Bill Text: GA SB422 | 2009-2010 | Regular Session | Engrossed
Bill Title: Porterdale, City of; provide homestead exemption; municipal purposes
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2010-06-02 - Effective Date [SB422 Detail]
Download: Georgia-2009-SB422-Engrossed.html
10 LC
35 1615
Senate
Bill 422
By:
Senator Douglas of the 17th
AS PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from City of Porterdale ad valorem taxes for
municipal purposes in the amount of $10,000.00 of the assessed value of the
homestead for each lawful resident of the City of Porterdale, which is in lieu
of and not in addition to any other homestead exemption applicable to City of
Porterdale ad valorem taxes for municipal purposes; to provide for conditions
and procedures relating thereto; to provide for related matters; to provide for
a referendum; to provide for applicability; to provide an effective date and
automatic repeal; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
(a)
For purposes of 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 Porterdale,
except for taxes to pay interest on or retire bonded indebtedness.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A.
(b)
Each lawful resident of the City of Porterdale is granted an exemption on that
person's homestead from all City of Porterdale ad valorem taxes for municipal
purposes in the amount of $10,000.00 of the assessed value of that homestead.
The value of the homestead in excess of the amount exempted by this section
shall remain subject to taxation.
(c) 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 Porterdale, or the designee thereof, giving such information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption.
(d) The governing authority of the City of Porterdale, or the designee thereof, shall provide application forms for the exemption granted by subsection (b) of this section and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption.
(e) 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 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 for any year thereafter 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 Porterdale, or the designee thereof, in the event that person for any reason becomes ineligible for that exemption.
(f) The exemption granted by this Act shall not apply to or affect state ad valorem taxes, county ad valorem taxes for county purposes, or school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu of and not in addition to any other homestead exemption applicable to municipal ad valorem taxes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2011.
(c) 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 Porterdale, or the designee thereof, giving such information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption.
(d) The governing authority of the City of Porterdale, or the designee thereof, shall provide application forms for the exemption granted by subsection (b) of this section and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption.
(e) 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 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 for any year thereafter 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 Porterdale, or the designee thereof, in the event that person for any reason becomes ineligible for that exemption.
(f) The exemption granted by this Act shall not apply to or affect state ad valorem taxes, county ad valorem taxes for county purposes, or school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu of and not in addition to any other homestead exemption applicable to municipal ad valorem taxes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2011.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of the City of Porterdale 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 Porterdale for approval or rejection. The municipal election
superintendent shall conduct that election at the state-wide general election
held November, 2010, 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 the Newton County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides to residents of a homestead a $10,000.00
homestead exemption from certain City of Porterdale ad valorem
taxes?"
|
All
persons desiring to vote for approval of the Act shall vote "Yes," and those
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, it
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, the
remaining sections 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
Porterdale. 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.
