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03 HB 42/AP
House Bill 42 (AS PASSED HOUSE
AND SENATE)
By: Representative Channell of the 77th
By: Representative Channell of the 77th
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To provide a homestead exemption from Greene County school
district ad valorem taxes for educational purposes in the amount of $8,000.00 of
the assessed value of the homestead for residents of that school district who
are 65 years of age or older; 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 conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
(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 Greene County school district, including, but not limited to, ad valorem taxes to pay interest on and to retire county school bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., as amended.
(3) "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 Greene County school district who is a senior citizen is granted an exemption on that person´s homestead from all Greene County school district ad valorem taxes for educational purposes in the amount of $8,000.00 of the assessed value of that homestead. The value of that property in excess of such exempted amount shall remain subject to taxation.
(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 with the tax commissioner of Greene County giving the person´s age and such additional information relative to receiving such exemption as will enable the tax commissioner to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The tax commissioner shall provide affidavit forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended. 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 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 this Act to notify the tax commissioner of Greene County in the event that person for any reason becomes ineligible for that exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any state taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem taxes for educational 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 Greene County school district ad valorem taxes for educational purposes.
(f) The exemption granted by the Act shall apply to all taxable years beginning on or after January 1, 2004.
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for, or on behalf of the Greene County school district, including, but not limited to, ad valorem taxes to pay interest on and to retire county school bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., as amended.
(3) "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 Greene County school district who is a senior citizen is granted an exemption on that person´s homestead from all Greene County school district ad valorem taxes for educational purposes in the amount of $8,000.00 of the assessed value of that homestead. The value of that property in excess of such exempted amount shall remain subject to taxation.
(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 with the tax commissioner of Greene County giving the person´s age and such additional information relative to receiving such exemption as will enable the tax commissioner to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The tax commissioner shall provide affidavit forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended. 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 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 this Act to notify the tax commissioner of Greene County in the event that person for any reason becomes ineligible for that exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any state taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem taxes for educational 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 Greene County school district ad valorem taxes for educational purposes.
(f) The exemption granted by the Act shall apply to all taxable years beginning on or after January 1, 2004.
SECTION 2.
Unless prohibited by the federal Voting Rights Act of 1965,
as amended, the election superintendent of Greene County shall call and conduct
an election as provided in this section for the purpose of submitting this Act
to the electors of the Greene County school district for approval or rejection.
The election superintendent shall conduct that election on the date of the 2004
presidential preference primary, 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 Greene County.
The ballot shall have written or printed thereon the words:
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"( ) YES
( ) NO |
Shall the Act be approved which provides a new homestead
exemption from Greene County school district ad valorem taxes for educational
purposes in the amount of $8,000.00 of the assessed value of the homestead for
residents of that school district who are 65 years of age or
over?"
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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, Sections 1 through 6 shall become of full force and effect
immediately. 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 Greene County. It shall be the election
superintendent´s
duty to certify the result thereof to the Secretary of
State.
SECTION 3.
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.
SECTION 4.
All laws and parts of laws in conflict with this Act are
repealed.