HB 1019 - Putnam County; homestead exemption; certain residents
Georgia House of Representatives - 1995/1996 Sessions
HB 1019 - Putnam County; homestead exemption; certain residents
Page Numbers - 1/ 2/ 3/ 4/ 5/ 6
1. Parham 122nd 2. Channell 111th
House Comm: LLeg / Senate Comm: SLGO /
House Vote: Yeas 129 Nays 1 Senate Vote: Yeas 48 Nays 0
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House Action Senate
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3/9/95 Read 1st Time 3/14/95
3/10/95 Read 2nd Time
3/13/95 Favorably Reported 3/15/95
Committee Amend/Sub Sub
3/13/95 Read 3rd Time
3/13/95 Passed/Adopted 3/15/95
Comm/Floor Amend/Sub CS
3/15/95 Amend/Sub Agreed To
3/31/95 Sent to Governor
4/5/95 Signed by Governor
227 Act/Veto Number
4/5/95 Effective Date
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Code Sections amended:
HB 1019 HB 1019/AP
H. B. No. 1019 (AS PASSED HOUSE AND SENATE)
By: Representatives Parham of the 122nd and Channell of the
111th
A BILL TO BE ENTITLED
AN ACT
1- 1 To provide for homestead exemptions from Putnam County ad
1- 2 valorem taxes for county purposes and from Putnam County
1- 3 school district ad valorem taxes for educational purposes in
1- 4 the amount of $10,000.00 of the assessed value of certain
1- 5 homesteads which are leased to certain residents of that
1- 6 county after a phase in period; to provide for definitions;
1- 7 to specify the terms and conditions of each exemption and
1- 8 the procedures relating thereto; to provide for referenda;
1- 9 to provide for applicability, effective dates, and automatic
1-10 repeal; to repeal conflicting laws; and for other purposes.
1-11 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
Part 1
SECTION 1.
1-12 For purposes of this part, the term:
1-13 (1) "Ad valorem taxes for county purposes" means all ad
1-14 valorem taxes for county purposes levied by, for, or on
1-15 behalf of Putnam County including, but not limited to,
1-16 taxes to retire bonded indebtedness but not including
1-17 county school district ad valorem taxes for educational
1-18 purposes.
1-19 (2) "Homestead" means homestead as defined and qualified
1-20 in Code Section 48-5-40 of the O.C.G.A. but only
1-21 includes real property where the person who is the
1-22 applicant holds real property subject to a written lease
1-23 of not less than ten years in duration, the applicant
1-24 has held the property subject to such a lease for not
1-25 less than three years prior to the year for which
1-26 application is made, and the applicant is the owner of
1-27 all improvements located on the real property.
SECTION 2.
1-28 Each resident of Putnam County is granted an exemption on
1-29 that person's homestead from all Putnam County ad valorem
1-30 taxes for county purposes the following amounts:
H. B. No. 1019
-1- (Index)
HB 1019/AP
2- 1 (1) For the taxable year beginning on January 1, 1997,
2- 2 $4,000.00 of the assessed value of that homestead;
2- 3 (2) For the taxable year beginning on January 1, 1998,
2- 4 $6,000.00 of the assessed value of that homestead;
2- 5 (3) For the taxable year beginning on January 1, 1999,
2- 6 $8,000.00 of the assessed value of that homestead; and
2- 7 (4) For all taxable years beginning on or after January
2- 8 1, 2000, $10,000.00 of the assessed value of that
2- 9 homestead.
2-10 The value of the homestead in excess of the amount exempted
2-11 by this section shall remain subject to taxation.
SECTION 3.
2-12 The tax commissioner of Putnam County or the designee
2-13 thereof shall provide application forms for the exemption
2-14 granted by this part and shall require such information as
2-15 may be necessary to determine the initial and continuing
2-16 eligibility of the owner for the exemption.
SECTION 4.
2-17 The exemption shall be claimed and returned as provided in
2-18 Code Section 48-5-50.1 of the O.C.G.A. The exemption shall
2-19 be automatically renewed from year to year as long as the
2-20 owner occupies the residence as a homestead. It shall be
2-21 the duty of any person granted the homestead exemption under
2-22 this part to notify the tax commissioner of Putnam County or
2-23 the designee thereof in the event that person for any reason
2-24 becomes ineligible for that exemption.
