09 LC
33 3170
Senate
Bill 269
By:
Senator Chapman of the 3rd
AS
PASSED
AN
ACT
To
provide for a homestead exemption from Brantley County School District ad
valorem taxes for educational 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 that homestead; to provide for definitions; to specify the terms and
conditions of the exemption and the procedures relating thereto; to allow such
exemption to continue to be received by a child or unremarried surviving spouse
of a deceased individual; 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 Brantley County School
District, including, but not limited to, any ad valorem taxes to pay interest on
and to retire school bond 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)(1)
Each resident of the Brantley County School District is granted an exemption on
that person´s homestead from all Brantley County School District ad valorem
taxes for educational 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 that 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 added or removed from
the homestead, the base year assessed value shall be adjusted to reflect such
addition or removal and the exemption shall be recalculated accordingly. The
value of that property in excess of such exempted amount shall remain subject to
taxation. In the event the homestead is partially or completely destroyed by a
natural disaster or by criminal act of a person other than the owner or member
of the owner's family, the owner shall continue to receive the exemption
provided for under this subsection calculated according to the existing base
year assessed value without the need of establishing a new base year assessed
value as long as the structure is repaired or rebuilt in such a manner as to be,
in the determination of the board of tax assessors, of similar size and value as
the initial structure within two years of the date the home was partially or
completely destroyed in such disaster.
(2)
The child or unremarried surviving spouse of the deceased individual who has
been granted the exemption provided for in paragraph (1) of this subsection
shall continue to receive the exemption provided under paragraph (1) of this
subsection, so long as that child or unremarried surviving spouse occupies the
home as a residence and homestead.
(c)
Any person who, as of December 31, 2010, or if this Act is approved at an
election in November, 2009, as of December 31, 2009, 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 tax commissioner of Brantley 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 Brantley 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. The exemption shall be automatically renewed from
year to year as long as the owner occupies the home as a residence and
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 or the designee thereof in the event that person for any reason becomes
ineligible for that exemption.
(e)
The exemption granted by this Act shall not apply to or affect state ad valorem
taxes, county ad valorem taxes for county 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 school district ad valorem taxes for educational
purposes.
(f)
The exemption granted by subsection (b) of this section shall apply to all
taxable years beginning on or after January 1, 2011, or, if this Act is approved
at an election in November, 2009, all taxable years beginning on or after
January 1, 2010.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Brantley County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Brantley County School District for approval or rejection. The election
superintendent shall conduct that election on the date of the November, 2010,
general election unless there is an election scheduled for other purposes on the
Tuesday after the first Monday in November, 2009, in which case the election
shall be conducted on that date, and the election superintendent 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 Brantley County. The ballot shall have written or printed thereon the
words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Brantley County
School District ad valorem taxes for educational purposes in an amount equal to
the amount by which the assessed value of that homestead for the current year
exceeds the base year assessed value of that homestead and which allows a child
or unremarried surviving spouse of a deceased individual to continue to receive
such exemption?"
|
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, 2011, or if
this Act is approved at an election in November, 2009, 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
Brantley 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.