| HB 1588 - Fulton County; homestead exemption; certain residents |
First Reader Summary
A BILL to provide to certain senior citizens a homestead
exemption from certain Fulton County School District ad valorem
taxes for educational purposes in an amount equal to the amount
by which the current year assessed value of a homestead exceeds
the base value of such homestead; and for other purposes.
HB 1588 LC 11 9937/1
A BILL TO BE ENTITLED
AN ACT
1- 1 To provide to certain senior citizens a homestead exemption
1- 2 from certain Fulton County School District ad valorem taxes
1- 3 for educational purposes in an amount equal to the amount by
1- 4 which the current year assessed value of a homestead exceeds
1- 5 the base value of such homestead; 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 (a) As used in this Act, the term:
1-14 (1) "Ad valorem taxes for educational purposes" means
1-15 all ad valorem taxes for educational purposes levied by,
1-16 for, or on behalf of the Fulton County School District,
1-17 except for taxes to pay interest on and to retire school
1-18 bond indebtedness.
1-19 (2) "Base year" means the taxable year immediately
1-20 preceding the taxable year in which the exemption under
1-21 this Act is first granted to the most recent owner of
1-22 such homestead.
1-23 (3) "Homestead" means homestead as defined and qualified
1-24 in Code Section 48-5-40 of the O.C.G.A., with the
1-25 additional qualification that it shall include only the
1-26 primary residence and not more than five contiguous
1-27 acres of land immediately surrounding such residence.
1-28 (4) "Senior citizen" means a person who is 62 years of
1-29 age or older before January 1 of the year in which
1-30 application under this Act is first made.
1-31 (b) Each resident of the Fulton County School District who
1-32 is a senior citizen is granted an exemption on that person's
1-33 homestead from all Fulton County School District ad valorem
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2- 1 taxes for educational purposes in an amount equal to the
2- 2 amount by which the assessed value of that homestead for the
2- 3 current year exceeds its base year assessed value. This
2- 4 exemption shall not apply to taxes assessed on improvements
2- 5 to the homestead or additional land that is added to the
2- 6 homestead after January 1 of the base year. If any real
2- 7 property is removed from the homestead, the base year
2- 8 assessed value shall be calculated reflecting such removal.
2- 9 The value of that property in excess of such exempted amount
2-10 shall remain subject to taxation.
2-11 (c) A person shall not receive the homestead exemption
2-12 granted by subsection (b) of this section unless the person
2-13 or person's agent files an application with the tax
2-14 commissioner of Fulton County giving such information
2-15 relative to receiving such exemption as will enable the tax
2-16 commissioner to make a determination as to whether such
2-17 owner is entitled to such exemption.
2-18 (d) The tax commissioner of Fulton County shall provide
2-19 application forms for the exemption granted by subsection
2-20 (b) of this section which shall require such information as
2-21 may be necessary to determine the initial and continuing
2-22 eligibility of the owner for the exemption.
2-23 (e) The exemption shall be claimed and returned as provided
2-24 in Code Section 48-5-50.1 of the O.C.G.A. The exemption
2-25 shall be automatically renewed from year to year as long as
2-26 the owner occupies the residence as a homestead. After a
2-27 person has filed the proper application as provided in
2-28 subsection (c) of this section, it shall not be necessary to
2-29 make application and file such affidavit thereafter for any
2-30 year and the exemption shall continue to be allowed to such
2-31 person. It shall be the duty of any person granted the
2-32 homestead exemption under subsection (b) of this section to
2-33 notify the tax commissioner of the county or the designee
2-34 thereof in the event that person for any reason becomes
2-35 ineligible for that exemption.
2-36 (f) The exemption granted by this Act shall not apply to or
2-37 affect state ad valorem taxes, county ad valorem taxes for
2-38 county purposes, or municipal ad valorem taxes for municipal
2-39 purposes. The homestead exemption granted by subsection (b)
2-40 of this section shall be in addition to and not in lieu of
2-41 any other homestead exemption applicable to county school
2-42 district ad valorem taxes for educational purposes.
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3- 1 (g) The exemption granted by subsection (b) of this section
3- 2 shall apply to all taxable years beginning on or after
3- 3 January 1, 2001.
3- 4 SECTION 2.
3- 5 Unless prohibited by the federal Voting Rights Act of 1965,
3- 6 as amended, the election superintendent of Fulton County
3- 7 shall call and conduct an election as provided in this
3- 8 section for the purpose of submitting this Act to the
3- 9 electors of the Fulton County School District for approval
3-10 or rejection. The election superintendent shall conduct
3-11 that election on the date of the November, 2000, state-wide
3-12 general election, and shall issue the call and conduct that
3-13 election as provided by general law. The superintendent
3-14 shall cause the date and purpose of the election to be
3-15 published once a week for two weeks immediately preceding
3-16 the date thereof in the official organ of Fulton County.
3-17 The ballot shall have written or printed thereon the words:
3-18 "( ) YES Shall the Act be approved which provides to
3-19 certain senior citizens a homestead exemption
3-20 ( ) NO from certain Fulton County School District
3-21 taxes for educational purposes in an amount
3-22 equal to the amount by which the current year
3-23 assessed value of a homestead exceeds the base
3-24 year assessed value of such homestead?"
3-25 All persons desiring to vote for approval of the Act shall
3-26 vote "Yes," and those persons desiring to vote for rejection
3-27 of the Act shall vote "No." If more than one-half of the
3-28 votes cast on such question are for approval of the Act,
3-29 Section 1 of this Act shall become of full force and effect
3-30 on January 1, 2001. If the Act is not so approved or if the
3-31 election is not conducted as provided in this section,
3-32 Section 1 of this Act shall not become effective and this
3-33 Act shall be automatically repealed on the first day of
3-34 January immediately following that election date.
3-35 The expense of such election shall be borne by Fulton
3-36 County. It shall be the election superintendent's duty to
3-37 certify the result thereof to the Secretary of State.
3-38 SECTION 3.
3-39 Except as otherwise provided in Section 2 of this Act, this
3-40 Act shall become effective upon its approval by the Governor
3-41 or upon its becoming law without such approval.
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4- 1 SECTION 4.
4- 2 All laws and parts of laws in conflict with this Act are
4- 3 repealed.
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Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 02/24/00
