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HB 1166 - Cobb County Property Taxpayer Reassessment Relief Act; enact

Golick, Rich (30th)	Wix, Don Edwin (33rd)	Wiles, John J (34th)
Manning, Judith H (32nd)	Shipp, Kem W (38th)	Kaye, Mitchell (37th)

Status Summary	HC:	LLeg	SC:	F&PU	FR:	01/13/00	LA:	04/19/00	Signed by Governor

First Reader Summary

A BILL to provide for a homestead exemption from certain Cobb County ad valorem taxes for county purposes in an amount equal to the amount of the assessed value of that homestead that exceeds the assessed value of that homestead for the taxable year immediately preceding the taxable year in which that exemption is first granted to a resident; to provide that such exemption shall be extended to the unremarried surviving spouse at the time of the person's death so long as such unremarried surviving spouse continues to occupy the home as a residence and homestead; and for other purposes.

HB 1166                                            HB 1166/FA 

 

      H. B. No. 1166 (AM) 

      By:  Representatives Golick of the 30th, Wix of the 33rd, 

      Wiles of the 34th, Manning of the 32nd, Shipp of the 38th 

      and others 

 

                        A BILL TO BE ENTITLED 

                               AN ACT 

 

 

  1- 1  To provide for a homestead exemption from certain Cobb 

  1- 2  County ad valorem taxes for county purposes in an amount 

  1- 3  equal to the amount of the assessed value of that homestead 

  1- 4  that exceeds the assessed value of that homestead for the 

  1- 5  taxable year immediately preceding the taxable year in which 

  1- 6  that exemption is first granted to a resident; to provide 

  1- 7  that such exemption shall be extended to the unremarried 

  1- 8  surviving spouse at the time of the person's death so long 

  1- 9  as such unremarried surviving spouse continues to occupy the 

  1-10  home as a residence and homestead; to provide a short title; 

  1-11  to provide for definitions; to specify the terms and 

  1-12  conditions of the exemption and the procedures relating 

  1-13  thereto; to provide for applicability; to provide for a 

  1-14  referendum, effective dates, and automatic repeal; to repeal 

  1-15  conflicting laws; and for other purposes. 

 

  1-16       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 

 

  1-17                           SECTION 1. 

 

  1-18  This Act shall be known and may be cited as the "Cobb County 

  1-19  Property Taxpayer Reassessment Relief Act of 2000." 

 

  1-20                           SECTION 2. 

 

  1-21  (a) As used in this Act, the term: 

 

  1-22      (1) "Ad valorem taxes for county purposes" means all ad 

  1-23      valorem taxes for county purposes levied by, for, or on 

  1-24      behalf of Cobb County, including, but not limited to, 

  1-25      any ad valorem taxes for special district purposes, but 

  1-26      not including taxes levied in fire prevention districts 

  1-27      for fire prevention purposes and taxes to pay interest 

  1-28      on and to retire county bonded indebtedness. 

 

  1-29      (2) "Base year" means the taxable year immediately 

  1-30      preceding the taxable year in which the exemption under 

  1-31      this Act is first granted to the most recent owner of 

  1-32      such homestead. 

 

 

 

 

                                 -1- 

 

 

 

  2- 1      (3) "Homestead" means homestead as defined and qualified 

  2- 2      in Code Section 48-5-40 of the O.C.G.A., with the 

  2- 3      additional qualification that it shall include only the 

  2- 4      primary residence. 

 

  2- 5  (b) Each resident of Cobb County is granted an exemption on 

  2- 6  that person's homestead from all Cobb County ad valorem 

  2- 7  taxes for county purposes in an amount equal to the amount 

  2- 8  of the assessed value of that homestead that exceeds the 

  2- 9  assessed value of that homestead for the taxable year 

  2-10  immediately preceding the taxable year in which this 

  2-11  exemption is first granted to such resident. Such exemption 

  2-12  shall be extended to the unremarried surviving spouse at the 

  2-13  time of the person's death so long as such unremarried 

  2-14  surviving spouse continues to occupy the home as a residence 

  2-15  and homestead.  If any real property is removed from the 

  2-16  homestead, the assessment in the base year shall be adjusted 

  2-17  to reflect such removal and the exemption shall be 

  2-18  recalculated accordingly.  The value of that property in 

  2-19  excess of such exempted amount shall remain subject to 

  2-20  taxation. 

 

  2-21  (c) A person shall not receive the homestead exemption 

  2-22  granted by subsection (b) of this section unless the person 

  2-23  or person's agent or the person's unremarried surviving 

  2-24  spouse files an application with the tax commissioner of 

  2-25  Cobb County giving such information relative to receiving 

  2-26  such exemption as will enable the tax commissioner to make a 

  2-27  determination as to whether such owner is entitled to such 

  2-28  exemption. 

