Bill Text: GA HB826 | 2009-2010 | Regular Session | Introduced
Bill Title: Homeowner tax relief grants; appropriating funds; change manner and method
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2009-04-01 - House Second Readers [HB826 Detail]
Download: Georgia-2009-HB826-Introduced.html
09 LC
21 0465
House
Bill 826
By:
Representatives Crawford of the
16th,
Thomas of the
100th,
Porter of the
143rd,
Teilhet of the
40th,
Hugley of the
133rd,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 36 and Title 45 of the Official Code of Georgia Annotated, relating,
respectively, to local government and public officers and employees, so as to
change the manner and method of appropriating funds for homeowner tax relief
grants; to provide for procedures, conditions, and limitations; to change
certain provisions regarding certain reservation authority for appropriations;
to provide an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
36 of the Official Code of Georgia Annotated, relating to local government, is
amended by revising Code Section 36-89-3, relating to appropriations for
homeowner tax relief grants, as follows:
"36-89-3.
(a)
In the fiscal year ending on June 30, 2009, the General Assembly shall
appropriate to the Department of Revenue funds to provide homeowner tax relief
grants to counties, municipalities, and county or independent school districts.
When funds are so appropriated, the General Appropriations Act shall specify the
amount appropriated and the eligible assessed value of each qualified homestead
in the state for the specified tax year, which eligible assessed value shall,
subject to annual appropriation by the General Assembly, be not less than that
specified in the Fiscal Year 2004 General Appropriations Act. If for any reason
the amount appropriated in the General Appropriations Act is insufficient to
fund the eligible assessed value stated in the General Appropriations Act, the
amount appropriated may be adjusted in amendments to the General Appropriations
Act. If the amount appropriated in the General Appropriations Act is sufficient
to fund the eligible assessed value stated in the General Appropriations Act,
that amount shall not be reduced or withdrawn for any reason.
(b)
In the fiscal year ending on June 30, 2009, the General Assembly shall
appropriate to the Department of Revenue funds to provide homeowner tax relief
grants to counties, municipalities, and county or independent school districts.
When funds are so appropriated, the supplemental appropriation bill shall
specify the amount appropriated and the eligible assessed value of each
qualified homestead in the state for the specified tax year. If for any reason
the amount appropriated in the supplemental appropriation bill is insufficient
to fund the eligible assessed value stated in the supplemental appropriation
bill, the amount appropriated is authorized to be, but is not required to be,
adjusted in the General Appropriations Act for the next succeeding fiscal year.
If the amount appropriated in the General Appropriations Act is sufficient to
fund the eligible assessed value stated in the General Appropriations Act, that
amount shall not be reduced or withdrawn for any reason.
(c)
Subject to
the limitations of subsection (d) of this Code section, in each fiscal year
beginning
Beginning
on or after July 1, 2009, the General Assembly shall appropriate to the
Department of Revenue funds to provide homeowner tax relief grants to counties,
municipalities, and county or independent school districts. When funds are so
appropriated, the supplemental appropriation bill shall specify the amount
appropriated and the eligible assessed value of each qualified homestead in the
state for the specified tax year. If for any reason the amount appropriated in
the supplemental appropriation bill is insufficient to fund the eligible
assessed value stated in the supplemental appropriation bill, the amount
appropriated is authorized to be, but is not required to be, adjusted in the
General Appropriations Act for the next succeeding fiscal year. If the amount
appropriated in the General Appropriations Act is sufficient to fund the
eligible assessed value stated in the General Appropriations Act, that amount
shall not be reduced or withdrawn for any reason.
(d)(1)
As used in this subsection, the term 'budget report' means the budget report
prepared pursuant to Code Section 45-12-74.
(2)
For each fiscal year beginning on or after July 1, 2009, no funds shall be
appropriated under subsection (c) of this Code section in any supplemental
appropriation bill or General Appropriations Act unless the amount of estimated
total revenues available for appropriation enumerated in the budget report for
the current fiscal year exceeds the amount of estimated total revenues available
for appropriation enumerated in the budget report for the most recent fiscal
year in which homeowner tax relief grant funds were appropriated by 3 percent
plus the percent change in the rate of economic inflation on individual
taxpayers as determined under the Consumer Price Index for all urban consumers
published by the Bureau of Labor Statistics of the United State Department of
Labor.
(e)
When funds are appropriated as provided in this Code section, each fiscal
authority shall follow the procedures specified in Code Section 36-89-4. When
funds are not appropriated, each fiscal authority shall not follow the
procedures specified in Code Section 36-89-4 and shall not include a notice on
each tax bill regarding the unavailability of the
credit."
SECTION
2.
Title
45 of the Official Code of Georgia Annotated, relating to public officers and
employees, is amended by revising Code 45-12-86, relating to the Governor's
reservation authority for appropriations, as follows:
"45-12-86.
(a)
Except as
otherwise provided in subsection (c) of this Code section,
the
The
Governor, during the first six months of a fiscal year period in which the
current revenue estimate on which appropriations are based is expected to exceed
actual revenues, is authorized to require state agencies to reserve such
appropriations as specified by the Governor for budget reductions to be
recommended to the General Assembly at its next regular session.
(b)
Except as
otherwise provided in subsection (c) of this Code section,
the
The
Governor, during any fiscal year by which the current revenue estimate
or
on
which appropriations are based is expected to exceed actual revenues, is
authorized to withhold a percentage of agency allotment requests as necessary to
maintain spending within actual revenues.
(c)
During any fiscal year beginning on or after July 1, 2009, in which the current
revenue estimate on which appropriations are based is expected to exceed actual
revenues and an appropriation for homeowner tax relief grants pursuant to
Chapter 89 of Title 36 has been made which does not comply with the limitations
specified under subsection (d) of Code Section 36-89-3, the Governor shall
either require the state agency to which the appropriation was made to reserve
such appropriations as specified by the Governor for budget reductions to be
recommended to the General Assembly at its next regular session or withhold the
agency allotment request for such appropriation as necessary to maintain
spending within actual
revenues."
SECTION
3.
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.