08 HB 998/AP
House
Bill 998 (AS PASSED HOUSE AND SENATE)
By:
Representative Carter of the
159th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a short title; to provide for a homestead exemption from City of Rincon
ad valorem taxes for municipal purposes in an amount equal to the amount by
which the current year assessed value of a homestead exceeds the adjusted base
year assessed value of such homestead; to provide for definitions; to specify
the terms and conditions of the exemption and the procedures relating thereto;
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.
This
Act shall be known and may be cited as the "City of Rincon Carter-Burns
Act."
SECTION
2.
(a)
As used in this Act, the term:
(1)
"Ad valorem taxes for municipal purposes" means all municipal ad valorem taxes
for municipal purposes levied by, for, or on behalf of the City of Rincon,
including, but not limited to, ad valorem taxes to pay interest on and to retire
municipal bonded indebtedness.
(2)
"Base year" means:
(A)
For those persons who are receiving a homestead exemption on January 1, 2009,
the 2008 taxable year; or
(B)
For those persons applying for a homestead exemption on and after January 1,
2009, the taxable year immediately preceding the taxable year in which the
exemption under this Act is first granted to the most recent owner of such
homestead;
provided,
however, that in the event a reassessment of the homestead causes the actual
assessed value of that homestead to be increased, the governing authority of the
City of Rincon, or the designee thereof, shall adjust the base year assessed
value by the lesser of three percent; the percentage change in the Consumer
Price Index as reported by the United States Department of Labor Bureau of Labor
Statistics; or the actual percentage increase in the actual assessed
value.
(3)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended, with the additional qualification that it shall
include only the primary residence and not more than five contiguous acres of
land immediately surrounding such residence.
(b)(1)
Each resident of the City of Rincon is granted an exemption on that
person´s homestead from City of Rincon ad valorem taxes for municipal
purposes in an amount equal to the amount by which the current year assessed
value of that homestead exceeds the adjusted base year assessed value of that
homestead. This exemption shall not apply to taxes assessed on improvements to
the homestead or additional land that is added to the homestead after January 1
of the base year. If any real property is removed from the homestead, the base
year assessed value shall be recalculated accordingly. The value of that
property in excess of such exempted amount shall remain subject to
taxation.
(2)
In all other cases, the unremarried surviving spouse of the deceased spouse who
has been granted the exemption provided for in paragraph (1) of this subsection
shall continue to receive the exemption provided under paragraph (1) of this
subsection, so long as that unremarried surviving spouse continues to occupy the
home as a residence and homestead.
(c)
Those persons receiving homestead exemptions on January 1, 2009, shall
automatically receive the homestead exemption granted by subsection (b) of this
section. For a person who is not receiving a homestead exemption on January 1,
2009, such 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 Rincon, or the designee
thereof, giving such information relative to receiving such exemption as will
enable the governing authority of the City of Rincon, 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 Rincon, 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 Rincon, 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, 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 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 Rincon, 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, 2009.
SECTION
3.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the municipal
election superintendent of the City of Rincon 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 Rincon for approval or rejection. The municipal
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 municipal 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 Effingham
County. The ballot shall have written or printed thereon the
words:
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"( ) YES
( ) NO
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Shall
the Act entitled the "City of Rincon Carter-Burns Act" be approved which
provides a homestead exemption from City of Rincon ad valorem taxes for
municipal purposes in an amount equal to the amount by which the current year
assessed value of a homestead exceeds the adjusted base year assessed value of
such homestead?"
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All
persons desiring to vote for approval of the Act shall vote "Yes," and those
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
2 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 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
Rincon. 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.