Bill Text: GA HB975 | 2011-2012 | Regular Session | Introduced

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Bill Title: Habersham County; school district ad valorem tax; provide homestead exemption

Spectrum: Partisan Bill (Republican 1-0)

Status: (Vetoed) 2012-05-07 - Veto V8 [HB975 Detail]

Download: Georgia-2011-HB975-Introduced.html

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12 LC 21 1540/AP

House Bill 975 (AS PASSED HOUSE AND SENATE)

By: Representative Rogers of the 10th

A BILL TO BE ENTITLED
AN ACT

To provide a homestead exemption from Habersham County school district ad valorem taxes for educational purposes in the amount of $130,000.00 of the assessed value of the homestead for residents of that school district who are 65 years of age or older; to provide for a homestead exemption from Habersham County school district ad valorem taxes for educational purposes in the total amount of the assessed value of the homestead for residents of that school district who are totally and permanently disabled; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to replace 1978 House Resolution 662-1850 granting a homestead exemption from Habersham Taxes levied for county purposes and such taxes levied for school purposes (Ga. L. 1978, p. 2444); to repeal an Act entitled "An Act to provide a homestead exemption from Habersham County school district taxes for educational purposes," approved May 4, 2006 (Ga. L. 2006, p. 4123); 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 educational purposes" means all ad valorem taxes for educational purposes levied by, for, or on behalf of the Habersham County school district, except for any ad valorem taxes to pay interest on and to retire county school district 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 gross income from all sources 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.

(5) "Totally and permanently disabled" means having an irreversible, medically demonstrable condition which renders the person wholly and permanently unable to pursue any gainful employment.

(b) Each resident of the Habersham County school district who is a senior citizen is granted an exemption on that person's homestead from Habersham County school district ad valorem taxes for educational purposes in the amount of $130,000.00 of the assessed value of that homestead. The value of that property in excess of such exempted amount shall remain subject to taxation.
(c) Each resident of the Habersham County school district who is totally and permanently disabled is granted an exemption on that person's homestead from Habersham County school district ad valorem taxes for educational purposes in the amount of the total value of the assessed value of that homestead.
(d) A person shall not receive the homestead exemption granted by subsections (b) and (c) of this section unless such person or person's agent files an application with the tax commissioner of Habersham County, giving such person's age, income, and such additional information relative to receiving such exemption as will enable the tax commissioner of Habersham County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Habersham County shall provide application forms for this purpose.
(e) 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) or (c) of this section occupies the residence as a homestead. After a person has filed the proper application as provided in subsection (d) 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) or (c) of this section to notify the tax commissioner of Habersham County in the event that person for any reason becomes ineligible for such exemption.
(f) The exemption granted by subsections (b) and (c) of this section shall not apply to or affect any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem taxes for educational purposes. The homestead exemption granted by subsections (b) and (c) of this section shall be in addition to and not in lieu of any other homestead exemption applicable to Habersham County school district ad valorem taxes for educational purposes.
(g) The exemption granted by subsections (b) and (c) of this section shall apply to all taxable years beginning on or after January 1, 2013.

SECTION 2.

This Act replaces the former local constitutional amendment, House Resolution No. 662-1850 (Ga. L. 1978, p. 2444), which was continued in effect as statutory law pursuant to Article VII, Section II, Paragraph IV of the Constitution, only to the extent such law applies to Habersham County ad valorem taxes for educational purposes.

SECTION 3.

An Act entitled "An Act to provide a homestead exemption from Habersham County school district taxes for educational purposes," approved May 4, 2006 (Ga. L. 2006, p. 4123), is repealed.

SECTION 4.

Unless prohibited by the federal Voting Rights Act of 1965, as amended, the election superintendent of Habersham County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the Habersham County school district for approval or rejection. The election superintendent shall conduct that election on the date of the November, 2012, state-wide general election and shall issue the call and conduct that election as provided by general law. The 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 Habersham County. The ballot shall have written or printed thereon the words:

"(  )  YES (  )  NO

Shall the Act be approved which provides a homestead exemption from Habersham County school district ad valorem taxes for educational purposes in the amount of $130,000.00 of the assessed value of the homestead for residents of that school district who are 65 years of age or older and which grants a homestead exemption on the full value of the homestead for residents who are totally and permanently disabled, repeals an Act entitled "An Act to provide a homestead exemption from Habersham County school district taxes for educational purposes," approved May 4, 2006 (Ga. L. 2006, p. 4123), and replaces the former local constitutional amendment, Resolution Act No. 162, House Resolution No. 662-1850 (Ga. L. 1978, p. 2444)?"

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, Sections 1, 2, and 3 of this Act shall become of full force and effect on January 1, 2013. If the Act is not so approved or if the election is not conducted as provided in this section, Sections 1, 2, and 3 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 Habersham County. It shall be the election superintendent's duty to certify the result thereof to the Secretary of State.

SECTION 5.

Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 6.

All laws and parts of laws in conflict with this Act are repealed.