07 LC 14
9726/AP
House
Bill 788 (AS PASSED HOUSE AND SENATE)
By:
Representatives Smith of the
129th
and Buckner of the
130th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act providing a homestead exemption from Harris County ad valorem taxes
for county purposes for residents who are 65 years of age or over or disabled
and meet certain income qualifications, approved April 1, 1994 (Ga. L. 1994, p.
4551), so as to change the qualifications for the exemptions and the amount of
the exemption; to provide for applicability of the exemption to ad valorem taxes
for educational purposes levied by, for, or on behalf of the Harris County
school district; to provide for related matters; 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 a homestead exemption from Harris County ad valorem taxes for
county purposes for residents who are 65 years of age or over or disabled and
meet certain income qualifications, approved April 1, 1994 (Ga. L. 1994, p.
4551), is amended by revising paragraph (1) of Section 1 as
follows:
"(1)
'Ad valorem taxes for county purposes' means ad valorem taxes for county
purposes levied by, for, or on behalf of Harris County, including taxes to
retire bonded indebtedness, and 'ad valorem taxes for school purposes' means ad
valorem taxes for educational purposes levied by, for, or on behalf of the
Harris County school district, including taxes to retire bonded
indebtedness."
SECTION
2.
Said
Act is further amended by revising Sections 2, 5, and 7 as follows:
"SECTION
2.
(a)
Each resident of Harris County who is disabled or 65 years of age or older is
granted:
(1)
An exemption on that person´s homestead from Harris County ad valorem taxes
for county purposes in the amount of $20,000.00 of the assessed value of that
homestead for taxable years beginning on or after January 1, 2009, if that
person´s gross income, together with the income of the spouse of such
person who resides within such household does not exceed $50,000.00 for the
immediately preceding taxable year; and
(2)
An exemption from Harris County ad valorem taxes for school purposes in the
amount of $10,000.00 of the assessed value of that homestead for the taxable
year beginning January 1, 2009, and in the amount of $20,000.00 of the assessed
value of that homestead for taxable years beginning on or after January 1, 2010,
if that person´s gross income, together with the income of the spouse of
such person who resides within such homestead, does not exceed $35,000.00 for
the immediately preceding taxable year.
(b)
In the case of a homestead which is jointly owned by a person and such
person´s spouse, the exemption authorized by this section shall apply to
any such homestead if either spouse is 65 years of age or older or
disabled."
"SECTION
5.
The
exemption granted by this Act shall not apply to or affect any state taxes or
municipal taxes."
"SECTION
7.
The
exemption granted by this Act 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 Harris County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of Harris
County and the Harris 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 Harris County. The ballot
shall have written or printed thereon the words:
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"( ) YES
( ) NO
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Shall
the Act be approved which increases the homestead exemption from Harris County
taxes from $10,000.00 to $20,000.00 for taxable years beginning on or after
January 1, 2009, for qualified residents who are blind, disabled, or 65 years of
age or older and whose gross income together with the gross income of such
person´s spouse who resides in such homestead does not exceed $50,000.00;
and to provide for a homestead exemption from Harris County ad valorem taxes for
school purposes in the amount of $10,000.00 of the assessed value of that
homestead for the taxable year beginning January 1, 2009, and in the amount of
$20,000.00 of the assessed value of that homestead for taxable years beginning
on or after January 1, 2010, if that person´s gross income, together with
the income of the spouse of such person who resides within such homestead, does
not exceed $35,000.00 for the immediately preceding taxable year; and to
supersede the current homestead exemption relative to residents who are 65 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,
Sections 1 and 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, Sections 1 and 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 Harris 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.