06 HB 595/AP
House
Bill 595 (AS PASSED HOUSE AND SENATE)
By:
Representatives Millar of the
79th,
Jacobs of the
80th,
Drenner of the
86th,
Chambers of the
81st,
Henson of the
87th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from certain DeKalb County ad valorem taxes
for county purposes in an amount equal to the amount by which the current year
assessed value of a homestead exceeds the base year assessed value of such
homestead; 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 county purposes" means all ad valorem taxes for county
purposes levied by, for, or on behalf of DeKalb County, including but not
limited to, any ad valorem taxes to pay interest on and to retire county bonded
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., as amended, 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.
(b)
Each resident of DeKalb County is granted an exemption on that
persońs
homestead from DeKalb County ad valorem taxes for county purposes in an amount
equal to the amount by which the current year assessed value of that homestead
exceeds the base year assessed value of the homestead. 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
adjusted to reflect such removal and the exemption shall be recalculated
accordingly. 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 persońs agent files an application with the tax commissioner of DeKalb County giving such information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner of DeKalb County shall provide application 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 so 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 subsection (b) of this section to notify the tax commissioner of the 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 state ad valorem taxes, county or independent school district ad valorem taxes for educational purposes, or municipal 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 county ad valorem taxes for county purposes.
(f) The exemption granted by subsection (b) of this section shall apply only to taxable years 2007 through 2011. Unless renewed or extended by subsequent Act of the General Assembly, the exemption granted by subsection (b) of this section shall not apply to taxable year 2012 or any subsequent taxable year.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless the person or persońs agent files an application with the tax commissioner of DeKalb County giving such information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner of DeKalb County shall provide application 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 so 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 subsection (b) of this section to notify the tax commissioner of the 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 state ad valorem taxes, county or independent school district ad valorem taxes for educational purposes, or municipal 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 county ad valorem taxes for county purposes.
(f) The exemption granted by subsection (b) of this section shall apply only to taxable years 2007 through 2011. Unless renewed or extended by subsequent Act of the General Assembly, the exemption granted by subsection (b) of this section shall not apply to taxable year 2012 or any subsequent taxable year.
SECTION
2.
Unless
otherwise prohibited by the federal Voting Rights Act of 1965, as amended, the
election superintendent of DeKalb County shall call and conduct an election on
the Tuesday after the first Monday in November, 2006, as provided in this
section for the purpose of submitting this Act to the electors of DeKalb County
for approval or rejection; provided however, that if a county-wide referendum
for DeKalb County is held prior to the Tuesday after the first Monday in
November, 2006, the election superintendent of DeKalb County shall call and
conduct an election on the same date as such county-wide referendum for the
purpose of submitting this Act to the electors of DeKalb County for approval or
rejection. The election superintendent shall issue the call and conduct such
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 DeKalb County.
The ballot shall have written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from DeKalb County ad
valorem taxes for county purposes in an amount equal to the amount by which the
current year assessed value of a homestead exceeds the base year assessed value
of such homestead?"
|
All
persons desiring to vote for approval of the Act shall vote "Yes," and all
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 the first day of January
immediately following the date of the referendum election. 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 such
election date. The expense of such election shall be borne by DeKalb County.
It shall be the duty of the election superintendent of DeKalb County to certify
the results 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.