SECTION 5.
2-25 The exemptions granted by this part shall not apply to or
2-26 affect any state taxes, municipal taxes, or county school
2-27 district taxes for educational purposes.
SECTION 6.
2-28 The exemptions granted by this part shall be in lieu of and
2-29 not in addition to any other homestead exemption from Putnam
2-30 County ad valorem taxes for county purposes.
SECTION 7.
2-31 The exemptions granted by this part shall apply to all
2-32 taxable years beginning on or after January 1, 1997.
H. B. No. 1019
-2- (Index)
HB 1019/AP
SECTION 8.
3- 1 Unless prohibited by the federal Voting Rights Act of 1965,
3- 2 as amended, the election superintendent of Putnam County
3- 3 shall call and conduct an election as provided in this
3- 4 section for the purpose of submitting this part to the
3- 5 electors of Putnam County for approval or rejection. The
3- 6 election superintendent shall conduct that election on the
3- 7 date of the November, 1996, state-wide general election and
3- 8 shall issue the call and conduct that election as provided
3- 9 by general law. The superintendent shall cause the date and
3-10 purpose of the election to be published once a week for two
3-11 weeks immediately preceding the date thereof in the official
3-12 organ of Putnam County. The ballot shall have written or
3-13 printed thereon the words:
3-14 "( ) YES Shall Part 1 of an Act be approved which
3-15 provides for a homestead exemption of Putnam
3-16 ( ) NO County ad valorem taxes for county purposes
3-17 in the amount of $10,000.00 of the assessed
3-18 value of certain homesteads which are leased
3-19 to certain residents of that county after a
3-20 phase in period?"
3-21 All persons desiring to vote for approval of this part shall
3-22 vote "Yes," and those persons desiring to vote for rejection
3-23 of the Act shall vote "No." If more than one-half of the
3-24 votes cast on such question are for approval of this part,
3-25 then Sections 1 through 7 of this part shall become of full
3-26 force and effect immediately and shall be applicable to all
3-27 taxable years beginning on or after January 1, 1997. If
3-28 Sections 1 through 7 of this part are not so approved or if
3-29 the election is not conducted as provided in this section,
3-30 Sections 1 through 7 of this part shall not become
3-31 effective, and this part shall be automatically repealed on
3-32 the first day of January immediately following that election
3-33 date.
3-34 The expense of such election shall be borne by Putnam
3-35 County. It shall be the election superintendent's duty to
3-36 certify the result thereof to the Secretary of State.
Part 2
SECTION 9.
3-37 For purposes of this Act, the term:
3-38 (1) "Ad valorem taxes for educational purposes" means
3-39 all ad valorem taxes for educational purposes levied by,
H. B. No. 1019
-3- (Index)
HB 1019/AP
4- 1 for, or on behalf of the Putnam County school district
4- 2 including, but not limited to, taxes to retire school
4- 3 bond indebtedness.
4- 4 (2) "Homestead" means homestead as defined and qualified
4- 5 in Code Section 48-5-40 of the O.C.G.A. but only
4- 6 includes real property where the person who is the
4- 7 applicant holds real property subject to a written lease
4- 8 of not less than ten years in duration, the applicant
4- 9 has held the property subject to such a lease for not
4-10 less than three years prior to the year for which
4-11 application is made, and the applicant is the owner of
4-12 all improvements located on the real property.
SECTION 10.
4-13 Each resident of the Putnam County school district is
4-14 granted an exemption on that person's homestead from all
4-15 Putnam County school district ad valorem taxes for
4-16 educational purposes in the following amounts:
4-17 (1) For the taxable year beginning on January 1, 1997,
4-18 $4,000.00 of the assessed value of that homestead;
4-19 (2) For the taxable year beginning on January 1, 1998,
4-20 $6,000.00 of the assessed value of that homestead;
4-21 (3) For the taxable year beginning on January 1, 1999,
4-22 $8,000.00 of the assessed value of that homestead; and
4-23 (4) For all taxable years beginning on or after January
4-24 1, 2000, $10,000.00 of the assessed value of that
4-25 homestead.
