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GA SB343

Bill

Status

Passed

4/26/2016

Primary Sponsor

Elena Parent

Click for details

Origin

Senate

2015-2016 Regular Session

AI Summary

  • Grants residents of the City of Decatur independent school district who are 65 years of age or older a full homestead exemption from the district's ad valorem taxes for educational purposes, excluding taxes to pay interest on and retire bonded indebtedness
  • Exemption applies for five years, covering taxable years beginning on or after January 1, 2017, and ending on or before December 30, 2021
  • Requires applicants to file an initial application with the City of Decatur governing authority; the exemption automatically renews each year as long as the person continues to occupy the residence as a homestead
  • Does not affect state, county, municipal, or county school district ad valorem taxes, and is in addition to any other applicable homestead exemptions
  • Subject to approval by voters in the City of Decatur independent school district at the November 2016 general election, with election costs borne by the City of Decatur; automatically repealed if not approved

Legislative Description

Decatur, City of; provide for homestead exemption; independent school district; educational purposes

Last Action

Effective Date

4/26/2016

Full Bill Text

No bill text available