| 5 | 5 | | By: Representatives Reeves of the 99 |
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| 6 | 6 | | th |
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| 7 | 7 | | , Hong of the 103 |
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| 8 | 8 | | rd |
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| 9 | 9 | | , and Clark of the 100 |
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| 10 | 10 | | th |
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| 11 | 11 | | |
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| 12 | 12 | | A BILL TO BE ENTITLED |
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| 13 | 13 | | AN ACT |
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| 14 | 14 | | To provide a homestead exemption from the City of Sugar Hill ad valorem taxes for |
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| 15 | 15 | | 1 |
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| 16 | 16 | | municipal purposes in the amount of $10,000.00 of the assessed value of the homestead for2 |
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| 17 | 17 | | residents of that city whose income does not exceed $10,000.00 per annum and who are3 |
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| 18 | 18 | | disabled or who are 62 years of age or older; to provide for definitions; to specify the terms4 |
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| 19 | 19 | | and conditions of the exemption and the procedures relating thereto; to provide for5 |
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| 20 | 20 | | applicability; to provide for compliance with constitutional requirements; to provide for a6 |
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| 21 | 21 | | referendum, effective dates, automatic repeal, mandatory execution of election, and judicial7 |
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| 22 | 22 | | remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.8 |
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| 23 | 23 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 24 | 24 | | SECTION 1.10 |
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| 25 | 25 | | (a) As used in this Act, the term:11 |
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| 26 | 26 | | (1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal12 |
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| 27 | 27 | | purposes levied by, for, or on behalf of the City of Sugar Hill, including, but not limited13 |
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| 28 | 28 | | to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.14 |
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| 29 | 29 | | (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15 |
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| 31 | 31 | | H. B. 673 |
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| 32 | 32 | | - 2 - |
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| 33 | 33 | | in that homestead and which exceeds one acre shall not have the value thereof exempt |
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| 34 | 34 | | 17 |
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| 35 | 35 | | under this Act.18 |
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| 36 | 36 | | (3) "Income" means Georgia taxable net income determined pursuant to Chapter 7 of19 |
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| 37 | 37 | | Title 48 of the O.C.G.A., as amended, for state income tax purposes.20 |
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| 38 | 38 | | (4) "Senior citizen" means a person who is 62 years of age or older on or before21 |
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| 39 | 39 | | January 1 of the year in which application for the exemption under subsection (b) of this22 |
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| 40 | 40 | | section is made.23 |
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| 41 | 41 | | (b) Each resident of the City of Sugar Hill who is disabled or is a senior citizen is granted24 |
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| 42 | 42 | | an exemption on that person's homestead from the City of Sugar Hill ad valorem taxes for25 |
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| 43 | 43 | | municipal purposes in the amount of $10,000.00 of the assessed value of that homestead.26 |
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| 44 | 44 | | The exemption under this subsection shall only be granted if that person's income, together27 |
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| 45 | 45 | | with the income of all members of the family who also occupy and reside at such homestead,28 |
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| 46 | 46 | | does not exceed $10,000.00 for the immediately preceding year. The value of that property29 |
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| 47 | 47 | | in excess of such exempted amount shall remain subject to taxation.30 |
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| 48 | 48 | | (c)(1) In order to qualify for the exemption provided for in subsection (b) of this section31 |
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| 49 | 49 | | as being disabled, the person claiming such exemption shall be required to obtain a32 |
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| 50 | 50 | | certificate from not more than three physicians licensed to practice medicine under33 |
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| 51 | 51 | | Chapter 34 of Title 43 of the O.C.G.A., as amended, certifying that in the opinion of such34 |
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| 52 | 52 | | physician or physicians, such person is mentally or physically incapacitated to the extent35 |
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| 53 | 53 | | that such person is unable to be gainfully employed and that such incapacity is likely to36 |
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| 54 | 54 | | be permanent. Such certificate or certificates shall constitute part of and be submitted37 |
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| 55 | 55 | | with the application provided for in paragraph (2) of this subsection.38 |
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| 56 | 56 | | (2) A person shall not receive the homestead exemption granted by subsection (b) of this39 |
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| 57 | 57 | | section unless such person or person's agent files an application with the governing40 |
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| 58 | 58 | | authority of the City of Sugar Hill, or the designee thereof, giving the person's age,41 |
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| 59 | 59 | | income, and such additional information relative to receiving such exemption as will42 |
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| 61 | 61 | | H. B. 673 |
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| 62 | 62 | | - 3 - |
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| 63 | 63 | | a determination regarding the initial and continuing eligibility of such person for such |
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| 64 | 64 | | 44 |
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| 65 | 65 | | exemption. The governing authority of the City of Sugar Hill, or the designee thereof,45 |
