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GA HB615

Bill

Status

Passed

4/11/2012

Primary Sponsor

Rick Crawford

Click for details

Origin

House of Representatives

2011-2012 Regular Session

AI Summary

  • Grants a $30,000 homestead exemption from Polk County ad valorem taxes for county purposes to residents who are 70 years of age or older with a net annual household income of $10,000 or less
  • Net annual household income includes all Georgia taxable net income of all persons occupying the homestead, including Social Security, retirement, disability, and pension benefits
  • The exemption does not apply to state, municipal, county school district, or independent school district ad valorem taxes, and replaces any other homestead exemption for Polk County county purposes
  • Requires a one-time application with the Polk County tax commissioner; the exemption automatically renews each year as long as the resident remains eligible and occupies the homestead
  • Subject to approval by Polk County voters in a referendum held during the 2012 general primary election, with an effective date of January 1, 2013, if approved by a majority; the Act automatically repeals if not approved

Legislative Description

Polk County; ad valorem tax for county purposes; provide exemption

Last Action

Effective Date

4/11/2012

Committee Referrals

State and Local Governmental Operations4/11/2011
Intragovernmental Coordination - Local3/29/2011

Full Bill Text

No bill text available