08 LC 18
6808
House
Bill 1270
By:
Representatives Jerguson of the
22nd,
Byrd of the
20th,
and Hamilton of the
23rd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from Cherokee 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; 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 Cherokee 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 immediately preceding the taxable year in
which the exemption under subsection (b) of this section 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.
(b)
Each resident of the Cherokee County school district is granted an exemption on
that person´s homestead from Cherokee 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 such homestead or additional land that is added to such
homestead after January 1 of the base year. If any real property is removed
from such 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.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless such person or person´s agent files an application with the tax commissioner of Cherokee County, giving such information relative to receiving such exemption as will enable the tax commissioner of Cherokee County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Cherokee 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 as long as the person granted the homestead exemption under subsection (b) of this section 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 Cherokee County in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem 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 Cherokee 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, 2009.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless such person or person´s agent files an application with the tax commissioner of Cherokee County, giving such information relative to receiving such exemption as will enable the tax commissioner of Cherokee County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Cherokee 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 as long as the person granted the homestead exemption under subsection (b) of this section 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 Cherokee County in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem 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 Cherokee 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, 2009.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Cherokee County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Cherokee County school district for approval or rejection. The election
superintendent shall conduct that election on the date of the July, 2008,
state-wide general primary 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 Cherokee County. The ballot
shall have written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Cherokee 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?"
|
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,
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
Cherokee 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.