08 LC 34
1791/AP
House
Bill 1426 (AS PASSED HOUSE AND SENATE)
By:
Representative Amerson of the
9th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from City of Dahlonega ad valorem taxes for
municipal purposes in the amount of $60,000.00 of the assessed value of the
homestead for residents of that city 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 municipal purposes" means all ad valorem taxes for
municipal purposes levied by, for, or on behalf of the City of Dahlonega,
including, but not limited to, any ad valorem taxes to pay interest on and to
retire municipal 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 City of Dahlonega who is a senior citizen or who is
disabled is granted an exemption on that person´s homestead from City of
Dahlonega ad valorem taxes for municipal purposes in the amount of $60,000.00 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 governing authority of the City of Dahlonega, or the designee thereof,
giving the person´s age and such additional information relative to
receiving such exemption as will enable the governing authority of the City of
Dahlonega, or the designee thereof, to make a determination regarding the
initial and continuing eligibility of such person for such exemption. The
governing authority of the City of Dahlonega, or the designee thereof, 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 governing authority of the City of Dahlonega, or
the designee thereof, 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 any state ad valorem taxes, county ad valorem taxes for county purposes, or county 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 City of Dahlonega ad valorem taxes for municipal 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, or county 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 City of Dahlonega ad valorem taxes for municipal 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 municipal
election superintendent of the City of Dahlonega shall call and conduct an
election as provided in this section for the purpose of submitting this Act to
the electors of the City of Dahlonega for approval or rejection. The municipal
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 municipal 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:
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"( ) YES
( ) NO
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Shall
the Act be approved which provides a homestead exemption from City of Dahlonega
ad valorem taxes for municipal purposes in the amount of $60,000.00 of the
assessed value of the homestead for residents of that city 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 the City of
Dahlonega. It shall be the municipal 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.