| HB 1679 - Bloomingdale, City of; homestead exemption |
First Reader Summary
A BILL to provide for a homestead exemption from certain City of
Bloomingdale ad valorem taxes for municipal purposes in an amount
equal to the amount by which the current year assessed value of a
homestead exceeds the base year assessed value of such homestead;
and for other purposes.
| House |
Action |
Senate |
| 3/6/00 |
Read 1st Time |
|
| 3/7/00 |
Read 2nd Time |
|
HB 1679 LC 18 0172
A BILL TO BE ENTITLED
AN ACT
1- 1 To provide for a homestead exemption from certain City of
1- 2 Bloomingdale ad valorem taxes for municipal purposes in an
1- 3 amount equal to the amount by which the current year
1- 4 assessed value of a homestead exceeds the base year assessed
1- 5 value of such homestead; to provide for definitions; to
1- 6 specify the terms and conditions of the exemption and the
1- 7 procedures relating thereto; to provide for applicability;
1- 8 to provide for the specific repeal of an Act approved April
1- 9 12, 1999 (Ga. L. 1999, p. 4203); to provide for a
1-10 referendum, effective dates, and automatic repeal; to repeal
1-11 conflicting laws; and for other purposes.
1-12 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1-13 SECTION 1.
1-14 (a) As used in this Act, the term:
1-15 (1) "Ad valorem taxes for municipal purposes" means all
1-16 municipal ad valorem taxes for municipal purposes levied
1-17 by, for, or on behalf of the City of Bloomingdale,
1-18 including, but not limited to, taxes to pay interest on
1-19 and to retire municipal bonded indebtedness.
1-20 (2) "Base year" means the taxable year immediately
1-21 preceding the taxable year in which the exemption under
1-22 this Act is first granted to the most recent owner of
1-23 such homestead.
1-24 (3) "Homestead" means homestead as defined and qualified
1-25 in Code Section 48-5-40 of the O.C.G.A., with the
1-26 additional qualification that it shall include only the
1-27 primary residence and not more than five contiguous
1-28 acres of land immediately surrounding such residence.
1-29 (b) Each resident of the City of Bloomingdale is granted an
1-30 exemption on that person's homestead from all City of
1-31 Bloomingdale ad valorem taxes for municipal purposes in an
1-32 amount equal to the amount by which the current year
1-33 assessed value of that homestead exceeds the base year
-1-
2- 1 assessed value of that homestead. This exemption shall not
2- 2 apply to taxes assessed on improvements to the homestead or
2- 3 additional land that is added to the homestead after January
2- 4 1 of the base year. If any real property is removed from
2- 5 the homestead, the base year assessed value shall be
2- 6 recalculated accordingly. The value of that property in
2- 7 excess of such exempted amount shall remain subject to
2- 8 taxation.
2- 9 (c) A person shall not receive the homestead exemption
2-10 granted by subsection (b) of this section unless the person
2-11 or person's agent files an application with the governing
2-12 authority of the City of Bloomingdale, or the designee
2-13 thereof, giving such information relative to receiving such
2-14 exemption as will enable the governing authority of the City
2-15 of Bloomingdale, or the designee thereof, to make a
2-16 determination as to whether such owner is entitled to such
2-17 exemption.
2-18 (d) The governing authority of the City of Bloomingdale, or
2-19 the designee thereof, shall provide application forms for
2-20 the exemption granted by subsection (b) of this section
2-21 which shall require such information as may be necessary to
2-22 determine the initial and continuing eligibility of the
2-23 owner for the exemption.
2-24 (e) The exemption shall be claimed and returned as provided
2-25 in Code Section 48-5-50.1 of the O.C.G.A. The exemption
2-26 shall be automatically renewed from year to year as long as
2-27 the owner occupies the residence as a homestead. After a
2-28 person has filed the proper application as provided in
2-29 subsection (c) of this section, it shall not be necessary to
2-30 make application thereafter for any year and the exemption
2-31 shall continue to be allowed to such person. It shall be
2-32 the duty of any person granted the homestead exemption under
2-33 subsection (b) of this section to notify the governing
2-34 authority of the City of Bloomingdale, or the designee
2-35 thereof, in the event that person for any reason becomes
2-36 ineligible for that exemption.
2-37 (f) The exemption granted by this Act shall not apply to or
2-38 affect state ad valorem taxes, county ad valorem taxes for
2-39 county purposes, or school district ad valorem taxes for
2-40 educational purposes. The homestead exemption granted by
2-41 subsection (b) of this section shall be in addition to and
2-42 not in lieu of any other homestead exemption applicable to
2-43 municipal ad valorem taxes.
-2-
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 municipal election superintendent of City of
3- 7 Bloomingdale shall call and conduct an election as provided
3- 8 in this section for the purpose of submitting this Act to
3- 9 the electors of the City of Bloomingdale for approval or
3-10 rejection. The municipal election superintendent shall
3-11 conduct that election on the date of the November, 2000,
3-12 state-wide general election, and shall issue the call and
3-13 conduct that election as provided by general law. The
3-14 municipal superintendent shall cause the date and purpose of
3-15 the election to be published once a week for two weeks
3-16 immediately preceding the date thereof in the official organ
3-17 of Chatham County. The ballot shall have written or printed
3-18 thereon the words:
3-19 "( ) YES Shall the Act be approved which provides a
3-20 homestead exemption from certain City of
3-21 ( ) NO Bloomingdale ad valorem taxes for municipal
3-22 purposes in an amount equal to the amount by
3-23 which the current year assessed value of a
3-24 homestead exceeds the base year assessed value
3-25 of such homestead?"
3-26 All persons desiring to vote for approval of the Act shall
3-27 vote "Yes," and those persons desiring to vote for rejection
3-28 of the Act shall vote "No." If more than one-half of the
3-29 votes cast on such question are for approval of the Act,
3-30 Section 1 of this Act shall become of full force and effect
3-31 on January 1, 2001. If the Act is not so approved or if the
3-32 election is not conducted as provided in this section,
3-33 Section 1 of this Act shall not become effective and this
3-34 Act shall be automatically repealed on the first day of
3-35 January immediately following that election date.
3-36 The expense of such election shall be borne by the City of
3-37 Bloomingdale. It shall be the municipal election
3-38 superintendent's duty to certify the result thereof to the
3-39 Secretary of State.
3-40 SECTION 3.
3-41 An Act to provide a homestead exemption from certain City of
3-42 Bloomingdale ad valorem taxes for municipal purposes in an
-3-
4- 1 amount equal to the amount of the assessed value of that
4- 2 homestead for the taxable year immediately preceding the
4- 3 taxable year in which that exemption is first granted to a
4- 4 resident of that city, approved April 12, 1999 (Ga. L. 1999,
4- 5 p. 4203), is repealed in its entirety.
4- 6 SECTION 4.
4- 7 Except as otherwise provided in Section 2 of this Act, this
4- 8 Act shall become effective upon its approval by the Governor
4- 9 or upon its becoming law without such approval.
4-10 SECTION 5.
4-11 All laws and parts of laws in conflict with this Act are
4-12 repealed.
-4-
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 03/07/00
