Bill Text: GA HB218 | 2011-2012 | Regular Session | Introduced

---

Bill Title: Emerson, City of; ad valorem tax; municipal purposes; provide homestead exemption

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2011-05-11 - Effective Date [HB218 Detail]

Download: Georgia-2011-HB218-Introduced.html

---

11 LC 28 5333/AP

House Bill 218 (AS PASSED HOUSE AND SENATE)

By: Representative Battles of the 15th

A BILL TO BE ENTITLED
AN ACT

To provide for a homestead exemption from City of Emerson ad valorem taxes for municipal purposes in the amount of $10,000.00 of the assessed value of the homestead for residents of that city who are 62 years of age or over and whose income, excluding certain retirement income, does not exceed $10,000.00; 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 municipal purposes" means all ad valorem taxes for municipal purposes levied by, for, or on behalf of the City of Emerson, including, but not limited to, any ad valorem taxes to pay interest on and to retire municipal 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) "Income" means Georgia taxable net income determined pursuant to Chapter 7 of Title 48 of the O.C.G.A., as amended, for state income tax purposes, except income shall not include income received as retirement, survivor, or disability benefits under the federal Social Security Act or under any other public or private retirement, disability, or pension system, except such income which is in excess of the maximum amount authorized to be paid to an individual and such individual's spouse under the federal Social Security Act. Income from such sources in excess of such maximum amount shall be included as income for the purposes of this Act.

(4) "Senior citizen" means a person who is 62 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 Emerson who is a senior citizen is granted an exemption on that person's homestead from City of Emerson ad valorem taxes for municipal purposes in the amount of $10,000.00 of the assessed value of that homestead. The exemption granted by this subsection 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 $10,000.00 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 the person or person's agent files an application with the governing authority of the City of Emerson, or the designee thereof, giving the person's age, income, and such additional information relative to receiving such exemption as will enable the governing authority of the City of Emerson, 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 Emerson, 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 not be automatically renewed from year to year as long as the owner occupies the residence as a homestead. It shall be necessary to make application thereafter for each year and the exemption shall not continue to be allowed to such person upon failure to so comply. 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 Emerson, or the designee thereof, 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 ad valorem taxes for county purposes, or county or independent 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 municipal ad valorem taxes for municipal purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2012.

SECTION 2.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the municipal election superintendent of the City of Emerson 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 Emerson for approval or rejection. The municipal election superintendent shall conduct that election on the date of the November, 2011, municipal general election and shall issue the call and conduct that election as provided by general law. The municipal 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 Bartow County. The ballot shall have written or printed thereon the words:

"(  )  YES (  )  NO

Shall the Act be approved which provides a homestead exemption from City of Emerson ad valorem taxes for municipal purposes in the amount of $10,000.00 of the assessed value of the homestead for residents of that city who are 62 years of age or over and whose income, not including certain retirement income, does not exceed $10,000.00?"

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, 2012. 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 Emerson. It shall be the municipal 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.