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HB 849 - Lamar County; homestead exemption; certain residents

Smith, Larry (109th)	Jenkins, Curtis S (110th)

Status Summary	HC:	LLeg	SC:	SLGO	FR:	03/02/99	LA:	04/09/99	Signed by Governor

First Reader Summary

A BILL to provide a homestead exemption from Lamar County ad valorem taxes for county purposes in the amount of $20,000.00 of the assessed value of the homestead for certain residents of that county who are 65 years of age or over after a two-year phase-in period; and for other purposes.

HB 849                                             LC 18 9598 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide a homestead exemption from Lamar County ad 
  1- 2  valorem taxes for county purposes in the amount of 
  1- 3  $20,000.00 of the assessed value of the homestead for 
  1- 4  certain residents of that county who are 65 years of age or 
  1- 5  over after a two-year phase-in period; to provide for 
  1- 6  definitions; to specify the terms and conditions of the 
  1- 7  exemption and the procedures relating thereto; to provide 
  1- 8  for applicability; to provide for a referendum, effective 
  1- 9  dates, and automatic repeal; to repeal conflicting laws; and 
  1-10  for other purposes. 
 
  1-11       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-12                           SECTION 1. 
 
  1-13  For purposes of this Act, the term: 
 
  1-14      (1) "Ad valorem taxes for county purposes" means all ad 
  1-15      valorem taxes for county purposes levied by, for, or on 
  1-16      behalf of Lamar County, including, but not limited to, 
  1-17      taxes to pay interest on and to retire bonded 
  1-18      indebtedness. 
 
  1-19      (2) "Homestead" means homestead as defined and qualified 
  1-20      in Code Section 48-5-40 of the O.C.G.A., with the 
  1-21      additional qualification that it shall include only the 
  1-22      primary residence and not more than two contiguous acres 
  1-23      of land immediately surrounding such residence. 
 
  1-24      (3) "Senior citizen" means a person who is 65 years of 
  1-25      age or over on or before January 1 of the year in which 
  1-26      application for the exemption under this Act is made. 
 
  1-27                           SECTION 2. 
 
  1-28  (a) For the taxable year beginning on or after January 1, 
  1-29  2000, and prior to January 1, 2001, each resident of Lamar 
  1-30  County who is a senior citizen is granted an exemption on 
  1-31  that person's homestead from all Lamar County ad valorem 
  1-32  taxes for county purposes in the amount of $15,000.00 of the 
  1-33  assessed value of that homestead.  For all taxable years 
 
 
                                 -1- 
 
 
 
  2- 1  beginning on or after January 1, 2001, each resident of 
  2- 2  Lamar County who is a senior citizen is granted an exemption 
  2- 3  on that person's homestead from all Lamar County ad valorem 
  2- 4  taxes for county purposes in the amount of $20,000.00 of the 
  2- 5  assessed value of that homestead.  The value of that 
  2- 6  property in excess of such exempted amount shall remain 
  2- 7  subject to taxation. 
 
  2- 8  (b) A person shall not receive the homestead exemption 
  2- 9  granted by subsection (a) of this section unless the person 
  2-10  or person's agent files an affidavit with the tax 
  2-11  commissioner of Lamar County giving the person's age and 
  2-12  such additional information relative to receiving such 
  2-13  exemption as will enable the tax commissioner to make a 
  2-14  determination as to whether such owner is entitled to such 
  2-15  exemption.  The tax commissioner shall provide affidavit 
  2-16  forms for this purpose. 
 
  2-17                           SECTION 3. 
 
  2-18  The tax commissioner of Lamar County or the designee thereof 
  2-19  shall provide application forms for the exemption granted by 
  2-20  this Act and shall require such information as may be 
  2-21  necessary to determine the initial and continuing 
  2-22  eligibility of the owner for the exemption. 
 
  2-23                           SECTION 4. 
 
