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HB 721 - Trion, City of; homestead exemption; certain residents

Reece, Barbara Massey (11th)

Status Summary	HC:	LLeg	SC:	SLGO	FR:	02/22/99	LA:	04/09/99	Signed by Governor

First Reader Summary

A BILL to provide a $40,000.00 homestead exemption from certain ad valorem taxes levied by, for, or on behalf of the City of Trion Independent School District for residents of that district who are 70 years of age or older and whose gross annual household income does not exceed $20,000.00; and for other purposes.

HB 721                                             LC 18 9453 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide a $40,000.00 homestead exemption from certain ad 
  1- 2  valorem taxes levied by, for, or on behalf of the City of 
  1- 3  Trion Independent School District for residents of that 
  1- 4  district who are 70 years of age or older and whose gross 
  1- 5  annual household income does not exceed $20,000.00; to 
  1- 6  provide for definitions; to specify the terms and conditions 
  1- 7  of the exemption and the procedures relating thereto; to 
  1- 8  provide for a referendum, effective dates, and automatic 
  1- 9  repeal; to repeal conflicting laws; and for other purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  For purposes of this Act, the term: 
 
  1-13      (1) "City of Trion Independent School District ad 
  1-14      valorem taxes" means all ad valorem taxes for 
  1-15      educational purposes levied by, for, or on behalf of the 
  1-16      City of Trion Independent School District, except for ad 
  1-17      valorem taxes to retire school bond indebtedness. 
 
  1-18      (2) "Gross income" means gross income, as defined by 
  1-19      Georgia law, from all sources, including the income of 
  1-20      all members of the family residing within the homestead. 
 
  1-21      (3) "Homestead" means homestead as defined and qualified 
  1-22      in Code Section 48-5-40 of the O.C.G.A. 
 
  1-23      (4) "Senior citizen" means a person who is 70 years of 
  1-24      age or older on or before January 1 of the year in which 
  1-25      a application for the exemption under this Act is made. 
 
  1-26                           SECTION 2. 
 
  1-27  (a) Each resident of the City of Trion Independent School 
  1-28  District who is a senior citizen is granted an exemption on 
  1-29  that person's homestead from City of Trion Independent 
  1-30  School District ad valorem taxes in the amount of $40,000.00 
  1-31  of the assessed value of that homestead if that resident's 
  1-32  gross income for the immediately preceding taxable year does 
 
 
 
                                 -1- 
 
 
 
  2- 1  not exceed $20,000.00 for income tax purposes.  The value of 
  2- 2  a homestead in excess of the amount exempted by this section 
  2- 3  shall remain subject to taxation. 
 
  2- 4  (b) A person shall not receive the homestead exemption 
  2- 5  granted by subsection (b) of this section unless the person 
  2- 6  or person's agent files an affidavit with the governing 
  2- 7  authority of the City of Trion or the designee thereof 
  2- 8  giving the person's age, the amount of income which the 
  2- 9  resident and the resident's family members occupying and 
  2-10  residing at such homestead received during the last taxable 
  2-11  year for income tax purposes, and such additional 
  2-12  information relative to receiving such exemption as will 
  2-13  enable the governing authority of the City of Trion or the 
  2-14  designee thereof to make a determination as to whether such 
  2-15  person is entitled to such exemption.  The governing 
  2-16  authority of the City of Trion or the designee thereof shall 
  2-17  provide affidavit forms for this purpose and shall require 
  2-18  such information as may be necessary to determine the 
  2-19  initial and continuing eligibility of the applicant for the 
  2-20  exemption. 
 
  2-21  (c) The exemption shall be claimed and returned as provided 
  2-22  in Code Section 48-5-50.1 of the O.C.G.A.  The exemption 
  2-23  shall be automatically renewed from year to year as long as 
  2-24  the applicant occupies the residence as a homestead.  After 
  2-25  a person has filed the proper affidavit as provided in 
  2-26  subsection (c) of this section, it shall not be necessary to 
  2-27  make application and file such affidavit thereafter for any 
  2-28  year and the exemption shall continue to be allowed to such 
  2-29  person.  It shall be the duty of any person granted the 
  2-30  homestead exemption under this Act to notify the governing 
  2-31  authority of the City of Trion or the designee thereof in 
  2-32  the event that person for any reason becomes ineligible for 
  2-33  that exemption. 
 
  2-34  (d) The exemption granted by this Act shall not apply to or 
  2-35  affect any state taxes, county taxes for county purposes, 
  2-36  county school district taxes for educational purposes, or 
  2-37  municipal taxes for municipal purposes.  The homestead 
  2-38  exemption granted by this Act shall be in lieu of and not in 
  2-39  addition to any other homestead exemption applicable to the 
  2-40  City of Trion Independent School District ad valorem taxes. 
 
  2-41  (e) The exemption granted by this Act shall apply to all 
  2-42  taxable years beginning on or after January 1, 2000. 
 
 
 
 
                                 -2- 
 
 
 
  3- 1                           SECTION 2. 
 
  3- 2  Unless prohibited by the federal Voting Rights Act of 1965, 
  3- 3  as amended, the municipal election superintendent of the 
  3- 4  City of Trion shall call and conduct an election as provided 
  3- 5  in this section for the purpose of submitting this Act to 
  3- 6  the electors of the City of Trion Independent School 
  3- 7  District for approval or rejection.  The municipal election 
  3- 8  superintendent shall conduct that election on the Tuesday 
  3- 9  after the first Monday in November, 1999, and shall issue 
  3-10  the call and conduct that election as provided by general 
  3-11  law.  The municipal election superintendent shall cause the 
  3-12  date and purpose of the election to be published once a week 
  3-13  for two weeks immediately preceding the date thereof in the 
  3-14  official organ of Chattooga County.  The ballot shall have 
  3-15  written or printed thereon the words: 
 
  3-16    "(  ) YES Shall the Act be approved which provides a 
  3-17              $40,000.00 homestead exemption from certain ad 
  3-18     (  ) NO  valorem taxes levied for the City of Trion 
  3-19              Independent School District for residents of 
  3-20              that district who are 70 years of age or older 
  3-21              and whose gross annual household income does 
  3-22              not exceed $20,000.00?" 
 
  3-23  All persons desiring to vote for approval of the Act shall 
  3-24  vote "Yes," and those persons desiring to vote for rejection 
  3-25  of the Act shall vote "No."  If more than one-half of the 
  3-26  votes cast on such question are for approval of the Act, 
  3-27  then Section 1 of this Act shall become of full force and 
  3-28  effect immediately and shall be applicable to all taxable 
  3-29  years beginning on or after January 1, 2000.  If Section 1 
  3-30  of this Act is not so approved or if the election is not 
  3-31  conducted as provided in this section, Section 1 of this Act 
  3-32  shall not become effective and this Act shall be 
  3-33  automatically repealed on the first day of January 
  3-34  immediately following the date of such election. 
 
  3-35  The expense of such election shall be borne by the City of 
  3-36  Trion.  It shall be the superintendent's duty to certify the 
  3-37  result thereof to the Secretary of State. 
 
  3-38                           SECTION 3. 
 
  3-39  Except as otherwise provided in Section 2 of this Act, this 
  3-40  Act shall become effective upon its approval by the Governor 
  3-41  or upon its becoming law without such approval. 
 
 
 
 
                                 -3- 
 
 
 
  4- 1                           SECTION 4. 
 
  4- 2  All laws and parts of laws in conflict with this Act are 
  4- 3  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -4-