HomeMy WebLinkAboutORDINANCE NO 16 06 277STATE OF GEORGIA
COUNTY OF FULTON ORDINANCE NO. 16-06-277
AN ORDINANCE AMENDING THE CHARTER
FOR THE CITY OF MILTON, GEORGIA
WHEREAS, Article IX, Section II , Paragraph II of the Constitution of the State of
Georgia, entitled Home Rule for Municipalities, allows the General Assembly of the State of
Georgia to provide by law for the self-government of municipalities, which the General Assembly
has done with The Municipal Home Rule Act of 1965, O.C.G.A. § 36-35-1, et seq.; and
WHEREAS, O.C.G.A. § 36-35-3 provides that the governing authority of each municipal
corporation shall have legislative power to adopt clearly reasonable ordinances, resolutions and
regulations relating to its property, affairs, and local government for which no provision has been
made by general law and which are not inconsistent with the Constitution or any charter provision
applicable thereto; and
WHEREAS, O.C.G.A. § 36-35-3 provides that a municipal corporation may, as an
incident of its home rule power, amend its charter, except where prohibited pursuant to O.C.G.A.
§ 36-35-6; and
WHEREAS, the Council desires to amend the Charter of the City of Milton so as to update
the Act to clarify certain provisions establishing income limitations applicable to the homestead
tax exemptions for seniors age 65 and over and disabled persons with moderate to low incomes
and to repeal conflicting laws; and
WHEREAS, the modifications provided for in this Resolution and Ordinance may be
lawfully completed by home rule; and
WHEREAS, O.C.G.A. § 36-35-3 provides that, in order to amend its charter, a municipal
corporation must duly adopt ordinances at two regular consecutive meetings of the municipal
governing authority, not less than seven (7) nor more than sixty (60) days apart;
WHEREAS, pursuant to O.C.G.A. § 36-35-3, a notice, containing a synopsis of the
proposed amendment and stating that a copy of the proposed amendment is on file in the office of
the clerk or the recording officer of the municipal governing authority and in the Office of the
Clerk of the Superior Court of Fulton County for the purpose of examination and inspection by the
public, shall be published in the official organ of the county of the legal situs of the municipal
corporation or in a newspaper of general circulation in the municipal corporation once a week for
three weeks within a period of 60 days immediately preceding its final adoption; and
WHEREAS, those requirements applicable to amendments to the charter of a municipal
corporation by a resolution or ordinance duly adopted by the municipality's governing authority
as set forth in O.C.G.A. § 36-35-3 have been met and satisfied, and, specifically, notice of the
consideration of this Resolution and Ordinance has been advertised and this Resolution and
Ordinance has been duly adopted by the governing authority at two regularly consecutive meetings
in compliance with O.C.G.A. § 36-35-3 ; and
WHEREAS, in this Resolution and Ordinance, text that is underlined/bolded shall
represent additions to the Charter; text that is stricken-through shall represent deletions from the
Charter; and
WHEREAS, a majority of the Council deems it to be in the best interests of the citizens
of the City of Milton that the Act be further amended.
NOW THEREFORE, the Council of the City of Milton hereby ordains and resolves that
the Charter of the City of Milton shall be amended as follows :
Section 6.35. Section 6.35 -Homestead exemption for citizens age 65 [years] or over meeting
certain income requirements is amended by striking it in its entirety and replacing it with a new
Section 6.35 to read as follows:
(a) As used in this section, the term:
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes
for municipal purposes levied by, for, or on behalf of the City of Milton
including, but not limited to, any ad valorem taxes to pay interest on and to
retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in O.C.G.A. §
48-5-40, as amended.
(3) "Income" means adjusted gross income as such term is defined in the
Internal Revenue Code of 1986, as such code is defined in O.C.G.A. § 48-1-2,
except that for purposes of this section, the term "income" shall include only
that portion of income or benefits received as retirement, survivor, or disability
benefits lillder the federal Social Security Act or lillder any other public or
private retirement, disability, or pension system which exceeds the maximum
runolillt which may be received by an individual and an individual's spouse
lillder the federal Social Security Act.
(4) "Senior citizen" means a person who is 65 years of age or over on or
before January 1 of the year in which application for the exemption under
subsection (b) of this section is made.
(b) Each resident of the City of Milton who is a senior citizen is granted an
exemption on that person's homestead from City of Milton ad valorem taxes for
municipal purposes in the amount of $10,000.00 of the assessed value of that
homestead. The exemption granted by this subsection shall only be granted if that
person's income, together with the income of the spouse who also occupies and
resides at such homestead does not exceed the maximum amount which may be
received by an individual and an individual's spouse under the federal Social
Security Act for the immediately preceding year. The value of that property in
excess of such exempted amount shall remain subject to taxation.
