Legislation	Secretary of Senate	Members	Committees	Meetings	Home	House

SB 296 - Burke Co. - homestead exemption

Cheeks, Donald E (23rd)

Status Summary	SC:	SLGO	HC:	LLeg	FR:	01/11/00	LA:	01/24/00	H - Read 2nd Time

First Reader Summary

A bill to be entitled an Act to provide homestead exemption from Burke County School District ad valorem taxes for educational purposes in the total amount of the assessed value of the homestead for the taxable year beginning on January 1,2001, for certain residents of that school district who have annual incomes not exceeding $40,000.00 and who are 65 years of age or older; to provide a homestead exemption from Burke County School District ad valorem taxes for educational purposes in the total amount of the assessed value of the homestead for each taxable year beginning on or after January 1, 2002, for certain residents of that school district who are 65 years of age or older without regard to income; to provide for definitions; to repeal conflicting laws; and for other purposes.

SB 296 00                                          LC 21 5663 
 
      SENATE BILL 296 
 
      By:  Senator Cheeks of the 23rd 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide a homestead exemption from Burke County School 
  1- 2  District ad valorem taxes for educational purposes in the 
  1- 3  total amount of the assessed value of the homestead for the 
  1- 4  taxable year beginning on January 1, 2001, for certain 
  1- 5  residents of that school district who have annual incomes 
  1- 6  not exceeding $40,000.00 and who are 65 years of age or 
  1- 7  older; to provide a homestead exemption from Burke County 
  1- 8  School District ad valorem taxes for educational purposes in 
  1- 9  the total amount of the assessed value of the homestead for 
  1-10  each taxable year beginning on or after January 1, 2002, for 
  1-11  certain residents of that school district who are 65 years 
  1-12  of age or older without regard to income; to provide for 
  1-13  definitions; to specify the terms and conditions of the 
  1-14  exemption and the procedures relating thereto; to provide 
  1-15  for applicability; to provide for a referendum, effective 
  1-16  dates, and automatic repeal; to repeal conflicting laws; and 
  1-17  for other purposes. 
 
  1-18       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-19                           SECTION 1. 
 
  1-20  For purposes of this Act, the term: 
 
  1-21      (1) "Ad valorem taxes for educational purposes" means 
  1-22      all ad valorem taxes for educational purposes levied by, 
  1-23      for, or on behalf of the Burke County School District, 
  1-24      but not including taxes to pay interest on and to retire 
  1-25      school bond indebtedness. 
 
  1-26      (2) "Homestead" means homestead as defined and qualified 
  1-27      in Code Section 48-5-40 of the O.C.G.A. 
 
  1-28      (3) "Income" means adjusted gross income, as defined in 
  1-29      the Internal Revenue Code of 1986, as amended, from all 
  1-30      sources. 
 
  1-31      (4) "Senior citizen" means a person who is 65 years of 
  1-32      age or older on or before January 1 of the year in which 
  1-33      application for the exemption under this Act is made. 
 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  (a) For the taxable year beginning on January 1, 2001, and 
  2- 3  ending on December 31, 2001, each resident of the Burke 
  2- 4  County School District who is a senior citizen is granted an 
  2- 5  exemption on that person's homestead from all Burke County 
  2- 6  School District ad valorem taxes for educational purposes in 
  2- 7  the total amount of the assessed value of that homestead, if 
  2- 8  that person's income, together with the income of the spouse 
  2- 9  of such person who resides within such homestead, does not 
  2-10  exceed $40,000.00 for the immediately preceding taxable 
  2-11  year. 
 
  2-12  (b) For each taxable year beginning on or after January 1, 
  2-13  2002, each resident of the Burke County School District who 
  2-14  is a senior citizen is granted an exemption on that person's 
  2-15  homestead from all Burke County School District ad valorem 
  2-16  taxes for educational purposes in the total amount of the 
  2-17  assessed value of that homestead without regard to that 
  2-18  person's income. 
 
  2-19  (c) A person shall not receive the homestead exemption 
  2-20  granted by subsections (a) and (b) of this section unless 
  2-21  the person or person's agent files an affidavit with the tax 
  2-22  commissioner of Burke County giving the person's age, and, 
  2-23  if applicable, the amount of income which the person and the 
  2-24  person's spouse residing within such homestead received 
  2-25  during the last taxable year, and such additional 
  2-26  information relative to receiving such exemption as will 
  2-27  enable the tax commissioner to make a determination as to 
  2-28  whether such owner is entitled to such exemption.  The tax 
  2-29  commissioner shall provide affidavit forms for this purpose. 
 
