Bill Text: GA SB547 | 2009-2010 | Regular Session | Engrossed
Bill Title: St. Marys, City of; ad valorem taxes; provide for homestead exemption; municipal purposes
Spectrum: Partisan Bill (Republican 1-0)
Status: (Vetoed) 2010-06-08 - Veto V25 [SB547 Detail]
Download: Georgia-2009-SB547-Engrossed.html
10 LC 18
9197
Senate
Bill 547
By:
Senator Chapman of the 3rd
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide for a homestead exemption from City of St. Marys ad valorem taxes for
municipal purposes in the amount of $40,000.00 of the assessed value of the
homestead for residents of that city who are 65 years of age or older whose
income does not exceed $40,000.00; to provide for definitions; to specify the
terms and conditions of the exemption and the procedures relating thereto; to
provide for the specific repeal of a prior homestead exemption; 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 St. Marys,
including, but not limited to, any ad valorem taxes to pay interest on and to
retire municipal bonded indebtedness.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(3)
"Income" means Georgia taxable net income determined pursuant to Chapter 7 of
Title 48 of the O.C.G.A., as amended, for state income tax purposes, except
income shall not 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, except such income which is
in excess of the maximum amount authorized to be paid to an individual and such
individual's spouse under the federal Social Security Act. Income from such
sources in excess of such maximum amount shall be included as income for the
purposes of this Act.
(4)
"Senior citizen" means a person who is 65 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 City of St. Marys who is a senior citizen is granted an
exemption on that person's homestead from City of St. Marys ad valorem taxes for
municipal purposes in the amount of $40,000.00 of the assessed value of that
homestead. The exemption under this subsection shall only be granted if that
person's income, together with the income of the spouse who also occupies and
resides at such homestead, does not exceed $40,000.00 for the immediately
preceding year. The value of that property in excess of such exempted amount
shall remain subject to taxation.
(c) Any person who, as of December 31, 2010, has applied for and is eligible to receive the homestead exemption from all City of St. Marys ad valorem taxes for any city purposes, including, but not limited to, taxes to retire bonded indebtedness, in the amount of $25,000.00 of the assessed value of the homestead for residences of the City of St. Marys who are 65 years of age or older and whose income does not exceed $25,000.00, approved September 18, 1991 (Ga. L. 1991, Ex. Sess., p. 460), shall be eligible automatically for the exemption granted by subsection (b) of this section without apply therefor. Otherwise, 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 governing authority of the City of St. Marys, or the designee thereof, giving the person's age, income, and such additional information relative to receiving such exemption as will enable the governing authority of the City of St. Marys, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such person for such exemption. The governing authority of the City of St. Marys, 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., 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 governing authority of the City of St. Marys, 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 any 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 lieu of and not in addition to any other homestead exemption applicable to City of St. Marys 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, 2011.
(g) An Act to provide a homestead exemption from all City of St. Marys ad valorem taxes for any city purposes, including, but not limited to, taxes to retire bonded indebtedness, in the amount of $25,000.00 of the assessed value of the homestead for residences of the City of St. Marys who are 65 years of age or older and whose income does not exceed $25,000.00, approved September 18, 1991 (Ga. L. 1991, Ex. Sess., p. 460), is repealed effective at the last moment of December 31, 2010.
(c) Any person who, as of December 31, 2010, has applied for and is eligible to receive the homestead exemption from all City of St. Marys ad valorem taxes for any city purposes, including, but not limited to, taxes to retire bonded indebtedness, in the amount of $25,000.00 of the assessed value of the homestead for residences of the City of St. Marys who are 65 years of age or older and whose income does not exceed $25,000.00, approved September 18, 1991 (Ga. L. 1991, Ex. Sess., p. 460), shall be eligible automatically for the exemption granted by subsection (b) of this section without apply therefor. Otherwise, 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 governing authority of the City of St. Marys, or the designee thereof, giving the person's age, income, and such additional information relative to receiving such exemption as will enable the governing authority of the City of St. Marys, or the designee thereof, to make a determination regarding the initial and continuing eligibility of such person for such exemption. The governing authority of the City of St. Marys, 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., 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 governing authority of the City of St. Marys, 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 any 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 lieu of and not in addition to any other homestead exemption applicable to City of St. Marys 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, 2011.
(g) An Act to provide a homestead exemption from all City of St. Marys ad valorem taxes for any city purposes, including, but not limited to, taxes to retire bonded indebtedness, in the amount of $25,000.00 of the assessed value of the homestead for residences of the City of St. Marys who are 65 years of age or older and whose income does not exceed $25,000.00, approved September 18, 1991 (Ga. L. 1991, Ex. Sess., p. 460), is repealed effective at the last moment of December 31, 2010.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the municipal
election superintendent of the City of St. Marys 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 St. Marys for approval or rejection. The municipal
election superintendent shall conduct that election on the date of the 2010
state-wide general primary and shall issue the call and conduct that election as
provided by general law. The municipal 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 Camden County.
The ballot shall have written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which replaces the current homestead exemption from City of
St. Marys ad valorem taxes for municipal purposes in the amount of $25,000.00 of
the assessed value of the homestead for residents of that city who are 65 years
of age or older whose income does not exceed $25,000.00 with a new exemption in
the amount of $40,000.00 for residents who are 65 years of age or older whose
income does not exceed $40,000.00?"
|
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, 2011. 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 St. Marys. It shall be the municipal election superintendent's duty to certify the result thereof to the Secretary of State.
such question are for approval of the Act, Section 1 of this Act 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, 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 St. Marys. 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.
