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HB 32 - Murray County; homestead exemption; certain residents

Poag, Judy N (6th)

Status Summary	HC:	LLeg	SC:	F&PU	FR:	01/12/99	LA:	02/01/99	Signed by Governor

First Reader Summary

A BILL to provide a homestead exemption from Murray County School District ad valorem taxes for educational purposes in the amount of $30,000.00 of the assessed value of the homestead for certain residents of that school district who have annual incomes not exceeding $20,000.00 and who are 62 years of age or over; and for other purposes.

HB 32                                              LC 18 9200 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide a homestead exemption from Murray County School 
  1- 2  District ad valorem taxes for educational purposes in the 
  1- 3  amount of $30,000.00 of the assessed value of the homestead 
  1- 4  for certain residents of that school district who have 
  1- 5  annual incomes not exceeding $20,000.00 and who are 62 years 
  1- 6  of age or over; to provide for definitions; to specify the 
  1- 7  terms and conditions of the exemption and the procedures 
  1- 8  relating thereto; to provide for applicability; to provide 
  1- 9  for a referendum, effective dates, and automatic repeal; to 
  1-10  repeal conflicting laws; and for other purposes. 
 
  1-11       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-12                           SECTION 1. 
 
  1-13  For purposes of 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 Murray County School District, 
  1-17      including, but not limited to, taxes to pay interest on 
  1-18      and to retire school bond indebtedness. 
 
  1-19      (2) "Homestead" means homestead as defined and qualified 
  1-20      in Code Section 48-5-40 of the O.C.G.A. 
 
  1-21      (3) "Income" means net income, as defined by Georgia 
  1-22      law, from all sources.  For the purposes of this Act, 
  1-23      net income shall not include income received as 
  1-24      retirement, survivor, or disability benefits under the 
  1-25      federal Social Security Act or under any other public or 
  1-26      private retirement, disability, or pension system, 
  1-27      except such income which is in excess of the maximum 
  1-28      amount authorized to be paid to an individual and such 
  1-29      individual's spouse under the federal Social Security 
  1-30      Act, and income from such sources in excess of such 
  1-31      maximum amount shall be included as net income for the 
  1-32      purposes of this Act. 
 
 
 
 
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  2- 1      (4) "Senior citizen" means a person who is 62 years of 
  2- 2      age or over on or before January 1 of the year in which 
  2- 3      application for the exemption under this Act is made. 
 
  2- 4                           SECTION 2. 
 
  2- 5  (a) Each resident of the Murray County School District who 
  2- 6  is a senior citizen is granted an exemption on that person's 
  2- 7  homestead from all Murray County School District ad valorem 
  2- 8  taxes for educational purposes in the amount of $30,000.00 
  2- 9  of the assessed value of that homestead, if that person's 
  2-10  income, together with the income of the spouse of such 
  2-11  person who resides within such homestead, does not exceed 
  2-12  $20,000.00 for the immediately preceding taxable year.  The 
  2-13  value of that property in excess of such exempted amount 
  2-14  shall remain subject to taxation. 
 
  2-15  (b) A person shall not receive the homestead exemption 
  2-16  granted by subsection (a) of this section unless the person 
  2-17  or person's agent files an affidavit with the tax 
  2-18  commissioner of Murray County giving the person's age, and 
  2-19  the amount of income which the person and the person's 
  2-20  spouse residing within such homestead received during the 
  2-21  last taxable year, and such additional information relative 
  2-22  to receiving such exemption as will enable the tax 
  2-23  commissioner to make a determination as to whether such 
  2-24  owner is entitled to such exemption.  The tax commissioner 
  2-25  shall provide affidavit forms for this purpose. 
 
  2-26                           SECTION 3. 
 
  2-27  The tax commissioner of Murray County or the designee 
  2-28  thereof shall provide application forms for the exemption 
  2-29  granted by this Act and shall require such information as 
  2-30  may be necessary to determine the initial and continuing 
  2-31  eligibility of the owner for the exemption. 
 
