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HB 619 - Ad valorem tax deferral; senior citizens; certain counties

Wiles, John J (34th)

Status Summary	HC:	W&M	SC:		FR:	02/12/99	LA:	02/15/99	H - Read 2nd Time

First Reader Summary

A BILL to amend Part 2 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, the "Tax Deferral for the Elderly Act," so as to provide for an additional tax deferral in every county in this state having a population of 400,000 or more according to the United States decennial census of 1990 or any future such census; and for other purposes.

Code Sections - 48-5-72.2

HB 619                                             LC 18 9326 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 2 of Article 2 of Chapter 5 of Title 48 of the 
  1- 2  Official Code of Georgia Annotated, the "Tax Deferral for 
  1- 3  the Elderly Act," so as to provide for an additional tax 
  1- 4  deferral in every county in this state having a population 
  1- 5  of 400,000 or more according to the United States decennial 
  1- 6  census of 1990 or any future such census; to provide for 
  1- 7  procedures, conditions, and limitations; to provide for 
  1- 8  penalties; to repeal conflicting laws; and for other 
  1- 9  purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  Part 2 of Article 2 of Chapter 5 of Title 48 of the Official 
  1-13  Code of Georgia Annotated, the "Tax Deferral for the Elderly 
  1-14  Act," is amended by adding a new Code section immediately 
  1-15  following Code Section 48-5-72.1, to be designated Code 
  1-16  Section 48-5-72.2, to read as follows: 
 
  1-17    "48-5-72.2. 
 
  1-18    (a) As an alternative to the tax deferral authorized by 
  1-19    Code Section 48-5-72 or Code Section 48-5-72.1, any 
  1-20    individual aged 62 or older residing within any county of 
  1-21    this state having a population of 400,000 or more 
  1-22    according to the United States decennial census of 1990 or 
  1-23    any future such census who is entitled to claim a 
  1-24    homestead exemption pursuant to Code Section 48-5-44 and 
  1-25    who resides alone may elect to defer payment of all or any 
  1-26    part of that portion of the ad valorem taxes levied on the 
  1-27    individual's homestead which exceeds 3 percent of the 
  1-28    lesser of $8,050.00 or the amount established as the 
  1-29    poverty guideline for a single individual by the federal 
  1-30    Department of Health and Human Services.  An application 
  1-31    for tax deferral under this Code section shall be filed 
  1-32    annually with the tax collector or tax commissioner on or 
  1-33    before April 1 of the year for which the deferral is 
  1-34    sought.  If an individual files for a tax deferral under 
 
 
 
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  2- 1    this Code section, such individual shall not be authorized 
  2- 2    to file for a tax deferral under Code Section 48-5-72 or 
  2- 3    Code Section 48-5-72.1. 
 
  2- 4    (b) The amount of the assessed value of the homestead and 
  2- 5    the amount of gross household income shall not limit the 
  2- 6    tax deferral authorized by this Code section.  However, 
  2- 7    except for the provisions of Code Section 48-5-72, Code 
  2- 8    Section 48-5-72.1, and paragraph (2) of Code Section 
  2- 9    48-5-73, the provisions of this part shall apply to the 
  2-10    tax deferral authorized by this Code section. 
 
  2-11    (c) It shall be the burden of each applicant for a 
  2-12    deferral under this Code section to demonstrate 
  2-13    affirmatively the applicant's compliance with this Code 
  2-14    section and other provisions of this part." 
 
  2-15                           SECTION 2. 
 
  2-16  Said part is further amended by striking subsection (a) of 
  2-17  Code Section 48-5-84, relating to penalties for willfully 
  2-18  filing incorrect information, and inserting in its place a 
  2-19  new subsection (a) to read as follows: 
 
  2-20    "(a) The following penalties shall be imposed on any 
  2-21    person who willfully files information required under Code 
  2-22    Sections 48-5-72, 48-5-72.1, 48-5-72.2, and 48-5-78 which 
  2-23    is incorrect: 
 
  2-24      (1) The person shall pay the total amount of taxes and 
  2-25      interest deferred, which amount shall immediately become 
  2-26      due; 
 
  2-27      (2) The person shall be disqualified from filing a 
  2-28      homestead tax deferral application for the next three 
  2-29      years; and 
 
  2-30      (3) The person shall pay a penalty of 25 percent of the 
  2-31      total amount of taxes and interest deferred." 
 
  2-32                           SECTION 3. 
 
  2-33  All laws and parts of laws in conflict with this Act are 
  2-34  repealed. 
 
 
 
 
 
 
 
 
 
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