years, the county board of tax assessors
may require the holder of an exemption granted pursuant to this Code section to
substantiate his
or
her continuing eligibility for
the
such
exemption. In no event may the board require more than three doctors´
letters to substantiate eligibility.
(f)
Any person who as of January 1, 1991, has applied and is eligible for the
exemption for disabled veterans, their surviving spouses, and minor children
formerly provided for by the sixth unnumbered subparagraph of Article VII,
Section I, Paragraph IV of the Constitution of 1976; the exemption for disabled
veterans provided for in Article VII, Section II, Paragraph V of the
Constitution of 1983; or the exemption for disabled veterans formerly provided
for by Code Section 48-5-48.3 as enacted by an Act approved April 11, 1986 (Ga.
L. 1986, p. 1445), shall be eligible for the exemption granted by subsection (b)
of this Code section without applying for such
exemption."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the Secretary
of State shall call and conduct a referendum 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 election on
the date of the November, 2008, state-wide general election. The Secretary of
State shall issue the call and conduct that election as provided by general law.
The Secretary of State shall cause the date and purpose of the 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 thereon the following:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which allows the state-wide homestead exemption for disabled
veterans to be received by unremarried surviving spouses or minor children on a
subsequent 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, 2009, and shall apply to all tax years beginning
on or after that date. 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.
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.