08 LC 34
1472/AP
House
Bill 1115 (AS PASSED HOUSE AND SENATE)
By:
Representatives Bearden of the
68th,
Butler of the
18th,
and Nix of the
69th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Carroll County school district ad valorem
taxes for educational purposes for the full value of the homestead for residents
of that school district who are 65 years of age or older; 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 educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Carroll 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)
"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 older 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 Carroll County school district who is a senior citizen is
granted an exemption on that person´s homestead from Carroll County school
district ad valorem taxes for educational purposes for the full value of the
homestead.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless such person or person´s agent files an application with the tax commissioner of Carroll County, giving the person´s age and such additional information relative to receiving such exemption as will enable the tax commissioner of Carroll County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Carroll 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 as long as the person granted the homestead exemption under subsection (b) of this section 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 Carroll 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 any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, 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 Carroll 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.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless such person or person´s agent files an application with the tax commissioner of Carroll County, giving the person´s age and such additional information relative to receiving such exemption as will enable the tax commissioner of Carroll County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Carroll 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 as long as the person granted the homestead exemption under subsection (b) of this section 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 Carroll 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 any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, 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 Carroll 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
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Carroll County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Carroll County school district for approval or rejection. The election
superintendent shall conduct that election on the date of the November, 2008,
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 Carroll County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Carroll County
school district ad valorem taxes for educational purposes for the full value of
the homestead for residents of that school district who are 65 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, 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 Carroll County.
It shall be the 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.