07 LC
14 9642
House
Bill 561
By:
Representatives Thomas of the
100th,
Bryant of the
160th,
Williams of the
165th,
Murphy of the
120th,
Talton of the
145th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to exemptions from ad valorem taxation, so as to
change provisions relating to homestead exemptions for disabled veterans; to
grant a new exemption for any veteran with a total or partial service connected
permanent disability; to provide that the percentage of the homestead exempted
shall be the same as the percentage of disability; to provide for continuation
of the exemption for an unremarried surviving spouse or minor children; to
provide for the preservation of previously granted exemptions; to provide for
related matters; to provide for a referendum election to determine the
effectiveness of the foregoing; to provide for effective dates and automatic
repeal; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to exemptions from ad valorem taxation, is amended by
revising Code Section 48-5-48, relating to homestead exemptions for disabled
veterans, as follows:
"48-5-48.
(a)
As used in this Code section, the term 'disabled veteran'
means: (1)
A wartime
a
veteran who was discharged under honorable conditions and who has been
adjudicated by the Department of Veterans Affairs of the United States as being
totally or
partially and permanently disabled and
entitled to receive service connected benefits
so long as
he or she is 100 percent disabled and receiving or entitled to receive benefits
for a 100 percent service connected
disability;.
(2)
An American veteran of any war or armed conflict in which any branch of the
armed forces of the United States engaged, whether under United States command
or otherwise, and that he or she is disabled due to the loss or loss of use of
both lower extremities such as to preclude locomotion without the aid of braces,
crutches, canes, or a wheelchair; due to blindness in both eyes, having only
light perception, together with the loss or loss of use of one lower extremity;
or due to the loss or loss of use of one lower extremity together with residuals
of organic disease or injury which so affect the functions of balance or
propulsion as to preclude locomotion without resort to a
wheelchair;
(3)
Any disabled veteran who is not entitled to receive benefits from the Department
of Veterans Affairs but who qualifies otherwise, as provided for by Article VII,
Section I, Paragraph IV of the Constitution of Georgia of 1976;
(4)
An American veteran of any war or armed conflict who is disabled due to loss or
loss of use of one lower extremity together with the loss or loss of use of one
upper extremity which so affects the functions of balance or propulsion as to
preclude locomotion without the aid of braces, crutches, canes, or a wheelchair;
or
(5)
A veteran becoming eligible for assistance in acquiring housing under Section
2101 of Title 38 of the United States Code as hereafter amended on or after July
1, 1999.
(b)
Any disabled veteran
as defined
in any paragraph of subsection (a) of this Code
section who is a citizen and resident of
Georgia is granted an exemption
of the
greater of $32,500.00 or the maximum amount which may be granted to a disabled
veteran under Section 2102 of Title 38 of the United States Code, as
amended, on his or her homestead which
such veteran owns and actually occupies as a residence and homestead, such
exemption being from all ad valorem taxation for state, county, municipal, and
school purposes.
The exemption
shall be in the amount of a percentage of the assessed value of the homestead
which is equal to the percentage of the veteran´s permanent, service
connected disability as determined by the United States Department of Veterans
Affairs.
As of
January 1, 2004, the maximum amount which may be granted to a disabled veteran
under the above-stated federal law is
$50,000.00. The value of all property in
excess of the exempted amount cited above shall remain subject to taxation. The
unremarried surviving spouse or minor children of any such disabled veteran as
defined in this Code section shall also be entitled to an exemption of the
greater of
$32,500.00 or the maximum amount which may be granted to a disabled veteran
under Section 2102 of Title 38 of the United States Code, as
amended,
same
percentage on the homestead so long as the
unremarried surviving spouse or minor children continue actually to occupy the
home as a residence and homestead, such exemption being from all ad valorem
taxation for state, county, municipal, and school purposes.
As of
January 1, 2004, the maximum amount which may be granted to the unremarried
surviving spouse or minor children of any such disabled veteran under the
above-stated federal law is $50,000.00. The value of all property in excess of
such exemption granted to such unremarried surviving spouse or minor children
shall remain subject to taxation.
(c)(1)
Any disabled veteran qualifying
pursuant to
paragraph (1) or (2) of subsection (a) of this Code section
for the homestead exemption provided for
in this Code section shall file with the tax commissioner or tax receiver a
letter from the Department of Veterans Affairs or the Department of Veterans
Service stating the qualifying disability
and a copy of
his or her honorable
discharge.
