HB1719.html

(a) As used in 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 Clarke County School District except for taxes to pay interest on and to retire school bond indebtedness.
(2) "Base year" means the taxable year immediately preceding the taxable year in which the exemption under this Act is first granted to the most recent owner of such homestead.
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., with the additional qualification that it shall include only the primary residence and not more than five contiguous acres of land immediately surrounding such residence.
(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.
(b) Each resident of the Clarke County School District who is a senior citizen is granted an exemption on that person´s homestead from all Clarke County School District ad valorem taxes for educational purposes in an amount equal to the amount by which the current year assessed value of that homestead exceeds its base year assessed value. This exemption shall not apply to taxes assessed on improvements to the homestead or additional land that is added to the homestead after January 1 of the base year. If any real property is removed from the homestead, the base year assessed value shall be calculated reflecting such removal. The value of that property in excess of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or person´s agent files an affidavit and application with the tax commissioner of Athens-Clarke County giving the person´s age and such information relative to receiving such exemption as will enable the tax commissioner of Athens-Clarke County to make a determination as to whether such owner is entitled to such exemption.
(d) The tax commissioner of Athens-Clarke County shall provide affidavit and application forms for the exemption granted by subsection (b) of this section which shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption.
(e) 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 application and affidavit, as provided in subsection (c) of this section, it shall not be necessary to make application 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 subsection (b) of this section to notify the tax commissioner of Athens-Clarke County in the event that person for any reason becomes ineligible for that exemption.
(f) The exemption granted by this Act shall not apply to or affect state ad valorem taxes, unified government ad valorem taxes for unified government purposes, or municipal ad valorem taxes for municipal purposes of any municipality which is not a part of the "Unified Government of Athens-Clarke County, Georgia." The homestead exemption granted by subsection (b) of this section shall be in addition to and not in lieu of any other homestead exemption applicable to municipal ad valorem taxes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2003.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the election superintendent of Athens-Clarke County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the Clarke County School District for approval or rejection. The election superintendent shall conduct that election on the date of the 2002 state-wide general primary and shall issue the call and conduct that election as provided by general law. The election 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 Athens-Clarke 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, Section 1 of this Act shall become of full force and effect on January 1, 2003. If the Act is not so approved or if the election is not conducted as provided in this section, Section 1 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 Athens-Clarke County. It shall be the election superintendent´s duty to certify the result thereof to the Secretary of State.