4-26 The value of the homestead in excess of the amount exempted
4-27 by this section shall remain subject to taxation.
SECTION 11.
4-28 The tax commissioner of Putnam County or the designee
4-29 thereof shall provide application forms for the exemption
4-30 granted by this part and shall require such information as
4-31 may be necessary to determine the initial and continuing
4-32 eligibility of the owner for the exemption.
SECTION 12.
4-33 The exemption shall be claimed and returned as provided in
4-34 Code Section 48-5-50.1 of the O.C.G.A. The exemption shall
4-35 be automatically renewed from year to year as long as the
4-36 owner occupies the residence as a homestead. It shall be
4-37 the duty of any person granted the homestead exemption under
H. B. No. 1019
-4- (Index)
HB 1019/AP
5- 1 this part to notify the tax commissioner of Putnam County or
5- 2 the designee thereof in the event that person for any reason
5- 3 becomes ineligible for that exemption.
SECTION 13.
5- 4 The exemptions granted by this part shall not apply to or
5- 5 affect any state taxes, municipal taxes, or county taxes for
5- 6 county purposes.
SECTION 14.
5- 7 The exemptions granted by this part shall be in lieu of and
5- 8 not in addition to any other homestead exemption from Putnam
5- 9 County school district ad valorem taxes for educational
5-10 purposes.
SECTION 15.
5-11 The exemptions granted by this part shall apply to all
5-12 taxable years beginning on or after January 1, 1997.
SECTION 16.
5-13 Unless prohibited by the federal Voting Rights Act of 1965,
5-14 as amended, the election superintendent of Putnam County
5-15 shall call and conduct an election as provided in this
5-16 section for the purpose of submitting this part to the
5-17 electors of the Putnam County school district for approval
5-18 or rejection. The election superintendent shall conduct
5-19 that election on the date of the November, 1996, state-wide
5-20 general election and shall issue the call and conduct that
5-21 election as provided by general law. The superintendent
5-22 shall cause the date and purpose of the election to be
5-23 published once a week for two weeks immediately preceding
5-24 the date thereof in the official organ of Putnam County.
5-25 The ballot shall have written or printed thereon the words:
5-26 "( ) YES Shall Part 2 of an Act be approved which
5-27 provides for a homestead exemption of Putnam
5-28 ( ) NO County school district ad valorem taxes for
5-29 educational purposes in the amount of
5-30 $10,000.00 of the assessed value of certain
5-31 homesteads which are leased to certain
5-32 residents of that county after a phase in
5-33 period?"
5-34 All persons desiring to vote for approval of this part shall
5-35 vote "Yes," and those persons desiring to vote for rejection
5-36 of the Act shall vote "No." If more than one-half of the
5-37 votes cast on such question are for approval of this part,
H. B. No. 1019
-5- (Index)
HB 1019/AP
6- 1 then Sections 9 through 15 of this part shall become of full
6- 2 force and effect immediately and shall be applicable to all
6- 3 taxable years beginning on or after January 1, 1997. If
6- 4 Sections 9 through 15 of this part are not so approved or if
6- 5 the election is not conducted as provided in this section,
6- 6 Sections 9 through 15 of this part shall not become
6- 7 effective, and this part shall be automatically repealed on
6- 8 the first day of January immediately following that election
6- 9 date.
6-10 The expense of such election shall be borne by Putnam
6-11 County. It shall be the election superintendent's duty to
6-12 certify the result thereof to the Secretary of State.
Part 3
SECTION 17.
6-13 Except as otherwise provided in Parts 1 and 2 of this Act,
6-14 this Act shall become effective upon its approval by the
6-15 Governor or upon its becoming law without such approval.
SECTION 18.
6-16 All laws and parts of laws in conflict with this Act are
6-17 repealed.
H. B. No. 1019
-6- (Index)
Office of the Clerk of the House
Robert E. Rivers, Jr., Clerk of the House
Last Updated on 01/02/97