08 LC 38
0532/AP
House
Bill 1167 (AS PASSED HOUSE AND SENATE)
By:
Representatives Williams of the
165th,
Barnard of the
166th,
and Stephens of the
164th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act providing for a homestead exemption from Liberty County School
District ad valorem taxes for educational purposes, approved May 17, 2004 (Ga.
L. 2004, p. 3821), so as to provide for certain restrictions to changing a
property´s base year assessment; to provide that such exemption may
transfer to a surviving spouse; 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.
An
Act providing for a homestead exemption from Liberty County School District ad
valorem taxes for educational purposes, approved May 17, 2004 (Ga. L. 2004, p.
3821), is amended by revising subsections (b) and (d) as
follows:
"(b) Each resident of Liberty County is granted an exemption on that person´s homestead from Liberty 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 adjusted 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 removed from the homestead, the base year assessed value shall be adjusted to reflect such removal and the exemption shall be recalculated accordingly. The value of that property in excess of such exempted amount shall remain subject to taxation. Upon the county completing a valid assessment of a property to determine such property´s base year assessment, the county shall have six months to make any necessary adjustment to the original base year assessment. After six months any other assessment conducted to adjust the property´s base year assessment shall not be valid."
"(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. If the person claiming the exemption is married, the exemption shall automatically transfer to the surviving spouse of the person claiming the exemption; provided, however, that the surviving spouse continues to live in the homestead for which the exemption was claimed."
"(b) Each resident of Liberty County is granted an exemption on that person´s homestead from Liberty 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 adjusted 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 removed from the homestead, the base year assessed value shall be adjusted to reflect such removal and the exemption shall be recalculated accordingly. The value of that property in excess of such exempted amount shall remain subject to taxation. Upon the county completing a valid assessment of a property to determine such property´s base year assessment, the county shall have six months to make any necessary adjustment to the original base year assessment. After six months any other assessment conducted to adjust the property´s base year assessment shall not be valid."
"(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. If the person claiming the exemption is married, the exemption shall automatically transfer to the surviving spouse of the person claiming the exemption; provided, however, that the surviving spouse continues to live in the homestead for which the exemption was claimed."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Liberty County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of
Liberty County for approval or rejection. The election superintendent shall
conduct that election on the date of the November, 2008, state-wide general
election, and shall issue the call and conduct that election as provided by
general law. The election 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 Liberty County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides that a homestead exemption from Liberty
County School District ad valorem taxes for educational purposes may be
transferred to the surviving spouse upon the death of the person claiming
exemption and provides the county a six-month period subsequent to a
property´s original base year assessment to adjust such assessment for any
purpose?"
|
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, 2009. 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 Liberty 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.