HB1509.html

To provide a homestead exemption from certain Monroe County School District ad valorem taxes for educational purposes in the amount of $12,000.00 of the assessed value of the homestead of certain residents of that School District and a homestead exemption from Monroe County School District ad valorem taxes for educational purposes in the amount of $20,000.00 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 65 years of age or over; to provide for definitions; to specify the terms and conditions of the exemptions and the procedures relating thereto; to provide for a referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes.

For purposes of this Act, the term:
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for, or on behalf of the Monroe County School District, excluding taxes to pay interest on and retire school bond indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A.
(3) "Income" means net income, as defined by Georgia law, from all sources. For the purposes of this Act, net income shall not include income received as retirement, survivor, or disability benefits under the federal Social Security Act or under any other public or private retirement, disability, or pension system, except such income which is in excess of the maximum amount authorized to be paid to an individual and such individual´s spouse under the federal Social Security Act, and income from such sources in excess of such maximum amount shall be included as net income for the purposes of this Act.
(4) "Senior citizen" means a person who is 65 years of age or over on or before January 1 of the year in which application for the exemption under this Act is made.

(a) Each resident of the Monroe County School District is granted an exemption on that person´s homestead from all Monroe County School District ad valorem taxes for educational purposes in the amount of $12,000.00 of the assessed value of that homestead. The value of that property in excess of such exempted amount shall remain subject to taxation.
(b) A person shall not receive the homestead exemption granted by subsection (a) of this section unless the person or person´s agent files an affidavit with the tax commissioner of Monroe County or the designee thereof giving such information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such person is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose and shall require such information as may be necessary to determine the initial and continuing eligibility of the applicant for the exemption.
(c) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A. The exemption shall be automatically renewed from year to year as long as the applicant occupies the residence as a homestead. After a person has filed the proper affidavit as provided in subsection (b) of this section, it shall not be necessary to make application and file such affidavit thereafter for any year and the exemption shall continue to be allowed to such person. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of Monroe County or the designee thereof in the event that person for any reason becomes ineligible for that exemption. Any person who, as of January 1, 2003, has applied for and is eligible for the $6,000.00 homestead exemption from county school district ad valorem taxes for educational purposes pursuant to that local constitutional amendment found at Ga. L. 1980, p. 2216, shall be eligible for the exemption granted by this section without further application if that person has applied for and been eligible for the immediately preceding year for such exemption.

(a) Each resident of the Monroe County School District who is a senior citizen is granted an exemption on that person´s homestead from all Monroe County School District ad valorem taxes for educational purposes in the amount of $20,000.00 of the assessed value of that homestead, if that person´s income, together with the income of the spouse of such person who resides within such homestead, does not exceed $20,000.00 for the immediately preceding taxable year. The value of that property in excess of such exempted amount shall remain subject to taxation.
(b) A person shall not receive the homestead exemption granted by subsection (a) of this section unless the person or person´s agent files an affidavit with the tax commissioner of Monroe County or the designee thereof giving the person´s age and the amount of income which the person and the person´s spouse residing within such homestead received during the last taxable year and such additional information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption.
(c) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. After a person has filed the proper affidavit as provided in subsection (b) of this section, it shall not be necessary to make application and file such affidavit thereafter for any year, and the exemption shall continue to be allowed to such person. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of Monroe County or the designee thereof in the event that person for any reason becomes ineligible for that exemption. Any person who, as of January 1, 2003, has applied for and is eligible for the $10,000.00 homestead exemption from county school district ad valorem taxes for certain senior citizens whose income does not exceed $10,000.00 pursuant to that local constitutional amendment found at Ga. L. 1980, p. 2216, shall be eligible for the exemption granted by this section without further application if that person has applied for and been eligible for the immediately preceding year for such exemption.

(a) The exemptions granted by this Act shall not apply to or affect any state taxes, municipal taxes, independent school district taxes for educational purposes, or county taxes for county purposes.
(b) The exemptions granted by this Act shall be in lieu of and not in addition to any other homestead exemption from Monroe County School District ad valorem taxes for educational purposes; provided, however, that if otherwise qualified under the provisions of this Act, a resident shall be entitled to claim and receive the exemptions provided under Sections 2 and 3 of this Act.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the election superintendent of Monroe County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the Monroe County School District for approval or rejection. The election superintendent shall conduct that election on the date of the 2002 state-wide general election and shall issue the call and conduct that election as provided by general law. The superintendent shall cause the date and purpose of the election to be published once a week for two weeks immediately preceding the date thereof in the official organ of Monroe County. The ballot shall have written or printed thereon the words:

All persons desiring to vote for approval of the Act shall vote "Yes," and those persons desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on such question are for approval of the Act, then Sections 1 through 5 of this Act shall become of full force and effect immediately and shall be applicable to all taxable years beginning on or after January 1, 2003. If Sections 1 through 5 of this Act are not so approved or if the election is not conducted as provided in this section, Sections 1 through 5 of this Act shall not become effective and this Act shall be automatically repealed on the first day of January immediately following that election date. The expense of such election shall be borne by Monroe County. It shall be the election superintendent´s duty to certify the result thereof to the Secretary of State.