(2)
Any disabled veteran qualifying pursuant to paragraph (3) of subsection (a) of
this Code section for the homestead exemption provided for in this Code section
shall file with the tax commissioner or tax receiver a copy of his DD form 214
(discharge papers from his military records) along with a letter from a doctor
who is licensed to practice medicine in this state stating that he is disabled
due to loss or loss of use of both lower extremities such as to preclude
locomotion without the aid of braces, crutches, canes, or a wheelchair; due to
blindness in both eyes, having only light perception, together with the loss or
loss of use of one lower extremity; or due to the loss or loss of use of one
lower extremity together with residuals of organic disease or injury which so
affect the functions of balance or propulsion as to preclude locomotion without
resort to a wheelchair. Prior to approval of an exemption, a county board of tax
assessors may require the applicant to provide not more than two additional
doctors´ letters if the board is in doubt as to the applicant´s
eligibility for the exemption.
(3)
Any disabled veteran qualifying pursuant to paragraph (4) of subsection (a) of
this Code section for the homestead exemption provided for in this Code section
shall file with the tax commissioner or tax receiver a letter from a doctor who
is licensed to practice medicine in this state stating the qualifying
disability. Prior to approval of an exemption, a county board of tax assessors
may require the applicant to provide not more than two additional doctors´
letters if the board is in doubt as to the applicant´s eligibility for the
exemption.
(4)
Any disabled veteran qualifying pursuant to paragraph (5) of subsection (a) of
this Code section for the homestead exemption provided for in this Code section
shall file with the tax commissioner or tax receiver a letter from the
Department of Veterans Affairs or the Department of Veterans Service stating the
eligibility for such housing assistance.
(d)
Each disabled veteran shall file for the exemption only once in the county of
his or
her residence. Once filed, the exemption
shall automatically be renewed from year to
year,
except as provided in subsection (e) of this Code
section. Such exemption shall be extended
to the unremarried surviving spouse or minor children at the time of his
or
her death so long as they continue to
occupy the home as a residence and homestead. In the event a disabled veteran
who would otherwise be entitled to the exemption dies or becomes incapacitated
to the extent that he or she cannot personally file for such exemption, the
spouse, the unremarried surviving spouse, or the minor children at the time of
the disabled veteran´s death may file for the exemption and such exemption
may be granted as if the disabled veteran had made personal application
therefor.
(e)
In the event that this Code section as it exists on and after January 1, 2009,
provides a lesser homestead exemption for any taxpayer than was provided for
such taxpayer under this Code section as it existed prior to that date, the
taxpayer shall continue to be entitled to the prior law homestead exemption so
long as he or she continues to occupy the home as a residence and
homestead.
(f)
The exemption provided for in this Code section shall be in addition to and not
in lieu of any other exemption granted by law.
(e)
Not more often than once every three years, the county board of tax assessors
may require the holder of an exemption granted pursuant to this Code section to
substantiate his continuing eligibility for the exemption. In no event may the
board require more than three doctors´ letters to substantiate
eligibility.
(f)
Any person who as of January 1, 1991, has applied and is eligible for the
exemption for disabled veterans, their surviving spouses, and minor children
formerly provided for by the sixth unnumbered subparagraph of Article VII,
Section I, Paragraph IV of the Constitution of 1976; the exemption for disabled
veterans provided for in Article VII, Section II, Paragraph V of the
Constitution of 1983; or the exemption for disabled veterans formerly provided
for by Code Section 48-5-48.3 as enacted by an Act approved April 11, 1986 (Ga.
L. 1986, p. 1445), shall be eligible for the exemption granted by subsection (b)
of this Code section without applying for such
exemption."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the Secretary
of State shall call and conduct an election as provided in this section for the
purpose of submitting this Act to the electors of the State of Georgia for
approval or rejection. The Secretary of State shall conduct that election on
the date of the November, 2008, state-wide general election. The Secretary of
State shall issue the call and conduct that special election as provided by
general law. The Secretary of State shall cause the date and purpose of the
special election to be published in the official organ of each county in the
state once a week for two weeks immediately preceding the date of the
referendum. The ballot shall have written thereon the following:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which grants to disabled veterans a homestead exemption
proportional to the percentage of their disability?"
|
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, then
Section 1 of this Act shall become effective on January 1, 2009, and shall
apply to all taxable years beginning on or after that date. If Section 1 of
this 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.
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.