 

  2-29  (d) The tax commissioner of Cobb County shall provide 

  2-30  application forms for the exemption granted by subsection 

  2-31  (b) of this section which shall require such information as 

  2-32  may be necessary to determine the initial and continuing 

  2-33  eligibility of the owner for the exemption. 

 

  2-34  (e) The exemption shall be claimed and returned as provided 

  2-35  in Code Section 48-5-50.1 of the O.C.G.A.  The exemption 

  2-36  shall be automatically renewed from year to year as long as 

  2-37  the owner occupies the residence as a homestead.  After a 

  2-38  person has filed the proper application as provided in 

  2-39  subsection (c) of this section, it shall not be necessary to 

  2-40  make application and file such affidavit thereafter for any 

  2-41  year and the exemption shall continue to be allowed to such 

  2-42  person.  It shall be the duty of any person or the person's 

  2-43  unremarried surviving spouse granted the homestead exemption 

  2-44  under subsection (b) of this section to notify the tax 

 

 

                                 -2- 

 

 

 

  3- 1  commissioner of the county or the designee thereof in the 

  3- 2  event that person for any reason becomes ineligible for that 

  3- 3  exemption. 

 

  3- 4  (f) The exemption granted by this Act shall not apply to or 

  3- 5  affect state ad valorem taxes, county school district ad 

  3- 6  valorem taxes for educational purposes, or municipal ad 

  3- 7  valorem taxes for municipal purposes.  The homestead 

  3- 8  exemption granted by subsection (b) of this section shall be 

  3- 9  in addition to and not in lieu of any other homestead 

  3-10  exemption applicable to county ad valorem taxes for county 

  3-11  purposes. 

 

  3-12  (g) The exemption granted by subsection (b) of this section 

  3-13  shall apply to all taxable years beginning on or after 

  3-14  January 1, 2001. 

 

  3-15                           SECTION 3. 

 

  3-16  Unless prohibited by the federal Voting Rights Act of 1965, 

  3-17  as amended, the election superintendent of Cobb County shall 

  3-18  call and conduct an election as provided in this section for 

  3-19  the purpose of submitting this Act to the electors of Cobb 

  3-20  County for approval or rejection.  The election 

  3-21  superintendent shall conduct that election on the date of 

  3-22  the November, 2000, state-wide general election and shall 

  3-23  issue the call and conduct that election as provided by 

  3-24  general law.  The superintendent shall cause the date and 

  3-25  purpose of the election to be published once a week for two 

  3-26  weeks immediately preceding the date thereof in the official 

  3-27  organ of Cobb County.  The ballot shall have written or 

  3-28  printed thereon the words: 

 

  3-29    "(  ) YES Shall the Act be approved which provides a 

  3-30              homestead exemption from certain Cobb County 

  3-31     (  ) NO  ad valorem taxes for county purposes in an 

  3-32              amount equal to the amount by which the 

  3-33              current year assessed value of that homestead 

  3-34              exceeds the base year assessed value of that 

  3-35              homestead in order to assure that ad valorem 

  3-36              taxes on such property for county purposes 

  3-37              will not be increased as a result of the 

  3-38              reassessment of such property?" 

 

  3-39  All persons desiring to vote for approval of the Act shall 

  3-40  vote "Yes," and those persons desiring to vote for rejection 

  3-41  of the Act shall vote "No."  If more than one-half of the 

  3-42  votes cast on such question are for approval of the Act, 

  3-43  Sections 1 and 2 of this Act shall become of full force and 

 

 

                                 -3- 

 

 

 

  4- 1  effect on January 1, 2001.  If the Act is not so approved or 

  4- 2  if the election is not conducted as provided in this 

  4- 3  section, Sections 1 and 2 of this Act shall not become 

  4- 4  effective and this Act shall be automatically repealed on 

  4- 5  the first day of January immediately following that election 

  4- 6  date. 

 

  4- 7  The expense of such election shall be borne by Cobb County. 

  4- 8  It shall be the election superintendent's duty to certify 

  4- 9  the result thereof to the Secretary of State. 

 

  4-10                           SECTION 4. 

 

  4-11  Except as otherwise provided in Section 3 of this Act, this 

  4-12  Act shall become effective upon its approval by the Governor 

  4-13  or upon its becoming law without such approval. 

 

  4-14                           SECTION 5. 

 

  4-15  All laws and parts of laws in conflict with this Act are 

  4-16  repealed. 

 

 

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