07 LC 14
9592/AP
House
Bill 632 (AS PASSED HOUSE AND SENATE)
By:
Representatives Jerguson of the
22nd,
Hill of the
21st,
Byrd of the
20th,
and Hamilton of the
23rd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from City of Woodstock ad valorem taxes for
municipal purposes in the amount of $100,000.00 of the assessed value of the
homestead for residents of that city who are 62 years of age or over; 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 Woodstock,
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.
(3)
"Senior citizen" means a person who is 62 years of age or over 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 Woodstock who is a senior citizen is granted an
exemption on that person´s homestead from City of Woodstock ad valorem
taxes for municipal purposes in the amount of $100,000.00 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 Woodstock, 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 Woodstock, 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 Woodstock, or the designee thereof, shall provide application forms for this purpose. Any person who claimed and qualified for the exemption provided by the Act approved April 13, 2001 (Ga. L. 2001, p. 3797), shall be qualified for the exemption provided by this Act, subject to automatic renewal and duty to notify of ineligibility as provided in subsection (d) of this section.
(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 Woodstock, 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 except that for senior citizens it shall be the sole homestead exemption applicable to City of Woodstock ad valorem taxes for city 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 Woodstock, 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 Woodstock, 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 Woodstock, or the designee thereof, shall provide application forms for this purpose. Any person who claimed and qualified for the exemption provided by the Act approved April 13, 2001 (Ga. L. 2001, p. 3797), shall be qualified for the exemption provided by this Act, subject to automatic renewal and duty to notify of ineligibility as provided in subsection (d) of this section.
(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 Woodstock, 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 except that for senior citizens it shall be the sole homestead exemption applicable to City of Woodstock ad valorem taxes for city 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.
An
Act providing for a homestead exemption for senior citizens of the City of
Woodstock, approved April 13, 2001 (Ga. L. 2001, p. 3797), is repealed in its
entirety as of January 1, 2008, subject to referendum approval as specified in
Section 3 of this Act.
SECTION
3.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the municipal
election superintendent of the City of Woodstock 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 Woodstock for approval or rejection. The municipal
election superintendent shall conduct that election on the Tuesday after 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
Cherokee County. The ballot shall have written or printed thereon the
words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from City of Woodstock
ad valorem taxes for city purposes for up to $250,000.00 of the appraised value
of the homestead for residents of that city who are 62 years of age or over and
therefore repeal the Act approved on November 6, 2001, which read, 'Shall the
Act be approved which provides a homestead exemption from City of Woodstock ad
valorem taxes for city purposes for the full value of the homestead after a
two-year phase-in period for residents of that city who are 62 years of age or
older'?"
|
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,
Sections 1 and 2 of this Act shall become of full force and effect on January 1,
2008. If the Act is not so approved or if the election is not conducted as
provided in this section, Sections 1 and 2 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 Woodstock. It shall be the municipal election
superintendent´s duty to certify the result thereof to the Secretary of
State.
SECTION
4.
Except
as otherwise provided in Section 3 of this Act, this Act shall become effective
upon its approval by the Governor or upon its becoming law without such
approval.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.