Legislation	Clerk's Office	Members	Committees	Meetings	Home	Senate

HB 1638 - Rome, City of; homestead exemption; amend provisions

Childers, E. (Buddy) M (13th)	Smith, Paul E (12th)	Reece, Barbara Massey (11th)

Status Summary	HC:	LLeg	SC:	SLGO	FR:	03/01/00	LA:	04/20/00	Signed by Governor

First Reader Summary

A BILL to amend an Act providing for a homestead exemption from ad valorem taxes of the City of Rome independent school district for certain residents of that school district, so as to revise the exemption; to increase the maximum annual income for eligible residents; and for other purposes.

HB 1638                                            LC 22 3958 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend an Act providing for a homestead exemption from ad 
  1- 2  valorem taxes of the City of Rome independent school 
  1- 3  district for certain residents of that school district, 
  1- 4  approved March 25, 1986 (Ga. L. 1986, p. 4530), as amended, 
  1- 5  particularly by an Act approved March 24, 1988 (Ga. L. 1988, 
  1- 6  p. 4484), an Act approved April 13, 1992 (Ga. L. 1992, p. 
  1- 7  6114), and an Act approved April 1, 1996 (Ga. L. 1996, p. 
  1- 8  3811), so as to revise the exemption; to increase the 
  1- 9  maximum annual income for eligible residents; to specify the 
  1-10  terms, conditions, and procedures relative to the exemption; 
  1-11  to provide for a referendum, effective dates, applicability, 
  1-12  and automatic repeal under certain circumstances; to repeal 
  1-13  conflicting laws; and for other purposes. 
 
  1-14       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-15                           SECTION 1. 
 
  1-16  An Act providing for a homestead exemption from ad valorem 
  1-17  taxes of the City of Rome independent school district for 
  1-18  certain residents of that school district, approved March 
  1-19  25, 1986 (Ga. L. 1986, p. 4530), as amended, particularly by 
  1-20  an Act approved March 24, 1988 (Ga. L. 1988, p. 4484), an 
  1-21  Act approved April 13, 1992 (Ga. L. 1992, p. 6114), and an 
  1-22  Act approved April 1, 1996 (Ga. L. 1996, p. 3811), is 
  1-23  amended by striking Sections 2.1 and 2.2 and inserting in 
  1-24  lieu thereof the following: 
 
  1-25                         "SECTION 2.1. 
 
  1-26    Each resident of the independent school district of the 
  1-27    City of Rome who is 62 to 74 years of age is granted an 
  1-28    exemption on that person's homestead in the amount of 
  1-29    $10,000.00 or from one-half of the ad valorem taxes for 
  1-30    educational purposes, whichever is greater, if that 
  1-31    person's income, together with the income of all members 
  1-32    of the family residing within such homestead, does not 
  1-33    exceed $30,000.00 for the immediately preceding year. 
 
 
 
 
                                 -1- 
 
 
 
 
 
  2- 1    Each resident of the independent school district of the 
  2- 2    City of Rome who is 75 years of age or over is granted an 
  2- 3    exemption on that person's homestead from all ad valorem 
  2- 4    taxes for educational purposes if that person's income, 
  2- 5    together with the income of all members of the family 
  2- 6    residing within such homestead, does not exceed $30,000.00 
  2- 7    for the immediately preceding year." 
 
  2- 8                           SECTION 2. 
 
  2- 9  The exemption granted by this Act shall apply to all taxable 
  2-10  years beginning after December 31, 2000. 
 
  2-11                           SECTION 3. 
 
  2-12  Unless prohibited by the federal Voting Rights Act of 1965, 
  2-13  as amended, the election superintendent of the City of Rome 
  2-14  shall call and conduct an election as provided in this 
  2-15  section for the purpose of submitting this Act to the 
  2-16  electors of the independent school district of the City of 
  2-17  Rome for approval or rejection.  The election superintendent 
  2-18  shall conduct that election on the date of and in 
  2-19  conjunction with the November, 2000, state-wide general 
  2-20  election and shall issue the call therefor not less than 30 
  2-21  nor more than 45 days prior to that date.  The 
  2-22  superintendent shall cause the date and purpose of the 
  2-23  election to be published once a week for two weeks 
  2-24  immediately preceding the date thereof in the official organ 
  2-25  of Floyd County.  The ballot shall have written or printed 
  2-26  thereon the words: 
 
  2-27    "(  ) YES Shall the Act be approved which provides for a 
  2-28              homestead exemption from one-half of the ad 
  2-29     (  ) NO  valorem taxes for the independent school 
  2-30              district of the City of Rome or in the amount 
  2-31              of $10,000.00, whichever is greater, for 
  2-32              certain residents of that district who have 
  2-33              annual incomes not exceeding $30,000.00 and 
  2-34              who are 62 to 74 years of age and which 
  2-35              provides for a homestead exemption from all ad 
  2-36              valorem taxes for the independent school 
  2-37              district of the City of Rome for certain 
  2-38              residents of that district who have annual 
  2-39              incomes not exceeding $30,000.00 and who are 
  2-40              75 years of age or over?" 
 
 
 
 
                                 -2- 
 
 
 
  3- 1  All persons desiring to vote for approval of the Act shall 
  3- 2  vote "Yes," and those persons desiring to vote for rejection 
  3- 3  of the Act shall vote "No."  If more than one-half of the 
  3- 4  votes cast on such question are for approval of the Act, 
  3- 5  then Sections 1 and 2 of this Act shall become of full force 
  3- 6  and effect immediately.  If the Act is not so approved or if 
  3- 7  the election is not conducted as provided in this section, 
  3- 8  then Sections 1 and 2 of this Act shall not become effective 
  3- 9  and this Act shall be immediately repealed on January 1 
  3-10  immediately following that election date. 
 
  3-11  The expense of such election shall be borne by the City of 
  3-12  Rome.  It shall be the superintendent's duty to certify the 
  3-13  result thereof to the Secretary of State. 
 
  3-14                           SECTION 4. 
 
  3-15  Except as otherwise provided in Section 3 of this Act, this 
  3-16  Act shall become effective upon its approval by the Governor 
  3-17  or upon its becoming law without such approval. 
 
  3-18                           SECTION 5. 
 
  3-19  All laws and parts of laws in conflict with this Act are 
  3-20  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -3-