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| 66 | 66 | | shall provide application forms for this purpose.46 |
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| 67 | 67 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of47 |
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| 68 | 68 | | the O.C.G.A., as amended. After a person has filed the proper application, as provided in48 |
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| 69 | 69 | | subsection (c) of this section, it shall not be necessary to submit an application every year.49 |
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| 70 | 70 | | The person shall only be required to submit verification of income eligibility every other50 |
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| 71 | 71 | | year. Additionally, it shall be the duty of any person granted the homestead exemption under51 |
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| 72 | 72 | | subsection (b) of this section to notify the governing authority of the City of Sugar Hill, or52 |
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| 73 | 73 | | the designee thereof, in the event that such person for any reason becomes ineligible for such53 |
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| 74 | 74 | | exemption.54 |
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| 75 | 75 | | (e) The exemption granted by subsection (b) of this section shall not apply to or affect any55 |
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| 76 | 76 | | state ad valorem taxes, county ad valorem taxes for county purposes, or county or56 |
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| 77 | 77 | | independent school district ad valorem taxes for educational purposes. The homestead57 |
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| 78 | 78 | | exemption granted by subsection (b) of this section shall be in addition to and not in lieu of58 |
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| 79 | 79 | | any other homestead exemption applicable to the City of Sugar Hill ad valorem taxes for59 |
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| 80 | 80 | | municipal purposes.60 |
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| 81 | 81 | | (f) The exemption granted by subsection (b) of this section shall apply to all taxable years61 |
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| 82 | 82 | | beginning on or after January 1, 2024.62 |
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| 83 | 83 | | SECTION 2.63 |
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| 84 | 84 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State64 |
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| 85 | 85 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority65 |
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| 87 | 87 | | H. B. 673 |
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| 88 | 88 | | - 4 - |
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| 89 | 89 | | SECTION 3. |
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| 90 | 90 | | 67 |
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| 91 | 91 | | The municipal election superintendent of the City of Sugar Hill shall call and conduct an68 |
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| 92 | 92 | | election as provided in this section for the purpose of submitting this Act to the electors of69 |
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| 93 | 93 | | the City of Sugar Hill for approval or rejection. The municipal election superintendent shall70 |
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| 94 | 94 | | conduct that election in conjunction with the November, 2023, municipal general election71 |
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| 95 | 95 | | and shall issue the call and conduct that election as provided by general law. The municipal72 |
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| 96 | 96 | | election superintendent shall cause the date and purpose of the election to be published once73 |
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| 97 | 97 | | a week for two weeks immediately preceding the date thereof in the official organ of74 |
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| 98 | 98 | | Gwinnett County. The ballot shall have written or printed thereon the words:75 |
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| 99 | 99 | | "( ) YES76 |
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| 100 | 100 | | ( ) NO77 |
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| 101 | 101 | | 78 |
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| 102 | 102 | | 79 |
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| 103 | 103 | | 80 |
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| 104 | 104 | | Shall the Act be approved to provide a homestead exemption from the City |
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| 105 | 105 | | of Sugar Hill ad valorem taxes for municipal purposes in the amount of |
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| 106 | 106 | | $10,000.00 of the assessed value of the homestead for residents of that city |
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| 107 | 107 | | whose income does not exceed $10,000.00 per annum and who are disabled |
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| 108 | 108 | | or who are 62 years of age or older, excluding land in excess of one acre?" |
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| 109 | 109 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 110 | 110 | | 81 |
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| 111 | 111 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on82 |
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| 112 | 112 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and83 |
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| 113 | 113 | | effect on January 1, 2024. If the Act is not so approved or if the election is not conducted84 |
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| 114 | 114 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall85 |
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| 115 | 115 | | be automatically repealed on the first day of July immediately following that election date.86 |
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| 116 | 116 | | The expense of such election shall be borne by the City of Sugar Hill. It shall be the87 |
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| 117 | 117 | | municipal election superintendent's duty to certify the result thereof to the Secretary of State.88 |
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| 118 | 118 | | The provisions of this section shall be mandatory upon the municipal election superintendent89 |
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| 119 | 119 | | and are not intended as directory. If the municipal election superintendent fails or refuses90 |
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| 120 | 120 | | to comply with this section, any elector of the City of Sugar Hill may apply for a writ of91 |
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| 121 | 121 | | mandamus to compel the municipal election superintendent to perform his or her duties92 |
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