08 LC 18
7526/AP
House
Bill 1475 (AS PASSED HOUSE AND SENATE)
By:
Representative Knight of the
126th
and Yates of the
73rd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Griffin-Spalding County school district ad
valorem taxes for educational purposes in the amount of $10,000.00 of the
assessed value of the homestead for residents of that school district who are
65-69 years of age or older after a two-year phase-in period; to provide a
homestead exemption from Griffin-Spalding County school district ad valorem
taxes for educational purposes in the amount of $20,000.00 of the assessed value
of the homestead for residents of that school district who are 70-74 years of
age or older after a two-year phase-in period; to provide a homestead exemption
from Griffin-Spalding County school district ad valorem taxes for educational
purposes in the amount of $30,000.00 of the assessed value of the homestead for
residents of that school district who are 75 years of age or older after a
two-year phase-in period; 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 Griffin-Spalding County
school district, except for 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.
(b)(1)
Each resident of the Griffin-Spalding County school district who is 65 years of
age or older on or before January 1 of the year in which application for the
exemption under this paragraph is made is granted an exemption on that
person´s homestead from Griffin-Spalding County school district ad valorem
taxes for educational purposes as follows:
(A)
For the taxable year beginning on or after January 1, 2009, and prior to
January 1, 2010, in the amount of $5,000.00 of the assessed value of that
homestead; and
(B)
For all taxable years beginning on or after January 1, 2010, in the amount of
$10,000.00 of the assessed value of that homestead.
The
value of that property in excess of such exempted amount shall remain subject to
taxation.
(2)
Each resident of the Griffin-Spalding County school district who is 70 years of
age or older on or before January 1 of the year in which application for the
exemption under this paragraph is made is granted an exemption on that
person´s homestead from Griffin-Spalding County school district ad valorem
taxes for educational purposes as follows:
(A)
For the taxable year beginning on or after January 1, 2009, and prior to
January 1, 2010, in the amount of $10,000.00 of the assessed value of that
homestead; and
(B)
For all taxable years beginning on or after January 1, 2010, in the amount of
$20,000.00 of the assessed value of that homestead.
The
value of that property in excess of such exempted amount shall remain subject to
taxation.
(3)
Each resident of the Griffin-Spalding County school district who is 75 years of
age or older on or before January 1 of the year in which application for the
exemption under this paragraph is made is granted an exemption on that
person´s homestead from Griffin-Spalding County school district ad valorem
taxes for educational purposes as follows:
(A)
For the taxable year beginning on or after January 1, 2009, and prior to
January 1, 2010, in the amount of $15,000.00 of the assessed value of that
homestead; and
(B)
For all taxable years beginning on or after January 1, 2010, in the amount of
$30,000.00 of the assessed value of that homestead.
The
value of that property in excess of such exempted amount shall remain subject to
taxation.
(4)
No person shall be entitled to receive more than one of the exemptions under
this subsection.
(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 Spalding County, giving the person´s age and such
additional information relative to receiving such exemption as will enable the
tax commissioner of Spalding County to make a determination regarding the
initial and continuing eligibility of such person for such exemption. The tax
commissioner of Spalding 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 Spalding County 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, 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 lieu of and not in addition to any other homestead exemption applicable to Griffin-Spalding 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.
(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 Spalding County 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, 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 lieu of and not in addition to any other homestead exemption applicable to Griffin-Spalding 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 Spalding County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Spalding County school district 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 Spalding 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 Griffin-Spalding
County school district ad valorem taxes for educational purposes in the amount
of $10,000.00 of the assessed value of the homestead for residents of that
school district who are 65-69 years of age or older after a two-year phase-in
period, a homestead exemption from said ad valorem taxes in the amount of
$20,0000.00 of the assessed value of the homestead for residents who are 70-74
years of age or older after a two-year phase-in period, and a homestead
exemption from said ad valorem taxes in the amount of $30,000.00 of the assessed
value of the homestead for residents who are 75 years of age or older after a
two-year phase-in period?"
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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 Griffin-Spalding
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.