07
LC 35 0588
Senate
Bill 316
By:
Senator Douglas of the 17th
AS
PASSED
AN
ACT
To
provide for a homestead exemption from Newton County ad valorem taxes for school
district maintenance and operations purposes in the amount of $30,000.00 of the
assessed value of the homestead for residents of that county who are 65 years of
age or over and whose annual adjusted gross income does not exceed $25,000.00;
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 school district maintenance and operations purposes" means
all ad valorem taxes for the school district levied by, for, or on behalf of
Newton County for the maintenance and operation of facilities for the county
school district, including, but not limited to, any ad valorem taxes to pay
interest on and to retire bonded indebtedness for the local school board or any
authority operating on behalf of the school district.
(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 over on or before
January 1 of the year in which application for the exemption under this Act is
made.
(b)
Each resident of the Newton County school district who is a senior citizen and
whose annual adjusted gross income does not exceed $25,000.00, is granted an
exemption on that person´s homestead from Newton County ad valorem taxes
for school district maintenance and operations purposes in the amount of
$30,000.00 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 Newton County, 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 Newton County, 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 Newton County, 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 this Act to notify the governing authority of Newton County, or the designee thereof, in the event that person for any reason becomes ineligible for that exemption.
(e) The exemption granted by this Act shall not apply to or affect state ad valorem taxes, county ad valorem taxes for other county purposes, or city ad valorem taxes, if any. The homestead exemption granted by this Act shall be in addition to and not in lieu of any other homestead exemption applicable to ad valorem taxes.
(f) The exemption granted by this Act shall apply to all taxable years beginning on or after January 1, 2009.
(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 Newton County, 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 Newton County, 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 Newton County, 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 this Act to notify the governing authority of Newton County, or the designee thereof, in the event that person for any reason becomes ineligible for that exemption.
(e) The exemption granted by this Act shall not apply to or affect state ad valorem taxes, county ad valorem taxes for other county purposes, or city ad valorem taxes, if any. The homestead exemption granted by this Act shall be in addition to and not in lieu of any other homestead exemption applicable to ad valorem taxes.
(f) The exemption granted by this Act shall apply to all taxable years beginning on or after January 1, 2009.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Newton County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of Newton
County for approval or rejection. The election superintendent shall conduct
that election on the date of the state-wide presidential primary election in
2008 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 Newton County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Newton County
school district ad valorem taxes for maintenance and operations purposes in the
amount of $30,000.00 of the assessed value of the homestead for residents of
that county who are 65 years of age or over and whose annual adjusted gross
income does not exceed $25,000.00?"
|
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
1 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 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 Newton County.
It shall be the Newton County 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.