08 LC 28
4246S/AP
House
Bill 999 (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 Effingham
County School District ad valorem taxes for educational 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 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.
This
Act shall be known and may be cited as the "Effingham County School District
Carter-Burns Act."
SECTION
2.
(a)
As used in this Act, the term:
(1)
"Ad valorem taxes for educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Effingham County School
District, including, but not limited to, any ad valorem taxes to pay interest on
and to retire county school district 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 tax commissioner shall
adjust the base year assessed value by the lesser of 3 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 Effingham County School District is granted an exemption on
that person´s homestead from Effingham County School District ad valorem
taxes for educational 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 the 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 adjusted to reflect
such removal and the exemption shall be recalculated accordingly. The value of
that property in excess of such exempted amount shall remain subject to
taxation.
(2)
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 tax commissioner of Effingham County giving such
information relative to receiving such exemption as will enable the tax
commissioner to make a determination regarding the initial and continuing
eligibility of such owner for such exemption. The tax commissioner of Effingham
County 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 so 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 tax commissioner of the county 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, municipal ad valorem taxes for municipal purposes, or independent school district 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 county school district ad valorem taxes for educational 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 so 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 tax commissioner of the county 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, municipal ad valorem taxes for municipal purposes, or independent school district 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 county school district ad valorem taxes for educational 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 election
superintendent of Effingham County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors
of the Effingham County School District for approval or rejection. The 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 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 Effingham
County. The ballot shall have written or printed thereon the
words:
|
"( ) YES
( ) NO
|
Shall
the Act entitled the "Effingham County School District Carter-Burns Act" be
approved which provides a homestead exemption from Effingham County School
District ad valorem taxes for educational 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 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
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 Effingham County.
It shall be the 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.