Bill Text: GA HB524 | 2011-2012 | Regular Session | Introduced

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Bill Title: Towns County; ad valorem tax for education; provide homestead exemption

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2011-04-20 - Effective Date [HB524 Detail]

Download: Georgia-2011-HB524-Introduced.html

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11 LC 14 0397/AP

House Bill 524 (AS PASSED HOUSE AND SENATE)

By: Representative Allison of the 8th

A BILL TO BE ENTITLED
AN ACT

To provide a homestead exemption from Towns County school district ad valorem taxes for educational purposes in the amount of $8,000.00 of the assessed value of the homestead for residents of that county; 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 Towns County, including, but not limited to, any ad valorem taxes to pay interest on and to retire county bonded indebtedness.

(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., as amended.

(b) Each resident of Towns County is granted an exemption on that person's homestead from all Towns County school district ad valorem taxes for educational purposes in the amount of $8,000.00 of the assessed value of that homestead. The value of that property in excess of such exempted amount shall remain subject to taxation.
(c)(1) Except as provided in paragraph (2) of this subsection, 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 Towns County, giving such information relative to receiving such exemption as will enable the tax commissioner of Towns County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Towns County shall provide application forms for this purpose.
(2) The exemption shall be granted without application to any resident who has applied for and been granted the exemption provided for in Code Section 48-5-44 of the O.C.G.A.
(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 person granted the homestead exemption under subsection (b) of this section occupies the residence as a homestead. After a person has once been granted the exemption, 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 Towns County 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, 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 Towns 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 of the year following the year in which this Act is approved by the voters under Section 2 of this Act.

SECTION 2.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the election superintendent of Towns County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of Towns County for approval or rejection. The election superintendent shall conduct that election on the date of the first election or primary which is otherwise held in Towns County more than 45 days after this Act becomes law and shall issue the call and conduct that election as provided by general law. If for any reason the election provided for in this Act is not held at such time, then it shall be held on the date of the next election or primary which is otherwise held in Towns County. 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 Towns County. The ballot shall have written or printed thereon the words:

"(  )  YES (  )  NO

Shall the Act be approved which provides a homestead exemption from Towns County school district ad valorem taxes for educational purposes in the amount of $8,000.00 of the assessed value of the homestead for residents of that county?"

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. If the Act is not so approved, 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 Towns 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 Sections 1 and 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.