  2-32                           SECTION 4. 
 
  2-33  The exemption shall be claimed and returned as provided in 
  2-34  Code Section 48-5-50.1 of the O.C.G.A.  The exemption shall 
  2-35  be automatically renewed from year to year as long as the 
  2-36  owner occupies the residence as a homestead.  After a person 
  2-37  has filed the proper affidavit as provided in subsection (b) 
  2-38  of Section 2 of this Act, it shall not be necessary to make 
  2-39  application and file such affidavit thereafter for any year, 
  2-40  and the exemption shall continue to be allowed to such 
  2-41  person.  It shall be the duty of any person granted the 
  2-42  homestead exemption under this Act to notify the tax 
 
 
 
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  3- 1  commissioner of Murray County or the designee thereof in the 
  3- 2  event that person for any reason becomes ineligible for that 
  3- 3  exemption. 
 
  3- 4                           SECTION 5. 
 
  3- 5  The exemption granted by this Act shall not apply to or 
  3- 6  affect any state taxes, municipal taxes, independent school 
  3- 7  district taxes, or Murray County taxes for county purposes. 
  3- 8  The homestead exemption granted by this Act shall be in 
  3- 9  addition to and not in lieu of any other homestead exemption 
  3-10  applicable to Murray County School District ad valorem taxes 
  3-11  for educational purposes. 
 
  3-12                           SECTION 6. 
 
  3-13  The exemption granted by this Act shall apply to all taxable 
  3-14  years beginning on or after January 1, 1999. 
 
  3-15                           SECTION 7. 
 
  3-16  Unless prohibited by the federal Voting Rights Act of 1965, 
  3-17  as amended, the election superintendent of Murray County 
  3-18  shall call and conduct an election as provided in this 
  3-19  section for the purpose of submitting this Act to the 
  3-20  electors of the Murray County School District for approval 
  3-21  or rejection.  The election superintendent shall conduct 
  3-22  that election on the third Tuesday in March, 1999, and shall 
  3-23  issue the call and conduct that election as provided by 
  3-24  general law.  The superintendent shall cause the date and 
  3-25  purpose of the election to be published once a week for two 
  3-26  weeks immediately preceding the date thereof in the official 
  3-27  organ of Murray County.  The ballot shall have written or 
  3-28  printed thereon the words: 
 
  3-29    "(  ) YES Shall the Act be approved which provides a 
  3-30              homestead exemption from Murray County School 
  3-31     (  ) NO  District ad valorem taxes for educational 
  3-32              purposes in the amount of $30,000.00 of the 
  3-33              assessed value of the homestead for residents 
  3-34              of that school district who are 62 years of 
  3-35              age or over and who have annual incomes not 
  3-36              exceeding $20,000.00?" 
 
  3-37  All persons desiring to vote for approval of the Act shall 
  3-38  vote "Yes," and those persons desiring to vote for rejection 
  3-39  of the Act shall vote "No."  If more than one-half of the 
  3-40  votes cast on such question are for approval of the Act, 
  3-41  Sections 1 through 6 of this Act shall become of full force 
  3-42  and effect immediately.  If the Act is not so approved or if 
 
 
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  4- 1  the election is not conducted as provided in this section, 
  4- 2  Sections 1 through 6 of this Act shall not become effective 
  4- 3  and this Act shall be automatically repealed on the first 
  4- 4  day of January immediately following that election date. 
 
  4- 5  The expense of such election shall be borne by Murray 
  4- 6  County.  It shall be the election superintendent's duty to 
  4- 7  certify the result thereof to the Secretary of State. 
 
  4- 8                           SECTION 8. 
 
  4- 9  Except as otherwise provided in Section 7 of this Act, this 
  4-10  Act shall become effective upon its approval by the Governor 
  4-11  or upon its becoming law without such approval. 
 
  4-12                           SECTION 9. 
 
  4-13  All laws and parts of laws in conflict with this Act are 
  4-14  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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