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GA HB1327

Bill

Official Source

Status

Passed

5/28/2010

Primary Sponsor

Hinton Amerson

Click for details

Origin

House of Representatives

2009-2010 Regular Session

AI Summary

  • Provides a $120,000 homestead exemption from Dawson County school district ad valorem taxes for educational purposes for residents aged 70 or older
  • Defines "homestead" as the primary residence and no more than five contiguous acres of land immediately surrounding the residence
  • Exemption applies only to Dawson County school district educational taxes and does not affect state, county, municipal, or independent school district ad valorem taxes; it replaces rather than supplements any other homestead exemption for Dawson County school district educational taxes
  • Requires a one-time application with the Dawson County tax commissioner, after which the exemption automatically renews annually as long as the owner continues to occupy the homestead
  • Subject to approval by voters in a referendum held during the November 2010 statewide general election, with the exemption taking effect January 1 of the year following approval; automatically repealed if not approved

Legislative Description

Dawson County; ad valorem tax; educational purposes; provide homestead exemption

Last Action

Effective Date

5/28/2010

Committee Referrals

State and Local Governmental Operations3/17/2010
Intragovernmental Coordination - Local3/10/2010

Full Bill Text

No bill text available