  2-24  The exemption shall be claimed and returned as provided in 
  2-25  Code Section 48-5-50.1 of the O.C.G.A.  The exemption shall 
  2-26  be automatically renewed from year to year as long as the 
  2-27  owner occupies the residence as a homestead.  After a person 
  2-28  has filed the proper affidavit as provided in subsection (b) 
  2-29  of Section 2 of this Act, it shall not be necessary to make 
  2-30  application and file such affidavit thereafter for any year, 
  2-31  and the exemption shall continue to be allowed to such 
  2-32  person.  It shall be the duty of any person granted the 
  2-33  homestead exemption under this Act to notify the tax 
  2-34  commissioner of Lamar County or the designee thereof in the 
  2-35  event that person for any reason becomes ineligible for that 
  2-36  exemption. 
 
  2-37                           SECTION 5. 
 
  2-38  The exemption granted by this Act shall not apply to or 
  2-39  affect any state taxes, municipal taxes, independent school 
  2-40  district taxes, or Lamar County School District taxes for 
  2-41  educational purposes.  The homestead exemption granted by 
  2-42  this Act shall be in addition to and not in lieu of any 
 
 
 
                                 -2- 
 
 
 
  3- 1  other homestead exemption applicable to Lamar County ad 
  3- 2  valorem taxes for county purposes. 
 
  3- 3                           SECTION 6. 
 
  3- 4  The exemption granted by this Act shall apply to all taxable 
  3- 5  years beginning on or after January 1, 2000. 
 
  3- 6                           SECTION 7. 
 
  3- 7  Unless prohibited by the federal Voting Rights Act of 1965, 
  3- 8  as amended, the election superintendent of Lamar County 
  3- 9  shall call and conduct an election as provided in this 
  3-10  section for the purpose of submitting this Act to the 
  3-11  electors of Lamar County for approval or rejection.  The 
  3-12  election superintendent shall conduct that election on the 
  3-13  date of the March, 2000, presidential preference primary and 
  3-14  shall issue the call and conduct that election as provided 
  3-15  by general law.  The superintendent shall cause the date and 
  3-16  purpose of the election to be published once a week for two 
  3-17  weeks immediately preceding the date thereof in the official 
  3-18  organ of Lamar County.  The ballot shall have written or 
  3-19  printed thereon the words: 
 
  3-20    "(  ) YES Shall the Act be approved which provides a new 
  3-21              increased homestead exemption from Lamar 
  3-22     (  ) NO  County ad valorem taxes for county purposes in 
  3-23              the amount of $20,000.00 of the assessed value 
  3-24              of the homestead for residents of that county 
  3-25              who are 65 years of age or over after a 
  3-26  .A NAME="two-year phase-in period?">            two-year phase-in period?" 
 
  3-27  All persons desiring to vote for approval of the Act shall 
  3-28  vote "Yes," and those persons desiring to vote for rejection 
  3-29  of the Act shall vote "No."  If more than one-half of the 
  3-30  votes cast on such question are for approval of the Act, 
  3-31  Sections 1 through 6 shall become of full force and effect 
  3-32  immediately.  If the Act is not so approved or if the 
  3-33  election is not conducted as provided in this section, 
  3-34  Sections 1 through 6 of this Act shall not become effective 
  3-35  and this Act shall be automatically repealed on the first 
  3-36  day of January immediately following that election date. 
 
  3-37  The expense of such election shall be borne by Lamar County. 
  3-38  It shall be the election superintendent's duty to certify 
  3-39  the result thereof to the Secretary of State. 
 
 
 
 
 
 
                                 -3- 
 
 
 
  4- 1                           SECTION 8. 
 
  4- 2  Except as otherwise provided in Section 7 of this Act, this 
  4- 3  Act shall become effective upon its approval by the Governor 
  4- 4  or upon its becoming law without such approval. 
 
  4- 5                           SECTION 9. 
 
  4- 6  All laws and parts of laws in conflict with this Act are 
  4- 7  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -4-