| HB 1759 - Walker County; homestead exemption; certain residents |
First Reader Summary
A BILL to provide a homestead exemption from certain Walker
County ad valorem taxes for county purposes in the amount of
$25,000.00 of the assessed value of the homestead of certain
residents of that county; and for other purposes.
| House |
Action |
Senate |
| 3/15/00 |
Read 1st Time |
|
| 3/16/00 |
Read 2nd Time |
|
HB 1759 LC 18 0384
A BILL TO BE ENTITLED
AN ACT
1- 1 To provide a homestead exemption from certain Walker County
1- 2 ad valorem taxes for county purposes in the amount of
1- 3 $25,000.00 of the assessed value of the homestead of certain
1- 4 residents of that county; to provide for definitions; to
1- 5 specify the terms and conditions of the exemption and the
1- 6 procedures relating thereto; to provide for a referendum,
1- 7 effective dates, and automatic repeal; to repeal conflicting
1- 8 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 county purposes" means all ad
1-13 valorem taxes for county purposes levied by, for, or on
1-14 behalf of Walker County, including, but not limited to,
1-15 taxes to pay interest on and to retire county bond
1-16 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 SECTION 2.
1-20 (a) Each resident of Walker County is granted an exemption
1-21 on that person's homestead from all Walker County ad valorem
1-22 taxes for county purposes in the amount of $25,000.00 of the
1-23 assessed value of that homestead. The value of that
1-24 property in excess of such exempted amount shall remain
1-25 subject to taxation.
1-26 (b) A person shall not receive the homestead exemption
1-27 granted by subsection (a) of this section unless the person
1-28 or person's agent files an affidavit with the tax
1-29 commissioner of Walker County giving such information
1-30 relative to receiving such exemption as will enable the tax
1-31 commissioner to make a determination as to whether such
1-32 person is entitled to such exemption. The tax commissioner
1-33 shall provide affidavit forms for this purpose and shall
-1-
2- 1 require such information as may be necessary to determine
2- 2 the initial and continuing eligibility of the applicant for
2- 3 the exemption.
2- 4 SECTION 3.
2- 5 The exemption shall be claimed and returned as provided in
2- 6 Code Section 48-5-50.1 of the O.C.G.A. The exemption shall
2- 7 be automatically renewed from year to year as long as the
2- 8 applicant occupies the residence as a homestead. After a
2- 9 person has filed the proper affidavit as provided in
2-10 subsection (b) of Section 2 of this Act, it shall not be
2-11 necessary to make application and file such affidavit
2-12 thereafter for any year and the exemption shall continue to
2-13 be allowed to such person. It shall be the duty of any
2-14 person granted the homestead exemption under this Act to
2-15 notify the tax commissioner of Walker County or the designee
2-16 thereof in the event that person for any reason becomes
2-17 ineligible for that exemption.
2-18 SECTION 4.
2-19 (a) The exemption granted by this Act shall not apply to or
2-20 affect any state taxes, municipal taxes, independent school
2-21 district taxes for educational purposes, or county school
2-22 district taxes for educational purposes.
2-23 (b) The exemption granted by this Act shall be in addition
2-24 to and not in lieu of any other homestead exemption from
2-25 Walker County ad valorem taxes for county purposes.
2-26 SECTION 5.
2-27 The exemption granted by this Act shall apply to all taxable
2-28 years beginning on or after January 1, 2001.
2-29 SECTION 6.
2-30 Unless prohibited by the federal Voting Rights Act of 1965,
2-31 as amended, the election superintendent of Walker County
2-32 shall call and conduct an election as provided in this
2-33 section for the purpose of submitting this Act to the
2-34 electors of Walker County for approval or rejection. The
2-35 election superintendent shall conduct that election on the
2-36 date of the November, 2000, state-wide general election and
2-37 shall issue the call and conduct that election as provided
2-38 by general law. The superintendent shall cause the date and
2-39 purpose of the election to be published once a week for two
2-40 weeks immediately preceding the date thereof in the official
-2-
3- 1 organ of Walker County. The ballot shall have written or
3- 2 printed thereon the words:
3- 3 "( ) YES Shall the Act be approved which provides a
3- 4 homestead exemption from certain Walker County
3- 5 ( ) NO ad valorem taxes for county purposes for that
3- 6 county in the amount of $25,000.00 of the
3- 7 assessed value of the homestead?"
3- 8 All persons desiring to vote for approval of the Act shall
3- 9 vote "Yes," and those persons desiring to vote for rejection
3-10 of the Act shall vote "No." If more than one-half of the
3-11 votes cast on such question are for approval of the Act,
3-12 then Sections 1 through 5 of this Act shall become of full
3-13 force and effect on January 1, 2001. If Sections 1 through
3-14 5 of this Act are not so approved or if the election is not
3-15 conducted as provided in this section, Sections 1 through 5
3-16 of this Act shall not become effective and this Act shall be
3-17 automatically repealed on the first day of January
3-18 immediately following that election date.
3-19 The expense of such election shall be borne by Walker
3-20 County. It shall be the superintendent's duty to certify
3-21 the result thereof to the Secretary of State.
3-22 SECTION 7.
3-23 Except as otherwise specified in Section 6 of this Act, this
3-24 Act shall become effective upon its approval by the Governor
3-25 or upon its becoming law without such approval.
3-26 SECTION 8.
3-27 All laws and parts of laws in conflict with this Act are
3-28 repealed.
-3-
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 03/15/00
