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HB 1709 - Forsyth County; homestead exemption; certain residents

Evans, Mike A (28th)	Reese, Bobby (85th)

Status Summary	HC:	LLeg	SC:	SLGO	FR:	03/08/00	LA:	04/19/00	Signed by Governor

First Reader Summary

A BILL to provide a homestead exemption from all Forsyth County school district ad valorem taxes for educational purposes for the full value of the homestead of certain residents of that school district; and for other purposes.

HB 1709                                            LC 18 0332 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide a homestead exemption from all Forsyth County 
  1- 2  school district ad valorem taxes for educational purposes 
  1- 3  for the full value of the homestead of certain residents of 
  1- 4  that school district; to provide for definitions; to specify 
  1- 5  the terms and conditions of the exemption and the procedures 
  1- 6  relating thereto; to provide for a referendum, effective 
  1- 7  dates, and automatic repeal; to repeal conflicting laws; and 
  1- 8  for other purposes. 
 
  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-10                           SECTION 1. 
 
  1-11  For purposes of this Act, the term: 
 
  1-12      (1) "Ad valorem taxes for educational purposes" means 
  1-13      all ad valorem taxes for educational purposes levied by, 
  1-14      for, or on behalf of the Forsyth County school district, 
  1-15      including, but not limited to, taxes to retire school 
  1-16      bond indebtedness. 
 
  1-17      (2) "Homestead" means homestead as defined and qualified 
  1-18      in Code Section 48-5-40 of the O.C.G.A. 
 
  1-19      (3) "Senior citizen" means a person who is 65 years of 
  1-20      age or over on or before January 1 of the year in which 
  1-21      application for the exemption under this Act is made. 
 
  1-22                           SECTION 2. 
 
  1-23  (a) Each resident of the Forsyth County school district who 
  1-24  is a senior citizen is granted an exemption on that person's 
  1-25  homestead from all Forsyth County school district ad valorem 
  1-26  taxes for educational purposes for the full value of that 
  1-27  homestead. 
 
  1-28  (b) A person shall not receive the homestead exemption 
  1-29  granted by subsection (a) of this section unless the person 
  1-30  or person's agent files an affidavit with the tax 
  1-31  commissioner of Forsyth County giving the person's age and 
  1-32  such additional information relative to receiving such 
 
 
 
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  2- 1  exemption as will enable the tax commissioner to make a 
  2- 2  determination as to whether such person is entitled to such 
  2- 3  exemption.  The tax commissioner shall provide affidavit 
  2- 4  forms for this purpose and shall require such information as 
  2- 5  may be necessary to determine the initial and continuing 
  2- 6  eligibility of the applicant for the exemption. 
 
  2- 7                           SECTION 3. 
 
  2- 8  The exemption shall be claimed and returned as provided in 
  2- 9  Code Section 48-5-50.1 of the O.C.G.A.  The exemption shall 
  2-10  be automatically renewed from year to year as long as the 
  2-11  applicant occupies the residence as a homestead.  After a 
  2-12  person has filed the proper affidavit as provided in 
  2-13  subsection (b) of Section 2 of this Act, it shall not be 
  2-14  necessary to make application and file such affidavit 
  2-15  thereafter for any year and the exemption shall continue to 
  2-16  be allowed to such person.  It shall be the duty of any 
  2-17  person granted the homestead exemption under this Act to 
  2-18  notify the tax commissioner of Forsyth County or the 
  2-19  designee thereof in the event that person for any reason 
  2-20  becomes ineligible for that exemption. 
 
  2-21                           SECTION 4. 
 
  2-22  (a) The exemption granted by this Act shall not apply to or 
  2-23  affect any state taxes, municipal taxes, or county taxes for 
  2-24  county purposes. 
 
  2-25  (b) The exemption granted by this Act shall be in lieu of 
  2-26  any other homestead exemption from Forsyth County school 
  2-27  district ad valorem taxes for educational purposes. 
 
  2-28                           SECTION 5. 
 
  2-29  The exemption granted by this Act shall apply to all taxable 
  2-30  years beginning on or after January 1, 2001. 
 
  2-31                           SECTION 6. 
 
  2-32  Unless prohibited by the federal Voting Rights Act of 1965, 
  2-33  as amended, the election superintendent of Forsyth County 
  2-34  shall call and conduct an election as provided in this 
  2-35  section for the purpose of submitting this Act to the 
  2-36  electors of the Forsyth County school district for approval 
  2-37  or rejection.  The election superintendent shall conduct 
  2-38  that election on the date of the state-wide general primary 
  2-39  in July, 2000, and shall issue the call and conduct that 
  2-40  election as provided by general law.  The superintendent 
  2-41  shall cause the date and purpose of the election to be 
 
 
 
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  3- 1  published once a week for two weeks immediately preceding 
  3- 2  the date thereof in the official organ of Forsyth County. 
  3- 3  The ballot shall have written or printed thereon the words: 
 
  3- 4    "(  ) YES Shall the Act be approved which provides a 
  3- 5              homestead exemption from all Forsyth County 
  3- 6     (  ) NO  school district ad valorem taxes for 
  3- 7              educational purposes for that school district 
  3- 8              for the full value of homesteads for residents 
  3- 9              of that school district who are 65 years of 
  3-10              age or older?" 
 
  3-11  All persons desiring to vote for approval of the Act shall 
  3-12  vote "Yes," and those persons desiring to vote for rejection 
  3-13  of the Act shall vote "No."  If more than one-half of the 
  3-14  votes cast on such question are for approval of the Act, 
  3-15  then Sections 1 through 5 of this Act shall become of full 
  3-16  force and effect on January 1, 2001, and shall be applicable 
  3-17  to all taxable years beginning on or after January 1, 2001. 
  3-18  If Sections 1 through 5 of this Act are not so approved or 
  3-19  if the election is not conducted as provided in this 
  3-20  section, Sections 1 through 5 of this Act shall not become 
  3-21  effective and this Act shall be automatically repealed on 
  3-22  the first day of January immediately following that election 
  3-23  date. 
 
  3-24  The expense of such election shall be borne by Forsyth 
  3-25  County.  It shall be the superintendent's duty to certify 
  3-26  the result thereof to the Secretary of State. 
 
  3-27                           SECTION 7. 
 
  3-28  Except as otherwise specified in Section 6 of this Act, this 
  3-29  Act shall become effective upon its approval by the Governor 
  3-30  or upon its becoming law without such approval. 
 
  3-31                           SECTION 8. 
 
  3-32  All laws and parts of laws in conflict with this Act are 
  3-33  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
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