CHATTOOGA COUNTY PROPERTY ASSESSORS WEBSITE

Local Option School Tax Homestead Exemption

 

By: Representative Perry of the 11 LC 9 9582

H.B. No. 1836

A BILL TO BE ENTITLED

AN ACT

To provide a $40,000 homestead exemption from certain ad valorem taxes levied by, for, or on behalf of the Chattooga County School District for residents of that district who are 70 years of age or older and whose gross income does not exceed $20,000.00; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; 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.

For purposes of this Act, the term:

  1. "Gross income" means gross income, as defined by Georgia law, from all sources, including the income of all members of the family residing within the homestead.
  2. "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A.
  3. "Chattooga County School District ad valorem taxes" means all ad valorem taxes for educational purposes levied by, for, or on behalf of the Chattooga County School district, except for ad valorem taxes to retire school bond indebtedness.
  4. "Senior citizen" means a person who is 70 years of age or older on or before January 1 of the year in which an application for the exemption under this act is made.

 

SECTION 2.

Each resident of the Chattooga County School District who is a senior citizen is granted an exemption on that person’s homestead from Chattooga County School District ad valorem taxes in the amount of $40,000 of the assessed value of that homestead if that resident’s gross income for the immediately preceding taxable year does not exceed $20,000 for income tax purposes. The value of a homestead in excess of the amount exempted by this section shall remain subject to taxation.

SECTION 3.

The exemption granted by this Act shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A.

SECTION 4.

The Tax Commissioner of Chattooga County or the designee thereof shall provide application forms for the exemption granted by this Act and shall require with the initial application an affidavit as to information necessary to determine the eligibility of an applicant for that exemption.

SECTION 5.

After any such resident has been allowed the exemption provided in this Act, it shall not be necessary that such person make application and file an affidavit for any year thereafter and such exemption shall continue to be allowed to such person. It shall be the duty of any resident of the Chattooga County School District who has claimed the homestead exemption provided for in this Act to notify the tax commissioner of Chattooga County or the designee thereof in the event that resident becomes ineligible for any reason to receive such homestead exemption.

SECTION 6.

The exemption granted to a resident by this Act shall be in lieu of and not in addition to any other homestead exemption granted such resident from Chattooga County School District ad valorem taxes.

SECTION 7.

The exemption granted by this Act shall not apply to or affect any state taxes, municipal taxes, or county taxes for county purposes.

SECTION 8.

The exemption granted by this Act shall apply to all taxable years beginning on or after January 1, 1999.

SECTIONS 9 & 10 DEAL WITH THE REFERENDUM NECESSARY TO
PASS THIS LAWAND ARE NOT INCLUDED IN THIS DOCUMENT.

SECTION 11.

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