Bill Text: GA HB633 | 2009-2010 | Regular Session | Introduced

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Bill Title: Alpharetta, City of; ad valorem taxes; municipal purposes; increase homestead exemption

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2009-05-11 - Effective Date [HB633 Detail]

Download: Georgia-2009-HB633-Introduced.html

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09 LC 18 8164/AP

House Bill 633 (AS PASSED HOUSE AND SENATE)

By: Representatives Martin of the 47th and Jones of the 46th

A BILL TO BE ENTITLED
AN ACT

To amend an Act to provide for an additional $10,000.00 homestead exemption from certain City of Alpharetta ad valorem taxes for municipal purposes, approved April 23, 1999 (Ga. L.1999, p. 4836), as amended, so as to increase the exemption amount from $30,000.00 to $40,000.00 over a two-year phase-in period; to provide for a referendum, effective dates, and automatic repeal under certain circumstances; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

An Act to provide for an additional $10,000.00 homestead exemption from certain City of Alpharetta ad valorem taxes for municipal purposes, approved April 23, 1999 (Ga. L. 1999, p. 4836), as amended, is amended by revising subsection (b) of Section 1 to read as follows:

"(b)(1) Each resident of the City of Alpharetta is granted an exemption on that person's homestead from all City of Alpharetta ad valorem taxes for municipal purposes as follows:

(A) For the taxable year beginning on or after January 1, 2010, and prior to January 1, 2011, in the amount of $35,000.00 of the assessed value of that homestead; and

(B) For all taxable years beginning on or after January 1, 2011, in the amount of $40,000.00 of the assessed value of that homestead.

(2) The value of the homestead in excess of any exemption granted therefor shall remain subject to ad valorem taxation."

SECTION 2.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the election superintendent of the City of Alpharetta 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 Alpharetta for approval or rejection. The election superintendent shall conduct that election on the date of the state-wide general election on November 3, 2009, and shall issue the call and conduct that election as provided by general law. The 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 Fulton County. The ballot shall have written or printed thereon the words:

"(  )  YES (  )  NO

Shall the Act be approved which increases the homestead exemption from all City of Alpharetta ad valorem taxes for municipal purposes for residents of the City of Alpharetta from $30,000.00 to $40,000.00 after a two-year phase-in period?"

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, then Section 1 of this Act shall become of full force and effect on January 1, 2009, and shall be applicable to all taxable years beginning on or after January 1, 2010. If Section 1 of this 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 Alpharetta. It shall be the superintendent's duty to certify the result thereof to the Secretary of State.

SECTION 3.

Except as otherwise specified 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.