HomeMy WebLinkAboutResolutions 21-12-573 - 12/20/2021STATE OF GEORGIA RESOLUTION NO. IT7 3
' COUNTY OF FULTON
J
A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF MILTON
REQUESTING THE LOCAL DELEGATION REPRESENTING THE CITY OF
MILTON TO DRAFT AND SPONSOR LOCAL LEGISLATION AMENDING THE
CHARTER FOR THE CITY OF MILTON TO MODIFY CERTAIN LOCAL
HOMESTEAD TAX EXEMPTIONS
WHEREAS, the Charter for the City of Milton, Georgia, 2006 Ga. Laws 3554 (Act No.
438), as amended, provides homestead exemptions for senior citizens and disabled individuals,
including: Section 6.33, which provides an exemption from municipal taxation on $15,000.00 of
the value of homestead property to citizens aged 65 years or over; Section 6.34, which provides
an additional exemption from municipal taxation on $10,000.00 of the value of homestead property
to low-income citizens aged 65 years or over; and Section 6.35, which provides an exemption from
municipal taxation on the full value of the homestead property to low-income citizens aged 70
years or over; and
WHEREAS, a majority of the City Council for the City of Milton, Georgia, deems it to be
in the best interests of the citizens of the City of Milton to amend the homestead exemptions for
senior citizens and disabled individuals by: combining the $15,000.00 and $10,000.00 exemptions
granted by Sections 6.33 and 6.34 into a single exemption of $25,000.00 available to all citizens
aged 65 years or over regardless of income; and by increasing the maximum income threshold for
the full value exemption granted by Section 6.35; and
WHEREAS, pursuant to Article VII, Section 2, Paragraph II (a)(1) and (a)(2), municipal
homestead exemptions shall first be approved by two-thirds of the members elected to each branch
of the General Assembly in a roll -call vote, and conditioned upon approval by a majority of the
qualified electors voting in a referendum thereon.
NOW, THEREFORE, BE IT RESOLVED, that the Mayor and Council of the City of
Milton respectfully requests that the local delegation to the Georgia General Assembly to draft,
introduce, and support local legislation amending Sections 6.33, 6.34, and 6.35 of the Charter for
the City of Milton, as amended, as follows, with additions indicated by underline and deletions
indicated by strikethrough:
Section 633. - General homestead exemption for citizens age 65 years or over.
(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, except
for 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) "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 $15 000:00--$25. 000.00 of the assessed value of that
homestead. 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 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, 20072023.
Section 6.34. - Reserved. Homestead exemption a,._ eitizens . e cc yeaFs or- over
...........
........... I ...........
. ........................
. . . . .......... . ...... ..............
...........
.......... . .......
....... . ........
.. . ..........
h ,, d exemption granted b ..ubseet:..« (b) of this seetien shall be in addition
to d t in lieu of ., ..thef homestead a «t...« e««l:eable to munieipal ed
!fl The exemption g .,«ted 1.... ubseetion /hl of this seetie« shell apply to all wiahl
years hee:««:«e , OF afte. 1..«..e.., 1 2007
Section 6.35. - Homestead exemption for citizens age 70 years or over and disabled
persons meeting certain income requirements.
(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.
' (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.
(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 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 greater of $100,000.00 or 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.
cl Each resident of the Citv of Milton 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.
(ed) Disability certificate; income certification; application.
(1) In order to qualify for the exemption provided for in subsection (bcc) 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) or c 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 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.
(de) 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 (ed_) 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) or c 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.
(ef) The exemption granted by subsections (b) and c 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 subsections (b) and c 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.
(€g) The exemption granted by subsections (b) and c of this section shall apply to all
taxable years beginning on or after January 1, 29A-7-2023.
NOW, THEREFORE, BE IT FURTHER RESOLVED, that the Mayor is authorized
and directed to deliver this resolution to the local delegation to the Georgia General Assembly as
soon as possible.
SO RESOLVED, this � day of]:�.Pe,6e r- 2021.
1
1