08 LC 34
1731/AP
House
Bill 1425 (AS PASSED HOUSE AND SENATE)
By:
Representatives Amerson of the
9th
and Collins of the
27th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Lumpkin County school district ad valorem
taxes for educational purposes in the amount of $120,000.00 of the assessed
value of the homestead for residents of that school district who are 65 years of
age or older or who are disabled; 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 Lumpkin 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)
"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 not more than five contiguous acres of homestead property.
(3)
"Senior citizen" means a person who is 65 years of age or older on or before
January 1 of the year in which application for the exemption under subsection
(b) of this section is made.
(b)
Each resident of the Lumpkin County school district who is a senior citizen or
who is disabled is granted an exemption on that person´s homestead from
Lumpkin County school district ad valorem taxes for educational purposes in the
amount of $120,000.00 of the assessed value of that homestead. The value of
that property in excess of such exempted amount shall remain subject to
taxation.
(c)(1)
In order to qualify for the exemption provided for in subsection (b) of this
section as being disabled, the person claiming such exemption shall be required
to obtain a certificate from not more than three physicians licensed to practice
medicine under Chapter 34 of Title 43 of the O.C.G.A., as amended, certifying
that in the opinion of such physician or physicians, such person is mentally or
physically incapacitated to the extent that such person is unable to be
gainfully employed and that such incapacity is likely to be permanent. Such
certificate or certificates shall constitute part of and be submitted with the
application provided for in paragraph (2) of this subsection. A person can also
qualify for the exemption provided for in subsection (b) of this section as
being disabled, by presenting evidence that such person has been found to be
disabled by the Social Security Administration or 100 percent disabled by the
Veterans Administration.
(2)
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 Lumpkin County, giving the person´s age and such
additional information relative to receiving such exemption as will enable the
tax commissioner of Lumpkin County to make a determination regarding the initial
and continuing eligibility of such person for such exemption. The tax
commissioner of Lumpkin 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 Lumpkin 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 Lumpkin 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.
(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 Lumpkin 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 Lumpkin County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Lumpkin County school district for approval or rejection. The election
superintendent shall conduct that election on the date of the November, 2008,
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 Lumpkin County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Lumpkin County
school district ad valorem taxes for educational purposes in the amount of
$120,000.00 of the assessed value of the homestead for residents of that school
district who are 65 years of age or older or who are disabled?"
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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 Lumpkin 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.