HB1699.html

To amend an Act providing for a homestead exemption from Gwinnett County School District ad valorem taxes for the full value of the homestead for certain residents of that school district who are disabled or senior citizens subject to certain income limitations, approved March 13, 1990 (Ga. L. 1990, p. 3774), as amended, so as to allow such exemptions to continue to be received by certain unremarried surviving widows or widowers; to provide for a referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes.

An Act providing for a homestead exemption from Gwinnett County School District ad valorem taxes for the full value of the homestead for certain residents of that school district who are disabled or senior citizens subject to certain income limitations, approved March 13, 1990 (Ga. L. 1990, p. 3774), as amended, is amended by striking subsection (a) of Section 1 and inserting in its place a new subsection (a) to read as follows:
"(a) Each resident of the Gwinnett County School District who is disabled or at least 65 years of age or older and who meets the requirements of subsection (b) of this section is granted an exemption on that person´s homestead from all Gwinnett County School District ad valorem taxes including, but not limited to, taxes to retire school bond indebtedness, for the full value of that homestead, as defined and qualified in Code Section 48-5-40 of the O.C.G.A., except that land which is included in that homestead and which exceeds one acre shall not have the value thereof exempt under this Act. The unremarried surviving widow or widower who is at least 58 years of age shall continue to receive the exemption provided under this subsection so long as that unremarried surviving widow or widower continues to occupy the home as a residence and homestead. With respect to the exemption under this subsection, such unremarried surviving widow or widower shall remain subject to the income limitations specified in subsection (b) of this section."

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the election superintendent of Gwinnett County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the Gwinnett County School District for approval or rejection. The election superintendent shall conduct that election on the date of the November, 2004, 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 Gwinnett County. The ballot shall have written or printed thereon the words:

"( ) YES

( ) NO

Shall the Act be approved which allows current disabled or senior citizens a homestead exemption from Gwinnett County School District ad valorem taxes for the full value of that homestead subject to certain income limitations to continue to be received by certain unremarried surviving widows or widowers?"

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 shall become of full force and effect on January 1, 2005, and shall be applicable to all taxable years beginning on or after January 1, 2005. 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 Gwinnett County. It shall be the election superintendent´s duty to certify the result thereof to the Secretary of State.