Bill Text: GA HB545 | 2011-2012 | Regular Session | Introduced
Bill Title: Doraville, City of; ad valorem tax for municipal purposes; provide homestead exemption
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Passed) 2011-04-20 - Effective Date [HB545 Detail]
Download: Georgia-2011-HB545-Introduced.html
11 LC 28
5566/AP
House
Bill 545 (AS PASSED HOUSE AND SENATE)
By:
Representatives Parent of the
81st,
Henson of the
87th,
and Holcomb of the
82nd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from City of Doraville ad valorem taxes for
municipal purposes in the amount of $25,000.00 of the assessed value of the
homestead for residents of that city; to provide for definitions; to specify the
terms and conditions of the exemption and the procedures relating thereto; to
provide for applicability; to repeal a local constitutional amendment; 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 Doraville, except
for 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, with the additional qualification that it shall
include not more than five contiguous acres of homestead property.
(b)
Each resident of the City of Doraville is granted an exemption on that person's
homestead from City of Doraville ad valorem taxes for municipal purposes in the
amount of $25,000.00 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 such person or person's agent files an application with the governing authority of the City of Doraville, or the designee thereof, giving such information relative to receiving such exemption as will enable the governing authority of the City of Doraville, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such person for such exemption. The governing authority of the City of Doraville, 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 person granted the homestead exemption under subsection (b) of this section 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 Doraville, 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, 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 City of Doraville 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.
(c) 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 governing authority of the City of Doraville, or the designee thereof, giving such information relative to receiving such exemption as will enable the governing authority of the City of Doraville, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such person for such exemption. The governing authority of the City of Doraville, 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 person granted the homestead exemption under subsection (b) of this section 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 Doraville, 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, 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 City of Doraville 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 Doraville 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 Doraville for approval or rejection. The municipal
election superintendent shall conduct that election on the Tuesday immediately
following the first Monday in November, 2011, 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 DeKalb 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 Doraville
ad valorem taxes for municipal purposes in the amount of $25,000.00 of the
assessed value of the homestead for residents of that city and repeals prior
exemptions?"
|
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, 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
Doraville. It shall be the municipal election superintendent's duty to certify
the result thereof to the Secretary of State.
SECTION
3.
If
this Act is approved in the referendum provided for in Section 2 of this Act,
that local constitutional amendment providing a $50,000.00 homestead exemption
for municipal taxes for each resident of the City of Doraville found at
Ga. L. 1982, p. 2610, and continued in force and effect pursuant
to Article XI, Section I, Paragraph IV of the Constitution shall be repealed on
the effective date of this Act.
SECTION
4.
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
5.
All
laws and parts of laws in conflict with this Act are repealed.