08 LC 18
7315/AP
House
Bill 1411 (AS PASSED HOUSE AND SENATE)
By:
Representatives Mills of the
25th,
Rogers of the
26th,
Collins of the
27th,
and Benton of the
31st
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act providing for homestead exemptions from Hall County school district
ad valorem taxes for educational purposes for certain residents of that school
district who are senior citizens, approved April 6, 1998 (Ga. L. 1998,
p. 4281), as amended, so as to allow any person who is 62 to 70 years of
age who receives the first exemption to automatically receive the second
exemption upon reaching 70 years of age; 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.
An
Act providing for homestead exemptions from Hall County school district ad
valorem taxes for educational purposes for certain residents of that school
district who are senior citizens, approved April 6, 1998 (Ga. L. 1998, p. 4281),
as amended, is amended by revising Section 2 as follows:
"SECTION
2.
(a)
Each resident of the Hall County school district who is disabled or at least 62
years of age but less than 70 years of age on or before January 1 of the year in
which application for the exemption under this subsection is made is granted an
exemption on that person´s homestead from all Hall County school district
ad valorem taxes for educational purposes in the amount of $30,000.00 of the
assessed value of that homestead if that person´s income, together with the
income of the spouse of such person who resides within such homestead, does not
exceed $25,000.00 for the immediately preceding taxable year. The unremarried
surviving widow or widower who is at least 55 years of age shall continue to
receive the exemption provided under this subsection so long as that unremarried
surviving widow or widower continues to occupy the home as a residence and
homestead, until such unremarried surviving widow or widower becomes 70 years of
age or older and is otherwise qualified to receive the exemption under
subsection (b) of this section. With respect to the exemption under this
subsection, such unremarried surviving widow or widower shall remain subject to
the income limitations specified in this subsection. The value of that property
in excess of such exempted amount shall remain subject to taxation.
(b)
Each resident of the Hall County school district who is 70 years of age or older
on or before January 1 of the year in which application for the exemption under
this subsection is made is granted an exemption on that person´s homestead
from all Hall County school district ad valorem taxes for educational purposes
for the full value of that homestead. The unremarried surviving widow or
widower who is at least 65 years of age shall continue to receive the exemption
provided under this subsection so long as that unremarried surviving widow or
widower continues to occupy the home as a residence and homestead.
(c)(1)
In order to qualify for the exemption provided for in subsection (a) of this
section as being disabled, the person claiming such exemption shall be required
to obtain a certificate from not more than three physicians licensed to practice
medicine under Chapter 34 of Title 43 of the O.C.G.A., as amended, certifying
that in the opinion of such physician or physicians such person is mentally or
physically incapacitated to the extent that such person is unable to be
gainfully employed and that such incapacity is likely to be permanent. Such
certificate or certificates shall constitute part of and be submitted with the
application provided for in paragraph (2) of this subsection.
(2)
Any person who has applied for or is receiving the exemption under subsection
(a) of this section shall be automatically eligible for the exemption under
subsection (b) of this section upon properly meeting the age qualification
without applying therefor. Otherwise, a person shall not receive the homestead
exemption granted by subsection (a) or (b) of this section unless such
person or person´s agent files an affidavit with the tax commissioner of
Hall County giving such person´s age and, if required, the amount of income
which such person and such person´s spouse residing within such homestead
received during the last taxable year and such additional information relative
to receiving such exemption as will enable the tax commissioner to make a
determination as to whether such owner is entitled to such exemption. The tax
commissioner shall provide affidavit forms for this purpose."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Hall County shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of the Hall
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 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 Hall County. The ballot shall have written or printed
thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which amends the Hall County school district homestead
exemptions for senior citizens by allowing any person who is 62 to 70 years of
age who receives the first exemption to automatically receive the second
exemption upon reaching 70 years of age?"
|
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 shall become of full force and effect on January 1, 2009, and shall
be applicable to all taxable years beginning on or after 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
Hall 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.
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.