Bill Text: GA HB1333 | 2009-2010 | Regular Session | Introduced
Bill Title: Dawson County; ad valorem tax; provide homestead exemption
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2010-05-28 - Effective Date [HB1333 Detail]
Download: Georgia-2009-HB1333-Introduced.html
10 LC 21
0514/AP
House
Bill 1333 (AS PASSED HOUSE AND SENATE)
By:
Representatives Amerson of the
9th
and Ralston of the
7th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act providing a homestead exemption from Dawson County ad valorem taxes
for county purposes in the amount of $60,000.00 of the assessed value of the
homestead for residents of that county who are disabled or who are 65 years of
age or older and whose income does not exceed $50,000.00, approved May 13, 2008
(Ga. L. 2008, p. 3871), so as to increase such exemption to $65,000.00 of the
assessed value of the homestead for residents of that county who are disabled or
who are 65 years of age or older and whose net income, excluding certain
retirement income, does not exceed $50,000.00; 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.
An
Act providing a homestead exemption from Dawson County ad valorem taxes for
county purposes in the amount of $60,000.00 of the assessed value of the
homestead for residents of that county who are disabled or who are 65 years of
age or older and whose income does not exceed $50,000.00, approved May 13, 2008
(Ga. L. 2008, p. 3871), is amended by revising paragraph (3) of subsection (a)
of Section 1 as follows:
"(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."
SECTION
2.
Said
Act is further amended by revising subsection (b) of Section 1 as
follows:
"(b)
Each resident of Dawson County who is disabled or who is a senior citizen is
granted an exemption on that person's homestead from Dawson County ad valorem
taxes for county purposes in the amount of $65,000.00 of the assessed value of
that homestead. The exemption under 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 $50,000.00 for the immediately
preceding year. The value of that property in excess of such exempted amount
shall remain subject to taxation."
SECTION
3.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Dawson County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of Dawson
County for approval or rejection. The election superintendent shall conduct
that election on the date of the November, 2010, general election and shall
issue the call and conduct that election as provided by general law. 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 Dawson County. The ballot shall have written or printed
thereon the words:
"( ) YES
( ) NO
|
Shall
the Act be approved which increases the current homestead exemption from Dawson
County ad valorem taxes for county purposes for residents of that county who are
disabled or who are 65 years of age or older from $60,000.00 to $65,000.00 and
which changes the $50,000.00 income limitation from gross income to net income
excluding certain retirement income?"
|
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 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 Dawson County.
It shall be the election superintendent's duty to certify the result thereof to
the Secretary of State.
SECTION
4.
Except
as otherwise provided in Section 3 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.