HB1759.html

House Bill 1759
By: Representatives Snow of the 2^nd, Forster of the 3^rd and Joyce of the 1^st

A BILL TO BE ENTITLED
AN ACT

To provide for a homestead exemption from all City of Fort Oglethorpe ad valorem taxes for municipal purposes in an amount not to exceed $40,000.00 of the assessed value of the homestead for certain residents of that school district who are totally disabled and whose annual net income does not exceed $14,000.00; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for a referendum, effective dates, and automatic repeal; to repeal an Act providing for a homestead exemption from all City of Fort Oglethorpe ad valorem taxes for municipal purposes, approved April 13, 2001 (Ga. L. 2001, p. 4186); to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

(a) As used in this Act, the term:
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal purposes levied by, for, or on behalf of the City of Fort Oglethorpe except taxes to pay interest on and to retire bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A.
(3) "Net income" means the resident´s net income together with the net income of the resident´s spouse who also occupies and resides at such homestead, as net income is defined by Georgia income tax law.
(4) "Totally disabled" means being mentally or physically incapacitated to the extent that such resident is unable to be gainfully employed and to the extent that such incapacity is likely to be permanent.
(b) Each resident of the City of Fort Oglethorpe who is totally disabled and whose net income for the immediately preceding taxable year does not exceed $14,000.00 is granted an exemption not to exceed $40,000.00 of the assessed value of that person´s homestead from all City of Fort Oglethorpe ad valorem taxes for municipal purposes. The value of the property in excess of such exempted amount shall remain subject to taxation.
(c)(1) In order to qualify for the disability exemption provided for in subsection (b) of this section, the person claiming such exemption shall be required to obtain a certificate from not more than two physicians licensed to practice medicine under Chapter 34 of Title 43 of the O.C.G.A., relative to medical practitioners, as now or hereafter amended, certifying that in the opinion of such physician or physicians such person is mentally or physically incapacitated to the extent that such person is unable to be gainfully employed and that such incapacity is likely to be permanent.
(2) 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 governing authority of the City of Fort Oglethorpe, or the designee thereof, giving:
(A) The certificate or certificates required by paragraph (1) of this subsection; and
(B) Such information relative to receiving such exemption as will enable the governing authority of the City of Fort Oglethorpe, or the designee thereof, to make a determination as to whether such owner is entitled to such exemption.
(d) The governing authority of the City of Fort Oglethorpe, or the designee thereof, 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, affidavit, and certificate 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 governing authority of the City of Fort Oglethorpe, or the designee thereof, 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, county ad valorem taxes for county purposes, or county school district ad valorem taxes for municipal purposes. 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 ad valorem taxes for municipal purposes.
(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 municipal election superintendent of City of Fort Oglethorpe shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the City of Fort Oglethorpe for approval or rejection. The municipal election superintendent shall conduct that election on the Tuesday after the first Monday in November, 2002, and shall issue the call and conduct that election as provided by general law. The municipal 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 organs of Catoosa and Walker counties. The ballot shall have written or printed thereon the words:

"( ) YES

( ) NO

Shall the Act be approved which provides a homestead exemption from all City of Fort Oglethorpe ad valorem taxes for municipal purposes in an amount not to exceed $40,000.00 of the assessed value of the homestead for certain residents of that city whose net income for the immediately preceding taxable year does not exceed $14,000.00 and who are totally disabled?"

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 the City of Fort Oglethorpe. It shall be the municipal election superintendent´s duty to certify the result thereof to the Secretary of State.

An Act providing for a homestead exemption for all City of Fort Oglethorpe ad valorem taxes for municipal purposes, approved April 13, 2001 (Ga. L. 2001, p. 4186), is repealed in its entirety.

Except as otherwise provided in Section 2 of this Act, this Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

All laws and parts of laws in conflict with this Act are repealed.