SB 619 - Bryan Co. Homestead Exempt. - referendum

First Reader Summary

A bill to provide a homestead exemption from certain Bryan County school district ad valorem taxes for educational purposes in the amount of $20,000.00 of the assessed value of the homestead of certain residents of that school district; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for a referendum, effective dates, and automatic repeal.

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SB 619 98                                            SB619/AP 
 
      SENATE BILL 619 
 
      By:  Senators Johnson of the 1st and Kemp of the 3rd 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide a homestead exemption from certain Bryan County 
  1- 2  school district ad valorem taxes for educational purposes in 
  1- 3  the amount of $20,000.00 of the assessed value of the 
  1- 4  homestead of certain residents of that school district; to 
  1- 5  provide for definitions; to specify the terms and conditions 
  1- 6  of the exemption and the procedures relating thereto; to 
  1- 7  provide for a referendum, effective dates, and automatic 
  1- 8  repeal; to repeal conflicting laws; and for other purposes. 
 
  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-10                           SECTION 1. 
 
  1-11  For purposes of this Act, the term: 
 
  1-12      (1) "Ad valorem taxes for educational purposes" means 
  1-13      all ad valorem taxes for educational purposes levied by, 
  1-14      for, or on behalf of the Bryan County school district, 
  1-15      including, but not limited to, taxes to retire school 
  1-16      bond indebtedness. 
 
  1-17      (2) "Homestead" means homestead as defined and qualified 
  1-18      in Code Section 48-5-40 of the O.C.G.A. 
 
  1-19      (3) "Senior citizen" means a person who is 65 years of 
  1-20      age or over on or before January 1 of the year in which 
  1-21      application for the exemption under this Act is made. 
 
  1-22                           SECTION 2. 
 
  1-23  (a) Each resident of the Bryan County school district who is 
  1-24  a senior citizen is granted an exemption on that person's 
  1-25  homestead from all Bryan County school district ad valorem 
  1-26  taxes for educational purposes in the amount of $20,000.00 
  1-27  of the assessed value of that homestead.  The value of that 
  1-28  property in excess of such exempted amount shall remain 
  1-29  subject to taxation. 
 
  1-30  (b) A person shall not receive the homestead exemption 
  1-31  granted by subsection (a) of this section unless the person 
  1-32  or person's agent files an affidavit with the tax 
 
 
 
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  2- 1  commissioner of Bryan County giving the person's age and 
  2- 2  such additional information relative to receiving such 
  2- 3  exemption as will enable the tax commissioner to make a 
  2- 4  determination as to whether such person is entitled to such 
  2- 5  exemption.  The tax commissioner shall provide affidavit 
  2- 6  forms for this purpose and shall require such information as 
  2- 7  may be necessary to determine the initial and continuing 
  2- 8  eligibility of the applicant for the exemption. 
 
  2- 9                           SECTION 3. 
 
  2-10  The exemption shall be claimed and returned as provided in 
  2-11  Code Section 48-5-50.1 of the O.C.G.A.  The exemption shall 
  2-12  be automatically renewed from year to year as long as the 
  2-13  applicant occupies the residence as a homestead.  After a 
  2-14  person has filed the proper affidavit as provided in 
  2-15  subsection (b) of Section 2 of this Act, it shall not be 
  2-16  necessary to make application and file such affidavit 
  2-17  thereafter for any year and the exemption shall continue to 
  2-18  be allowed to such person.  It shall be the duty of any 
  2-19  person granted the homestead exemption under this Act to 
  2-20  notify the tax commissioner of Bryan County or the designee 
  2-21  thereof in the event that person for any reason becomes 
  2-22  ineligible for that exemption. 
 
  2-23                           SECTION 4. 
 
  2-24  (a) The exemption granted by this Act shall not apply to or 
  2-25  affect any state taxes, municipal taxes, or county taxes for 
  2-26  county purposes. 
 
  2-27  (b) The exemption granted by this Act shall be in lieu of 
  2-28  any other homestead exemption from Bryan County school 
  2-29  district ad valorem taxes for educational purposes. 
 
  2-30                           SECTION 5. 
 
  2-31  The exemption granted by this Act shall apply to all taxable 
  2-32  years beginning on or after January 1, 1999. 
 
  2-33                           SECTION 6. 
 
  2-34  Unless prohibited by the federal Voting Rights Act of 1965, 
  2-35  as amended, the election superintendent of Bryan County 
  2-36  shall call and conduct an election as provided in this 
  2-37  section for the purpose of submitting this Act to the 
  2-38  electors of the Bryan County school district for approval or 
  2-39  rejection.  The election superintendent shall conduct that 
  2-40  election on the date of the November, 1998, state-wide 
  2-41  general election and shall issue the call and conduct that 
 
 
 
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  3- 1  election as provided by general law.  The superintendent 
  3- 2  shall cause the date and purpose of the election to be 
  3- 3  published once a week for two weeks immediately preceding 
  3- 4  the date thereof in the official organ of Bryan County.  The 
  3- 5  ballot shall have written or printed thereon the words: 
 
  3- 6    "(  ) YES Shall the Act be approved which provides a 
  3- 7              homestead exemption from certain Bryan County 
  3- 8     (  ) NO  school district ad valorem taxes for 
  3- 9              educational purposes for that school district 
  3-10              in the amount of $20,000.00 of the assessed 
  3-11              value of homesteads for residents of that 
  3-12              school district who are 65 years of age or 
  3-13              older?" 
 
  3-14  All persons desiring to vote for approval of the Act shall 
  3-15  vote "Yes," and those persons desiring to vote for rejection 
  3-16  of the Act shall vote "No."  If more than one-half of the 
  3-17  votes cast on such question are for approval of the Act, 
  3-18  then Sections 1 through 5 of this Act shall become of full 
  3-19  force and effect immediately and shall be applicable to all 
  3-20  taxable years beginning on or after January 1, 1999.  If 
  3-21  Sections 1 through 5 of this Act are not so approved or if 
  3-22  the election is not conducted as provided in this section, 
  3-23  Sections 1 through 5 of this Act shall not become effective 
  3-24  and this Act shall be automatically repealed on the first 
  3-25  day of January immediately following that election date. 
 
  3-26  The expense of such election shall be borne by Bryan County. 
  3-27  It shall be the superintendent's duty to certify the result 
  3-28  thereof to the Secretary of State. 
 
  3-29                           SECTION 7. 
 
  3-30  Except as otherwise specified in Section 6 of this Act, this 
  3-31  Act shall become effective upon its approval by the Governor 
  3-32  or upon its becoming law without such approval. 
 
  3-33                           SECTION 8. 
 
  3-34  All laws and parts of laws in conflict with this Act are 
  3-35  repealed. 
 
 
 
 
 
 
 
 
 
 
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