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HB 1309 - Catoosa County; homestead exemption; certain residents

Clark, William (3rd)	Snow, Mike (2nd)

Status Summary	HC:	LLeg	SC:	SLGO	FR:	02/02/00	LA:	04/19/00	Signed by Governor

First Reader Summary

A BILL to provide an exemption from Catoosa County ad valorem taxes for county purposes up to $75,000.00 of the value of the homestead of residents of that county who are totally disabled and whose annual net income does not exceed $14,000.00; and for other purposes.

HB 1309                                            LC 21 5713 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide an exemption from Catoosa County ad valorem taxes 
  1- 2  for county purposes up to $75,000.00 of the value of the 
  1- 3  homestead of residents of that county who are totally 
  1- 4  disabled and whose annual net income does not exceed 
  1- 5  $14,000.00; to provide for conditions and procedures 
  1- 6  relating thereto; to provide for a referendum for approval 
  1- 7  or rejection; to provide for effective dates; to repeal 
  1- 8  conflicting laws; and for other purposes. 
 
  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-10                           SECTION 1. 
 
  1-11  As used in this Act, the term: 
 
  1-12      (1) "Homestead" means homestead as defined and qualified 
  1-13      in Code Section 48-5-40 of the O.C.G.A. 
 
  1-14      (2) "Catoosa County ad valorem taxes for county 
  1-15      purposes" means all Catoosa County ad valorem taxes 
  1-16      except for ad valorem taxes levied by, for, or on behalf 
  1-17      of the Catoosa County School District and except for ad 
  1-18      valorem taxes to retire county or school bond 
  1-19      indebtedness. 
 
  1-20      (3) "Net income" means the resident's net income 
  1-21      together with the net income of the resident's spouse 
  1-22      who also occupies and resides at such homestead, as net 
  1-23      income is defined by Georgia income tax law. 
 
  1-24      (4) "Totally disabled" means being mentally or 
  1-25      physically incapacitated to the extent that such 
  1-26      resident is unable to be gainfully employed and to the 
  1-27      extent that such incapacity is likely to be permanent. 
 
  1-28                           SECTION 2. 
 
  1-29  Each resident of Catoosa County who is totally disabled and 
  1-30  whose  net income for the immediately preceding taxable year 
  1-31  does not exceed $14,000.00 is granted an exemption up to 
 
 
 
 
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  2- 1  $75,000.00 of the value of  that person's homestead from all 
  2- 2  Catoosa County ad valorem taxes for county purposes. 
 
  2- 3                           SECTION 3. 
 
  2- 4  The tax commissioner of Catoosa County or the designee 
  2- 5  thereof shall provide application forms for the exemption 
  2- 6  granted by this Act and shall require such information as 
  2- 7  may be necessary to determine the eligibility of the 
  2- 8  applicant for the exemption, including, but not limited to, 
  2- 9  appropriate proof of the applicant's being totally disabled, 
  2-10  which proof shall include but not be limited to a recent 
  2-11  third-party query from the Social Security Administration 
  2-12  indicating the disability and the date of the disability. 
 
  2-13                           SECTION 4. 
 
  2-14  The exemption under this Act shall be claimed and returned 
  2-15  as provided in Code Section 48-5-50.1 of the O.C.G.A.  The 
  2-16  exemption shall be automatically renewed from year to year 
  2-17  so long as the owner occupies the residence as a homestead. 
  2-18  It shall be the duty of any person granted the homestead 
  2-19  exemption under this Act to notify the tax commissioner of 
  2-20  Catoosa County or the designee thereof in the event that 
  2-21  such person for any reason becomes ineligible for that 
  2-22  exemption. 
 
  2-23                           SECTION 5. 
 
  2-24  The exemption granted by this Act shall not apply to or 
  2-25  affect any state taxes, municipal taxes, or county school 
  2-26  district taxes for educational purposes. 
 
  2-27                           SECTION 6. 
 
  2-28  The exemption granted by this Act shall be in lieu of and 
  2-29  not in addition to any other exemption from Catoosa County 
  2-30  ad valorem taxes for county purposes. 
 
  2-31                           SECTION 7. 
 
  2-32  The exemption granted by this Act shall apply to all taxable 
  2-33  years beginning on or after January 1, 2001. 
 
  2-34                           SECTION 8. 
 
  2-35  Unless prohibited by the federal Voting Rights Act of 1965, 
  2-36  as amended, the election superintendent of Catoosa County 
  2-37  shall call and conduct an election as provided in this 
  2-38  section for the purpose of submitting this Act to the 
  2-39  electors of Catoosa County for approval or rejection.  The 
  2-40  election superintendent shall conduct that election on the 
 
 
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  3- 1  date of the November, 2000, state-wide general election and 
  3- 2  shall issue the call and conduct  that election as provided 
  3- 3  by general law.  The superintendent shall cause the date and 
  3- 4  purpose of the election to be published once a week for two 
  3- 5  weeks immediately preceding the date thereof in the official 
  3- 6  organ of Catoosa County. The ballot shall have written or 
  3- 7  printed thereon the words: 
 
  3- 8    "(  ) YES Shall the Act be approved which grants an 
  3- 9              exemption from Catoosa County ad valorem taxes 
  3-10     (  ) NO  for county purposes up to $75,000.00 of the 
  3-11              value of the homestead of residents of that 
  3-12              county who are totally disabled and whose 
  3-13              annual net income does not exceed $14,000.00?" 
 
  3-14  All persons desiring to vote for approval of the Act shall 
  3-15  vote "Yes," and those persons desiring to vote for rejection 
  3-16  of the Act shall vote "No."  If more than one-half of the 
  3-17  votes cast on such question are for approval of the Act, it 
  3-18  shall become of full force and effect immediately.  If the 
  3-19  Act is not so approved or if the election is not conducted 
  3-20  as provided in this section, the remaining sections of this 
  3-21  Act shall not become effective and this Act shall be 
  3-22  automatically repealed on the first day of January 
  3-23  immediately following that election date. 
 
  3-24  The expense of such election shall be borne by Catoosa 
  3-25  County.  It shall be the election superintendent's duty to 
  3-26  certify the result thereof to the Secretary of State. 
 
  3-27                           SECTION 9. 
 
  3-28  Section 8 of this Act shall become effective upon its 
  3-29  approval by the Governor or upon its becoming law without 
  3-30  such approval. The remaining sections shall become effective 
  3-31  only upon approval by the electors of Catoosa County. 
 
  3-32                          SECTION 10. 
 
  3-33  All laws and parts of laws in conflict with this Act are 
  3-34  repealed. 
 
 
 
 
 
 
 
 
 
 
 
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