08 LC 18
6684
House
Bill 1263
By:
Representatives Stanley-Turner of the
53rd,
Thomas of the
55th,
Brooks of the
63rd,
Fludd of the
66th,
Beasley-Teague of the
65th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from City of Atlanta independent 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 City of Atlanta
independent school district, including, but not limited to, any ad valorem taxes
to pay interest on and to retire independent 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 City of Atlanta independent school district who is a senior
citizen is granted an exemption on that person´s homestead from City of
Atlanta independent school district ad valorem taxes for educational purposes
for the full value of that
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 governing authority of the City of Atlanta, 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 the City of Atlanta, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such person for such exemption. The governing authority of the City of Atlanta, 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 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 governing authority of the City of Atlanta, or the designee thereof, in the event that person for any reason becomes ineligible for such 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 county 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 City of Atlanta independent 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 governing authority of the City of Atlanta, 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 the City of Atlanta, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such person for such exemption. The governing authority of the City of Atlanta, 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 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 governing authority of the City of Atlanta, or the designee thereof, in the event that person for any reason becomes ineligible for such 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 county 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 City of Atlanta independent 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 municipal
election superintendent of the City of Atlanta 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 Atlanta independent school district 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
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 Fulton County. The ballot shall have written or printed
thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from City of Atlanta
independent 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 the City of
Atlanta. 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.