09 LC 33
3144
Senate
Bill 266
By:
Senator Chapman of the 3rd
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
To
provide for a homestead exemption from City of Kingsland ad valorem taxes for
municipal purposes in an amount equal to the amount by which the current year
assessed value of a homestead exceeds the base year assessed value of such
homestead; 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 municipal purposes" means all ad valorem taxes for
municipal purposes levied by, for, or on behalf of the City of Kingsland,
including, but not limited to, ad valorem taxes to pay interest on and to retire
municipal bonded indebtedness.
(2)
"Base year" means:
(A)
Except as otherwise provided in subparagraph (B) of this paragraph, the taxable
year immediately preceding the taxable year in which the exemption under this
Act is first granted to the most recent owner of such homestead; or
(B)
With respect to any person who applies for and is granted the homestead
exemption under this Act for the 2010 tax year, the base year assessed value of
the homestead shall be the 2006 assessed value of the homestead.
(3)
"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 only the primary residence and not more than five contiguous acres of
land immediately surrounding such residence.
(b)(1)
Each resident of the City of Kingsland is granted an exemption on that person's
homestead from City of Kingsland ad valorem taxes for municipal purposes in an
amount equal to the amount by which the current year assessed value of that
homestead exceeds the base year assessed value of that homestead. This
exemption shall not apply to taxes assessed on improvements to the homestead or
additional land that is added to the homestead after January 1 of the base year.
If any real property is added to or removed from the homestead, the base year
assessed value shall be adjusted to reflect such addition or removal and the
exemption shall be recalculated accordingly. The value of that property in
excess of such exempted amount shall remain subject to taxation. In the event
the homestead is partially or completely destroyed by a natural disaster or by
criminal act of a person other than the owner or member of the owner's family,
the owner shall continue to receive the exemption provided for under this
paragraph calculated according to the existing base year assessed value without
the need of establishing a new base year assessed value as long as the structure
is repaired or rebuilt in such a manner as to be, in the determination of the
board of tax assessors, of similar size and value as the initial structure
within two years of the date the home was partially or completely destroyed in
such disaster.
(2)
The child or unremarried surviving spouse of the deceased individual who has
been granted the exemption provided for in paragraph (1) of this subsection
shall continue to receive the exemption provided under paragraph (1) of this
subsection, so long as that child or unremarried surviving spouse occupies the
home as a residence and homestead.
(c)
Any person who, as of December 31, 2009, has applied for and is eligible to
receive $2,000.00 state-wide homestead exemption granted under Code Section
48-5-44 of the O.C.G.A., as amended, shall be eligible automatically for the
exemption granted by this Act without applying therefor. Otherwise, a person
shall not receive the homestead exemption granted by subsection (b) of this
section unless the person or person's agent files an application with the
governing authority of the City of Kingsland, or the designee thereof, giving
such information relative to receiving such exemption as will enable the
governing authority of the City of Kingsland, or the designee thereof, to make a
determination regarding the initial and continuing eligibility of such owner for
such exemption. The governing authority of the City of Kingsland, 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. The
exemption shall be automatically renewed from year to year as long as the owner
occupies the home as a residence and 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 Kingsland, or the designee
thereof, 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 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 municipal 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, 2010.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the municipal
election superintendent of the City of Kingsland 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 Kingsland for approval or rejection. The municipal
election superintendent shall conduct that election on the Tuesday after the
first Monday in November, 2009, and shall issue the call and conduct that
election as provided by general law. The municipal 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 Camden 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 Kingsland
ad valorem taxes for municipal purposes in an amount equal to the amount by
which the current year assessed value of a homestead exceeds the base year
assessed value of such homestead?"
|
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, 2010. 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
Kingsland. It shall be the municipal 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.