( c) A person shall not receive the homestead exemption granted by subsection (b)
of this section unless the person or person's agent files an application with the
governing authority of the City of Milton, or the designee thereof, giving the
person's age, income, and such additional information relative to receiving such
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exemption as will enable the governing authority of the City of Milton, or the
designee thereof, to make a determination regarding the initial and continuing
eligibility of such owner for such exemption. The governing authority of the City
of Milton, or the designee thereof, shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in O.C.G.A. § 48-5-
50.1, as amended. The exemption shall be automatically renewed from year to year
so long as the owner occupies the residence as a homestead. After a person has filed
the proper application, as provided in subsection ( c) of this section, it shall not be
necessary to make application thereafter for any year and the exemption shall
continue to be allowed to such person. It shall be the duty of any person granted the
homestead exemption under subsection (b) of this section to notify the governing
authority of the City of Milton, or the designee thereof, in the event that person for
any reason becomes ineligible for that exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or
affect state ad valorem taxes, county ad valorem taxes for county purposes, or
county or independent school district ad valorem taxes for educational purposes.
The homestead exemption granted by subsection (b) of this section shall be in
addition to and not in lieu of any other homestead exemption applicable to
municipal ad valorem taxes for municipal purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable
years beginning on or after January 1, 2007.
Section 6.36. Section 6.36 -Homestead exemption for citizens age 70 [years} or over and
disabled persons meeting certain income requirements is amended by striking it in its entirety and
replacing it with a new Section 6.36 to read as follows:
(a) As used in this section, the term :
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes
for municipal purposes levied by, for, or on behalf of the City of Milton
including, but not limited to, any ad valorem taxes to pay interest on and to
retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in O.C.G.A. §
48-5-40, as amended.
(3) "Income" means adjusted gross income determined pursuant to the
Internal Revenue Code of 1986, as amended, for federal income tax purposes,
except that for the purposes of this section, the term "income" shall include only
that portion of income or benefits received as retirement, survivor, or disability
benefits under the federal Social Security Act or under any other public or
private retirement, disability, or pension system vmich exceeds the maximum
amount '.Vhich may be received by an individual and an individual's spouse
under the federal Social Security Act.
(4) "Senior citizen" means a person who is 70 years of age or over on or
before January 1 of the year in which application for the exemption under
subsection (b) of this section is made.
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(b) Each resident of the City of Milton who is a senior citizen or who is disabled is
granted an exemption on that person's homestead from City of Milton ad valorem
taxes for municipal purposes for the full value of that homestead. The exemption
granted by this subsection shall only be granted if that person's income, together
with the income of the spouse who also occupies and resides at such homestead
does not exceed the maximum amount which may be received by an individual and
an individual's spouse under the federal Social Security Act for the immediately
preceding year.
( c) [Disability certificate; application.]
(1) In order to qualify for the exemption provided for in subsection (b) of this
section as being disabled, the person claiming such exemption shall be required
to obtain a certificate from not more than three physicians licensed to practice
medicine under Chapter 34 of Title 43 of the O.C.G.A., as amended, certifying
that in the opinion of such physician or physicians such person is mentally or
physically incapacitated to the extent that such person is unable to be gainfully
employed and that such incapacity is likely to be permanent. Such certificate or
certificates shall constitute part of and be submitted with the application
provided for in paragraph (2) of this subsection.
(2) A person shall not receive the homestead exemption granted by
subsection (b) of this section unless the person or persons agent files an
application with the governing authority of the City of Milton, or the designee
thereof, giving the person's age, income, and such additional information
relative to receiving such exemption as will enable the governing authority of
the City of Milton, or the designee thereof, to make a determination regarding
the initial and continuing eligibility of such owner for such exemption. The
governing authority of the City of Milton, or the designee thereof, shall provide
application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in O.C.G.A. § 48-5-
50.1, as amended. The exemption shall be automatically renewed from year-to-year
so long as the owner occupies the residence as a homestead. After a person has filed
the proper application, as provided in subsection ( c) of this section, it shall not be
necessary to make application thereafter for any year and the exemption shall
continue to be allowed to such person. It shall be the duty of any person granted the
homestead exemption under subsection (b) of this section to notify the governing
authority of the City of Milton, or the designee thereof, in the event that person for
any reason becomes ineligible for that exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or
affect state ad valorem taxes, county ad valorem taxes for county purposes, or
county or independent school district ad valorem taxes for educational purposes.
The homestead exemption granted by subsection (b) of this section shall be in
addition to and not in lieu of any other homestead exemption applicable to
municipal ad valorem taxes for municipal purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable
years beginning on or after January 1, 2007.
SEVERABILITY
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If any portion of this Resolution and Ordinance or the application thereof shall be held
invalid or unconstitutional, the other provisions of this Resolution and Ordinance shall not be
affected, and thus, the provisions of this Resolution and Ordinance are declared severable.
REPEALER
Any other Ordinance, Resolution, or local law, or portion thereof, now in effect, that is in
conflict with any of the provisions of this Resolution and Ordinance is hereby repealed.
EFFECTIVE DA TE
This Resolution and Ordinance shall become effective when all required documents have
been filed with the Secretary of State and in the Office of the Clerk of Superior Court of Fulton
County as required by O.C.G.A. § 36-35-5.
ADOPTION AT TWO CONSECUTIVE MEETINGS
This Resolution and Ordinance was adopted at two (2) regular consecutive meetings of the
Council of the City of Milton held on the 61h and the 20111 day of June, 2016 as required by O.C.G.A.
§ 36-35-3.
BE IT SO RESOLVED AND ORDAINED, the public's health, safety, and welfare
demanding it, this 20th day of June, 2016, by the Council of the City of Milton, Georgia.
Approved:
Attest:
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