HB869.html

To amend an Act providing for a base year assessed value homestead exemption from City of Port Wentworth ad valorem taxes for municipal purposes, approved April 20, 2000 (Ga. L. 2000, p. 4520), so as to provide for eligibility without application; to change certain provisions regarding administration; to repeal conflicting laws; and for other purposes.

An Act providing for a base year assessed value homestead exemption from City of Port Wentworth ad valorem taxes for municipal purposes, approved April 20, 2000 (Ga. L. 2000, p. 4520), is amended by striking subsection (c) of Section 1 and inserting in its place the following:
"(c) Any person who, as of December 31, 2000, has applied for and is eligible to receive the $2,000.00 state-wide homestead exemption granted under Code Section 48-5-44 of the O.C.G.A., as amended, shall be eligible automatically for the exemption granted by this Act without applying therefor. Otherwise, a person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or person´s agent files an application with the governing authority of the City of Port Wentworth, or the designee thereof, giving such information relative to receiving such exemption as will enable such governing authority or designee thereof to make a determination as to whether such owner is entitled to such exemption."