LC 18 7687
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide homestead exemptions from DeKalb County school district ad valorem taxes
for educational purposes in the amount of the full value of the homestead for
residents of that school district who are 70 years of age or older and whose
income does not exceed $75,000.00, 75 percent of the assessed value of the
homestead for residents of that school district who are 70 years of age or older
and whose income exceeds $75,000.00 but does not exceed $100,000.00, and in the
amount of 50 percent of the assessed value of the homestead for residents of
that school district who are 70 years of age or older and whose income is over
$100,000.00; to provide for definitions; to specify the terms and conditions of
the exemptions and the procedures relating thereto; to repeal specifically a
prior homestead exemption; 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 DeKalb County school
district, including, but not limited to, any ad valorem taxes to pay interest on
and to retire county school district bonded indebtedness but excluding taxes for
fire protection services.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A.
(3)
"Income" means Georgia taxable net income determined pursuant to Chapter 7 of
Title 48 of the O.C.G.A. for state income tax purposes.
(4)
"Older citizen" means a person who is 70 years of age or older on or before
January 1 of the year in which application for the exemption under
subsection (b) of this section is made.
(b)(1)
Each resident of the DeKalb County school district who is an older citizen is
granted an exemption on that person's homestead from DeKalb County school
district ad valorem taxes for educational purposes for the full value of that
homestead. The exemption under this paragraph shall only be granted if that
person's income, together with the income of the spouse who also occupies and
resides at such homestead, does not exceed $75,000.00 for the immediately
preceding year.
(2)
Each resident of the DeKalb County school district who is an older citizen is
granted an exemption on that person's homestead from DeKalb County school
district ad valorem taxes for educational purposes in the amount of 75 percent
of the assessed value of that homestead. The exemption under this paragraph
shall only be granted if that person's income, together with the income of the
spouse who also occupies and resides at such homestead, exceeds $75,000.00 but
does not exceed $100,000.00 for the immediately preceding year. The value of
that property in excess of such exempted amount shall remain subject to
taxation.
(3)
Each resident of the DeKalb County school district who is an older citizen is
granted an exemption on that person's homestead from DeKalb County school
district ad valorem taxes for educational purposes in the amount of 50 percent
of the assessed value of that homestead. The exemption under this paragraph
shall only be granted if that person's income, together with the income of the
spouse who also occupies and resides at such homestead, exceeds $100,000.00 for
the immediately preceding year. 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 such person or person's agent files an application with the
tax commissioner of DeKalb County, giving such person's age, income, and such
additional information relative to receiving such exemption as will enable the
tax commissioner of DeKalb County to make a determination regarding the initial
and continuing eligibility of such person for such exemption. The tax
commissioner of DeKalb County shall provide application forms for this
purpose.
(d) The exemptions 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 person granted the homestead exemption under subsection (b) of this section 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 DeKalb County in the event that person for any reason becomes ineligible for such exemption.
(e) The exemptions granted by subsection (b) of this section shall not apply to or affect any state ad valorem 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 exemptions granted by subsection (b) of this section shall be in lieu of and not in addition to any other homestead exemption applicable to DeKalb County school district ad valorem taxes for educational purposes.
(f) The exemptions granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2010.
(g) An Act providing a homestead exemption from DeKalb County school district taxes for educational purposes on the full value of the homestead after a five-year phase-in period for residents of that school district who are 70 years of age or over and whose annual incomes do not exceed an income limitation adjusted by the tax commissioner, approved May 4, 1992 (Ga. L. 1992, p. 6845), is repealed effective at the last moment of December 31, 2009.
(d) The exemptions 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 person granted the homestead exemption under subsection (b) of this section 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 DeKalb County in the event that person for any reason becomes ineligible for such exemption.
(e) The exemptions granted by subsection (b) of this section shall not apply to or affect any state ad valorem 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 exemptions granted by subsection (b) of this section shall be in lieu of and not in addition to any other homestead exemption applicable to DeKalb County school district ad valorem taxes for educational purposes.
(f) The exemptions granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2010.
(g) An Act providing a homestead exemption from DeKalb County school district taxes for educational purposes on the full value of the homestead after a five-year phase-in period for residents of that school district who are 70 years of age or over and whose annual incomes do not exceed an income limitation adjusted by the tax commissioner, approved May 4, 1992 (Ga. L. 1992, p. 6845), is repealed effective at the last moment of December 31, 2009.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of DeKalb County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
DeKalb County school district for approval or rejection. The election
superintendent shall conduct that election on the Tuesday after the first Monday
in November 2009, and shall issue the call and conduct that election as provided
by general law. The election 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:
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"( ) YES
( ) NO
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Shall
the Act be approved which provides homestead exemptions from DeKalb County
school district ad valorem taxes for educational purposes in the amount of the
full value of the homestead for residents of that school district who are 70
years of age or older and whose income does not exceed $75,000.00, 75 percent of
the assessed value of the homestead for residents of that school district who
are 70 years of age or older and whose income exceeds $75,000.00 but does not
exceed $100,000.00, and in the amount of 50 percent of the assessed value of the
homestead for residents of that school district who are 70 years of age or older
and whose income is over $100,000.00 and which repeals the current
income-limited exemption for those older adults?"
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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 January 1, 2010. 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 DeKalb 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.