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HB 1469 - Charlton County; homestead exemption; certain residents

Smith, Jr., Charlie (175th)	Smith, Tommy (169th)

Status Summary	HC:	LLeg	SC:	F&PU	FR:	02/15/00	LA:	05/01/00	Signed by Governor

First Reader Summary

A BILL to provide a homestead exemption from Charlton 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 62 years of age or over; and for other purposes.

HB 1469                                            LC 18 9878 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide a homestead exemption from Charlton 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 62 years of age or 
  1- 5  over; to provide for definitions; to specify the terms and 
  1- 6  conditions of the exemption and the procedures relating 
  1- 7  thereto; to provide for applicability; to provide for a 
  1- 8  referendum, effective dates, and automatic repeal; to repeal 
  1- 9  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) "Ad valorem taxes for county purposes" means all ad 
  1-14      valorem taxes for county purposes levied by, for, or on 
  1-15      behalf of Charlton County, including, but not limited 
  1-16      to, taxes to pay interest on and to retire bonded 
  1-17      indebtedness. 
 
  1-18      (2) "Homestead" means homestead as defined and qualified 
  1-19      in Code Section 48-5-40 of the O.C.G.A. 
 
  1-20      (3) "Senior citizen" means a person who is 62 years of 
  1-21      age or over on or before January 1 of the year in which 
  1-22      application for the exemption under this Act is made. 
 
  1-23                           SECTION 2. 
 
  1-24  (a) Each resident of Charlton County who is a senior citizen 
  1-25  is granted an exemption on that person's homestead from all 
  1-26  Charlton County ad valorem taxes for county purposes in the 
  1-27  amount of $20,000.00 of the assessed value of that 
  1-28  homestead.  The value of that property in excess of such 
  1-29  exempted amount shall remain subject to taxation. 
 
  1-30  (b) A person shall not receive the homestead exemption 
  1-31  granted by subsection (a) of this section unless the person 
  1-32  or person's agent files an affidavit with the tax 
 
 
 
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  2- 1  commissioner of Charlton County giving the person's age and 
  2- 2  such additional information relative to receiving such 
  2- 3  exemption as will enable the tax commissioner to make a 
  2- 4  determination as to whether such owner is entitled to such 
  2- 5  exemption.  The tax commissioner shall provide affidavit 
  2- 6  forms for this purpose. 
 
  2- 7                           SECTION 3. 
 
  2- 8  The tax commissioner of Charlton County or the designee 
  2- 9  thereof shall provide application forms for the exemption 
  2-10  granted by this Act and shall require such information as 
  2-11  may be necessary to determine the initial and continuing 
  2-12  eligibility of the owner for the exemption. 
 
  2-13                           SECTION 4. 
 
  2-14  The exemption shall be claimed and returned as provided in 
  2-15  Code Section 48-5-50.1 of the O.C.G.A.  The exemption shall 
  2-16  be automatically renewed from year to year as long as the 
  2-17  owner occupies the residence as a homestead.  After a person 
  2-18  has filed the proper affidavit as provided in subsection (b) 
  2-19  of Section 2 of this Act, it shall not be necessary to make 
  2-20  application and file such affidavit thereafter for any year, 
  2-21  and the exemption shall continue to be allowed to such 
  2-22  person.  It shall be the duty of any person granted the 
  2-23  homestead exemption under this Act to notify the tax 
  2-24  commissioner of Charlton County or the designee thereof in 
  2-25  the event that person for any reason becomes ineligible for 
  2-26  that exemption. 
 
  2-27                           SECTION 5. 
 
  2-28  The exemption granted by this Act shall not apply to or 
  2-29  affect any state taxes, municipal taxes, independent school 
  2-30  district taxes, or Charlton County School District taxes for 
  2-31  educational purposes.  The homestead exemption granted by 
  2-32  this Act shall be in addition to and not in lieu of any 
  2-33  other homestead exemption applicable to Charlton County ad 
  2-34  valorem taxes for county purposes. 
 
  2-35                           SECTION 6. 
 
  2-36  The exemption granted by this Act shall apply to all taxable 
  2-37  years beginning on or after January 1, 2001. 
 
  2-38                           SECTION 7. 
 
  2-39  Unless prohibited by the federal Voting Rights Act of 1965, 
  2-40  as amended, the election superintendent of Charlton County 
  2-41  shall call and conduct an election as provided in this 
 
 
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  3- 1  section for the purpose of submitting this Act to the 
  3- 2  electors of Charlton County for approval or rejection.  The 
  3- 3  election superintendent shall conduct that election on the 
  3- 4  date of the July, 2000, state-wide general primary and shall 
  3- 5  issue the call and conduct that election as provided by 
  3- 6  general law.  The superintendent shall cause the date and 
  3- 7  purpose of the election to be published once a week for two 
  3- 8  weeks immediately preceding the date thereof in the official 
  3- 9  organ of Charlton County.  The ballot shall have written or 
  3-10  printed thereon the words: 
 
  3-11    "(  ) YES Shall the Act be approved which provides a new 
  3-12              increased homestead exemption from Charlton 
  3-13     (  ) NO  County ad valorem taxes for county purposes in 
  3-14              the amount of $20,000.00 of the assessed value 
  3-15              of the homestead for residents of that county 
  3-16              who are 62 years of age or over?" 
 
  3-17  All persons desiring to vote for approval of the Act shall 
  3-18  vote "Yes," and those persons desiring to vote for rejection 
  3-19  of the Act shall vote "No."  If more than one-half of the 
  3-20  votes cast on such question are for approval of the Act, 
  3-21  Sections 1 through 6 shall become of full force and effect 
  3-22  on January 1, 2001.  If the Act is not so approved or if the 
  3-23  election is not conducted as provided in this section, 
  3-24  Sections 1 through 6 of this Act shall not become effective 
  3-25  and this Act shall be automatically repealed on the first 
  3-26  day of January immediately following that election date. 
 
  3-27  The expense of such election shall be borne by Charlton 
  3-28  County.  It shall be the election superintendent's duty to 
  3-29  certify the result thereof to the Secretary of State. 
 
  3-30                           SECTION 8. 
 
  3-31  Except as otherwise provided in Section 7 of this Act, this 
  3-32  Act shall become effective upon its approval by the Governor 
  3-33  or upon its becoming law without such approval. 
 
  3-34                           SECTION 9. 
 
  3-35  All laws and parts of laws in conflict with this Act are 
  3-36  repealed. 
 
 
 
 
 
 
 
 
 
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