08 LC 28 3966S
(SCS)
Senate
Bill 159
By:
Senators Staton of the 18th, Rogers of the 21st, Chance of the 16th, Seabaugh of
the 28th, Golden of the 8th and others
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to tax exemptions, so as to change the date for
filing applications for homestead exemptions; to provide for related matters; to
provide an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to tax exemptions, is amended by revising Code Section
48-5-45, relating to application for homestead exemption, as
follows:
"48-5-45.
(a)(1)
An applicant seeking a homestead exemption as provided in Code Section 48-5-44
and qualifying under the provisions of Code Section 48-5-40 shall file a written
application and schedule with the tax receiver or tax commissioner charged with
the duty of receiving returns of property for taxation at any time during the
calendar year subsequent to the property becoming the primary residence of the
applicant up to and including
March 1 of
the following year
the date for
the closing of the books for the return of taxes for the calendar
year.
(2)
The failure to file properly the application and schedule on or before
March
1
the date for
the closing of the books for the return of
taxes of a calendar year in which the
taxes are due shall constitute a waiver of the homestead exemption on the part
of the applicant failing to make the application for such exemption for that
year.
(b)
The owner of a homestead which is actually occupied by the owner as a residence
and homestead shall not have to apply for the exemption more than once so long
as the owner remains in continuous occupation of the residence as a homestead.
The exemption shall automatically be renewed from year to year so long as the
owner continuously occupies the residence as a homestead.
(c)
It is unlawful for any person, firm, or corporation to solicit, either directly
or by mail or advertisement, any other person for the purpose of filing on
behalf of such other person the application and schedule for homestead exemption
required by this Code section if a fee is charged for filing such application
and schedule on behalf of such other person. A violation of this subsection
shall be a misdemeanor."
SECTION
2.
This
Act shall become effective on July 1, 2008.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.