12 LC
34 3077/AP
House
Bill 616 (AS PASSED HOUSE AND SENATE)
By:
Representative Crawford of the
16th
A
BILL TO BE ENTITLED
AN ACT
To
provide a homestead exemption from Polk County school district ad valorem taxes
for educational purposes in the amount of $30,000.00 of the assessed value of
the homestead for certain residents of that school district who are 70 years of
age or older with net annual household income of $10,000.00 or less; 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 the Polk County school
district, including, but not limited to, any ad valorem taxes to pay interest on
and to retire county school district bonded indebtedness.
(2)
"Net annual household income" means the total Georgia taxable net income of all
persons who occupy and reside at such homestead, as net income is defined by
Chapter 7 of Title 47 of the O.C.G.A., from all sources, except as otherwise
provided in this Act, for the immediately preceding taxable year for income tax
purposes. For the purposes of this Act, net income shall 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.
(3)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(4)
"Senior citizen" means a person who is 70 years of age or older 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 Polk County school district who is a senior citizen and
whose net annual household income is $10,000.00 or less is granted an exemption
on that person's homestead from Polk County school district ad valorem taxes for
educational purposes in the amount of $30,000.00 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
tax commissioner of Polk County, giving the person's age and such additional
information relative to receiving such exemption as will enable a determination
to be made regarding the initial and continuing eligibility of such person for
such exemption. The tax commissioner of Polk County 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 tax commissioner of Polk County 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 any state ad valorem taxes, county ad valorem taxes for county purposes,
municipal ad valorem taxes for municipal purposes, 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 the homestead
exemption applicable to the Polk County school district ad valorem taxes for
educational purposes provided by Code Section 48-5-52 of the O.C.G.A. and any
other homestead exemption applicable to Polk 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, 2013.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Polk County shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of the Polk
County school district for approval or rejection. The election superintendent
shall conduct that election on the date of the general primary election in 2012
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 Polk County. The ballot shall have written or printed
thereon the words:
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Polk County school
district ad valorem taxes for educational purposes in the amount of $30,000.00
of the assessed value of the homestead for certain residents of that school
district who are 70 years of age or older with net annual household income of
$10,000.00 or less?"
|
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, 2013. 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 Polk 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 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.