Bill Text: GA SB261 | 2009-2010 | Regular Session | Engrossed

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Bill Title: St. Mary's, City of; ad valorem taxes for municipal purposes; provide homestead exemption

Spectrum: Partisan Bill (Republican 1-0)

Status: (Vetoed) 2009-05-11 - Veto V13 [SB261 Detail]

Download: Georgia-2009-SB261-Engrossed.html

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09 LC 33 3125

Senate Bill 261

By: Senator Chapman of the 3rd

AS PASSED SENATE

A BILL TO BE ENTITLED
AN ACT

To provide for a homestead exemption from City of St. Mary's ad valorem taxes for municipal purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value of such homestead; 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 St. Mary's, including, but not limited to, ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.

(2) "Base year" means:

(A) Except as otherwise provided in subparagraph (B) of this paragraph, 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; or

(B) With respect to any person who applies for and is granted the homestead exemption under this Act for the 2010 tax year, the base year assessed value of the homestead shall be the 2006 assessed value of the 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 City of St. Mary's is granted an exemption on that person's homestead from City of St. Mary's ad valorem taxes for municipal 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 to 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 paragraph 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, 2009, has applied for and is eligible to receive $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 governing authority of the City of St. Mary's, or the designee thereof, giving such information relative to receiving such exemption as will enable the governing authority of the City of St. Mary's, 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 St. Mary's, 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. 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 governing authority of the City of St. Mary's, 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 addition to and not in lieu of 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, 2010.

SECTION 2.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the municipal election superintendent of the City of St. Mary's 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 St. Mary's for approval or rejection. The municipal 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 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 Camden 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 St. Mary's ad valorem taxes for municipal purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value of such homestead?"

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 the City of St. Mary's. 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.