  2-30                           SECTION 3. 
 
  2-31  The tax commissioner of Burke County or the designee thereof 
  2-32  shall provide application forms for the exemption granted by 
  2-33  this Act and shall require such information as may be 
  2-34  necessary to determine the initial and continuing 
  2-35  eligibility of the owner for the exemption. 
 
  2-36                           SECTION 4. 
 
  2-37  The exemption shall be claimed and returned as provided in 
  2-38  Code Section 48-5-50.1 of the O.C.G.A.  The exemption shall 
  2-39  be automatically renewed from year to year as long as the 
  2-40  owner occupies the residence as a homestead.  After a person 
  2-41  has filed the proper affidavit as provided in subsection (c) 
  2-42  of Section 2 of this Act, it shall not be necessary to make 
 
 
 
                                 -2- 
 
 
 
  3- 1  application and file such affidavit thereafter for any year, 
  3- 2  and the exemption shall continue to be allowed to such 
  3- 3  person.  It shall be the duty of any person granted the 
  3- 4  homestead exemption under this Act to notify the tax 
  3- 5  commissioner of Burke County or the designee thereof in the 
  3- 6  event that person for any reason becomes ineligible for that 
  3- 7  exemption. 
 
  3- 8                           SECTION 5. 
 
  3- 9  The exemption granted by this Act shall not apply to or 
  3-10  affect any state taxes, municipal taxes, independent school 
  3-11  district taxes, or Burke County taxes for county purposes. 
  3-12  The homestead exemption granted by this Act shall be in lieu 
  3-13  of and not in addition to any other homestead exemption 
  3-14  applicable to Burke County School District ad valorem taxes 
  3-15  for educational purposes. 
 
  3-16                           SECTION 6. 
 
  3-17  Unless prohibited by the federal Voting Rights Act of 1965, 
  3-18  as amended, the election superintendent of Burke County 
  3-19  shall call and conduct an election as provided in this 
  3-20  section for the purpose of submitting this Act to the 
  3-21  electors of the Burke County School District for approval or 
  3-22  rejection.  The election superintendent shall conduct that 
  3-23  election at the time of the November, 2000, general election 
  3-24  under Code Section 21-2-540 of the O.C.G.A. and shall issue 
  3-25  the call and conduct that election as provided by general 
  3-26  law.  The superintendent shall cause the date and purpose of 
  3-27  the election to be published once a week for two weeks 
  3-28  immediately preceding the date thereof in the official organ 
  3-29  of Burke County.  The ballot shall have written or printed 
  3-30  thereon the words: 
 
  3-31    "(  ) YES Shall the Act be approved which provides for 
  3-32              exemption from all Burke County School 
  3-33     (  ) NO  District ad valorem taxes for educational 
  3-34              purposes in the 2001 taxable year for 
  3-35              residents of the Burke County School District 
  3-36              who are 65 years of age or older and have an 
  3-37              annual income of $40,000.00 or less, and which 
  3-38              extends such exemption in subsequent years to 
  3-39              such residents who are 65 years of age or 
  3-40              older without regard to income?" 
 
  3-41  All persons desiring to vote for approval of the Act shall 
  3-42  vote "Yes," and those persons desiring to vote for rejection 
  3-43  of the Act shall vote "No."  If more than one-half of the 
 
 
                                 -3- 
 
 
 
  4- 1  votes cast on such question are for approval of the Act, it 
  4- 2  shall become of full force and effect immediately.  If the 
  4- 3  Act is not so approved or if the election is not conducted 
  4- 4  as provided in this section, the remaining sections of this 
  4- 5  Act shall not become effective and this Act shall be 
  4- 6  automatically repealed on the first day of January 
  4- 7  immediately following that election date. 
 
  4- 8  The expense of such election shall be borne by Burke County. 
  4- 9  It shall be the election superintendent's duty to certify 
  4-10  the result thereof to the Secretary of State. 
 
  4-11                           SECTION 7. 
 
  4-12  Except as otherwise provided in Section 6 of this Act, this 
  4-13  Act shall become effective upon its approval by the Governor 
  4-14  or upon its becoming law without such approval. 
 
  4-15                           SECTION 8. 
 
  4-16  All laws and parts of laws in conflict with this Act are 
  4-17  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -4-