07 LC 28
3472/AP
House
Bill 618 (AS PASSED HOUSE AND SENATE)
By:
Representatives Fludd of the
66th
and Beasley-Teague of the
65th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from City of Union City ad valorem taxes for
municipal purposes in the amount of $25,000.00 of the assessed value of the
homestead for residents of that city who are 65 years of age or older; 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 homestead exemption from City of Union City ad valorem taxes for municipal
purposes in the amount of $2,000.00 of the assessed value of the homestead for
residents of that city 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 referendums, effective dates, and
automatic repeal; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
PART
I.
SECTION 1-1.
SECTION 1-1.
(a)
As used in this Part, 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 Union City,
except for 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.
(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 Union City who is a senior citizen is granted an
exemption on that person´s homestead from City of Union City ad valorem
taxes for municipal purposes in the amount of $25,000.00 of the assessed value
of that homestead. The value of that property in excess of such exempted amount
shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or person´s agent files an application with the governing authority of the City of Union City, 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 Union City, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The governing authority of the City of Union City, 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 owner 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 Union City, 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 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 municipal 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, 2008.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or person´s agent files an application with the governing authority of the City of Union City, 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 Union City, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The governing authority of the City of Union City, 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 owner 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 Union City, 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 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 municipal 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, 2008.
SECTION
1-2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the municipal
election superintendent of the City of Union City shall call and conduct an
election as provided in this section for the purpose of submitting Section 1-1
of this Act to the electors of the City of Union City for approval or rejection.
The municipal election superintendent shall conduct that election on the Tuesday
following the first Monday in November, 2007, 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 Fulton County. The ballot shall have written or printed thereon the
words:
|
"( ) YES
( ) NO
|
Shall
Section 1-1 of the Act be approved which provides a homestead exemption from
City of Union City ad valorem taxes for municipal purposes in the amount of
$25,000.00 of the assessed value of the homestead for residents of that city who
are 65 years of age or older?"
|
All
persons desiring to vote for approval of Section 1-1 of this Act shall vote
"Yes," and all persons desiring to vote for rejection of Section 1-1 of this Act
shall vote "No." If more than one-half of the votes cast on such question are
for approval of Section 1-1 of this Act, Section 1-1 of this Act shall become of
full force and effect on January 1, 2008. If Section 1-1 of this Act is not so
approved or if the election is not conducted as provided in this section,
Section 1-1 of this Act shall not become effective and Section 1-1 of 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 Union City. It shall be the municipal election
superintendent´s duty to certify the result thereof to the Secretary of
State.
PART
II.
SECTION 2-1.
SECTION 2-1.
(a)
As used in this Part, 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 Union City,
except for 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.
(b)
Each resident of the City of Union City who is disabled is granted an exemption
on that person´s homestead from City of Union City ad valorem taxes for
municipal purposes in the amount of $2,000.00 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, 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.
(2)
A person shall not receive the homestead exemption granted by subsection (b) of
this section unless the person or person´s agent files an application with
the governing authority of the City of Union City, or the designee thereof,
giving such additional information relative to receiving such exemption as will
enable the governing authority of the City of Union City, or the designee
thereof, to make a determination regarding the initial and continuing
eligibility of such owner for such exemption. The governing authority of the
City of Union City, 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 owner 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 Union City, 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 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 municipal 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, 2008.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect 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 municipal 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, 2008.
SECTION
2-2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the municipal
election superintendent of the City of Union City shall call and conduct an
election as provided in this section for the purpose of submitting Section 2-1of
this Act to the electors of the City of Union City for approval or rejection.
The municipal election superintendent shall conduct that election on the Tuesday
following the first Monday in November, 2007, 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 Fulton County. The ballot shall have written or printed thereon the
words:
|
"( ) YES
( ) NO
|
Shall
Section 2-1 of the Act be approved which provides a homestead exemption from
City of Union City ad valorem taxes for municipal purposes in the amount of
$2,000.00 of the assessed value of the homestead for residents of that city who
are disabled?"
|
All
persons desiring to vote for approval of Section 2-1 of this Act shall vote
"Yes," and all persons desiring to vote for rejection of Section 2-1 of this Act
shall vote "No." If more than one-half of the votes cast on such question are
for approval of Section 2-1 of this Act, Section 2-1 of this Act shall become of
full force and effect on January 1, 2008. If Section 2-1 of this Act is not so
approved or if the election is not conducted as provided in this section,
Section 2-1 of this Act shall not become effective and Section 2-1 of 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 Union City. It shall be the municipal election
superintendent´s duty to certify the result thereof to the Secretary of
State.
PART
III.
SECTION 3-1.
SECTION 3-1.
Except
as otherwise provided in Sections 1-2 and 2-2 of this Act, this Act shall become
effective upon its approval by the Governor or upon its becoming law without
such approval.
SECTION
3-2.
All
laws and parts of laws in conflict with this Act are repealed.