07 LC 14
9624/AP
House
Bill 633 (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 a homestead exemption from all City of Woodstock ad valorem taxes for
city purposes in the amount of $100,000.00 of the assessed value of the
homestead for certain residents of that city who are disabled veterans or their
unremarried surviving spouses, if deceased, on a current or subsequent
homestead; 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 city purposes" means all ad valorem taxes for city
purposes levied by, for, or on behalf of the City of Woodstock, including, but
not limited to, taxes to retire bonded indebtedness.
(2)
"Disabled veteran" means:
(A)
A wartime 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 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;
(B)
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, who 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;
(C)
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;
(D)
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
(E)
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.
(3)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A.
(b)
Any disabled veteran as defined in any subparagraph of paragraph (2) of
subsection (a) of this section who is a resident of the City of Woodstock is
granted an exemption in the amount of $100,000.00 on the assessed value 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 city
purposes. The value of all property in excess of such exemption granted to such
veteran shall remain subject to taxation. The unremarried surviving spouse or
minor children of any such disabled veteran as defined in this section shall
also be entitled to an exemption in the amount of $100,000.00 on the assessed
value on his or her homestead which such person owns and actually occupies as a
residence and homestead, such exemption being from all ad valorem taxation for
city purposes. 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 subparagraph (a)(2)(A) or (a)(2)(B)
of this section for the homestead exemption provided for in this section shall
file with the city a letter from the Department of Veterans Affairs or the
Department of Veterans Service stating the qualifying disability.
(2)
Any disabled veteran qualifying pursuant to subparagraph (a)(2)(C) of this
section for the homestead exemption provided for in this section shall file with
the city a copy of his or her DD Form 214 (discharge papers from his or her
military records) along with a letter from a doctor who is licensed to practice
medicine in this state stating that he or she 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 city employee 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 subparagraph (a)(2)(D) of this
section for the homestead exemption provided for in this section shall file with
the city 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
city employee, 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 subparagraph (a)(2)(E) of this
section for the homestead exemption provided for in this section shall file with
the city a letter from the Department of Veterans Affairs or Department of
Veterans Service stating the eligibility for such housing
assistance.
(d)
Each disabled veteran shall file for the exemption only once in the city. Once
filed, the exemption shall automatically be renewed from year to year, except as
provided in subsection (e) of this 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) Not more often than once every three years, a city employee may require the holder of an exemption granted pursuant to this section to substantiate his or her continuing eligibility for the exemption. In no event may the city require more than three doctors´ letters to substantiate eligibility.
(f) The exemption granted by this Act shall not apply to or affect any state taxes, county taxes, or county school district taxes for educational purposes. The homestead exemption granted by this Act shall be in addition to, and not in lieu of, any other homestead exemption applicable to City of Woodstock ad valorem taxes for city purposes except that for disabled veterans it shall be the sole homestead exemption applicable to City of Woodstock ad valorem taxes for city purposes.
(g) The exemption granted by this Act shall apply to all taxable years beginning on or after January 1, 2008.
(e) Not more often than once every three years, a city employee may require the holder of an exemption granted pursuant to this section to substantiate his or her continuing eligibility for the exemption. In no event may the city require more than three doctors´ letters to substantiate eligibility.
(f) The exemption granted by this Act shall not apply to or affect any state taxes, county taxes, or county school district taxes for educational purposes. The homestead exemption granted by this Act shall be in addition to, and not in lieu of, any other homestead exemption applicable to City of Woodstock ad valorem taxes for city purposes except that for disabled veterans it shall be the sole homestead exemption applicable to City of Woodstock ad valorem taxes for city purposes.
(g) The exemption granted by this Act shall apply to all taxable years beginning on or after January 1, 2008.
SECTION
2.
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:
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"( ) YES
( ) NO
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Shall
the Act be approved which provides a homestead exemption from City of Woodstock
ad valorem taxes for city purposes in the amount of $250,000.00 of the appraised
value of the homestead for residents of that city for disabled veterans or their
unremarried surviving spouses, if deceased, on a current or subsequent
homestead?"
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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, 2008. 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
Woodstock. 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.