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04 LC 18 3495/AP
House Bill 1782 (AS PASSED HOUSE
AND SENATE)
By: Representatives Williams of the 4th, Brock of the 5th, White of the 3rd, Post 2, and Forster of the 3rd, Post 1
By: Representatives Williams of the 4th, Brock of the 5th, White of the 3rd, Post 2, and Forster of the 3rd, Post 1
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To provide a homestead exemption from City of Dalton
independent school district ad valorem taxes for educational purposes in the
amount of $150,000.00 of the assessed value of the homestead for residents of
that school district who are 70 years of age or over; 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 City of Dalton independent school district, including, but not limited to, any ad valorem taxes to pay interest on and to retire independent school district 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 70 years of age or over on or before January 1 of the year in which application for the exemption under subsection (b) of this section is made.
(b) Each resident of the City of Dalton independent school district who is a senior citizen is granted an exemption on that person´s homestead from City of Dalton independent school district ad valorem taxes for educational purposes in the amount of $150,000.00 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 application with the governing authority of the City of Dalton, or the designee thereof, giving the person´s age and such additional information relative to receiving such exemption as will enable the governing authority of the City of Dalton, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The governing authority of the City of Dalton, or the designee thereof, 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 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 subsection (b) of this section to notify the governing authority of the City of Dalton, or the designee thereof, in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption 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 county school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu of and not in addition to any other homestead exemption applicable to the City of Dalton independent 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, 2005.
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for, or on behalf of the City of Dalton independent school district, including, but not limited to, any ad valorem taxes to pay interest on and to retire independent school district 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 70 years of age or over on or before January 1 of the year in which application for the exemption under subsection (b) of this section is made.
(b) Each resident of the City of Dalton independent school district who is a senior citizen is granted an exemption on that person´s homestead from City of Dalton independent school district ad valorem taxes for educational purposes in the amount of $150,000.00 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 application with the governing authority of the City of Dalton, or the designee thereof, giving the person´s age and such additional information relative to receiving such exemption as will enable the governing authority of the City of Dalton, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such owner for such exemption. The governing authority of the City of Dalton, or the designee thereof, 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 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 subsection (b) of this section to notify the governing authority of the City of Dalton, or the designee thereof, in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption 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 county school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu of and not in addition to any other homestead exemption applicable to the City of Dalton independent 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, 2005.
SECTION 2.
Unless prohibited by the federal Voting Rights Act of 1965,
as amended, the municipal election superintendent of the City of Dalton shall
call and conduct an election as provided in this section for the purpose of
submitting this Act to the electors of the City of Dalton independent school
district for approval or rejection. The municipal election superintendent shall
conduct that election on the date of the November, 2004, state-wide general
election and shall issue the call and conduct that election as provided by
general law. The municipal 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 Whitfield 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 homestead
exemption from City of Dalton independent school district ad valorem taxes for
educational purposes in the amount of $150,000.00 of the assessed value of the
homestead for residents of that school district who are 70 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, Section 1 of this Act shall become of full force and effect
on 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 the City of Dalton. 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.