§ 1-4-2. Homestead exemption for elderly—For state and county ad valorem taxes.

Article VII, Section I, Paragraph IV of the Constitution is hereby amended by adding after the following paragraph:

"Each person who is sixty-five (65) years of age or over is hereby granted an exemption from all state and county ad valorem taxes in the amount of four thousand dollars ($4,000.00) on a homestead owned and occupied by him as a residence if his net income, together with the net income of his spouse who also occupies and resides at such homestead, as net income is defined by Georgia law, from all sources, except as hereinafter provided, does not exceed four thousand dollars ($4,000.00) for the immediately preceding taxable year for income tax purposes. For the purposes of this paragraph, net income shall not include income 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, except such income which is in excess of the maximum amount authorized to be paid to an individual and his spouse under the Federal Social Security Act, and income from such sources in excess of such maximum amount shall be included as net income for the purposes of this paragraph. The value of the residence in excess of the above exempted amount shall remain subject to taxation. Any such owner shall not receive the benefits of such homestead exemption unless he, or through his agent, files an affidavit with the tax commissioner or tax receiver of the county in which he resides, giving his age and the amount of income which he and his spouse received during the last taxable year for income tax purposes, and such additional information relative to receiving the benefits of such exemption as will enable the tax commissioner or tax receiver to make a determination as to whether such owner is entitled to such exemption. The tax commissioner or tax receiver shall provide affidavit forms for this purpose. Such applications shall be processed in the same manner as other applications for homestead exemption, and the provisions of law applicable to the processing of homestead exemptions, as the same now exists or may hereafter be amended, shall apply thereto. Provided, that after any such owner has filed the proper affidavit, as provided above, and has been allowed the exemption provided herein, it shall not be necessary that he make application and file the said affidavit thereafter for any year and the said exemption shall continue to be allowed to such owner. It shall be the duty of any such owner, however, to notify the tax commissioner or tax receiver in the event he becomes ineligible for any reason for the exemption provided in this paragraph. The General Assembly may provide by law for the proper administration of this exemption including penalties necessary therefor. The increased exemption provided for herein shall apply to all taxable years beginning after December 31, 1974.",

a new paragraph to read as follows:

"Each person who is sixty-five (65) years of age or over or who is disabled is hereby granted an exemption from Henry County ad valorem taxes in the amount of six thousand dollars ($6,000.00) on a homestead owned and occupied by him as a residence if his net income, together with the net income of his spouse who also occupies and resides at such homestead, as net income is defined by Georgia law, from all sources, except as hereinafter provided, does not exceed six thousand dollars ($6,000.00) for the immediately preceding taxable year for income tax purposes. For the purposes of this paragraph, net income shall not include income 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, except such income which is in excess of the maximum amount authorized to be paid to an individual and his spouse under the Federal Social Security Act, and income from such sources in excess of such maximum amount shall be included as net income for the purposes of this paragraph. The value of the residence in excess of the above-exempted amount shall remain subject to taxation. In order to qualify for the exemption provided for herein as being disabled, the person claiming such exemption shall be required to obtain a certificate from not more than two (2) physicians licensed to practice medicine under the laws of Georgia, as now or hereafter 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. Any such owner shall not receive the benefits of such homestead exemption unless he or she or his or her agent files an affidavit with the tax commissioner of Henry County, giving his or her age, or if disabled the certificate or certificates provided for herein, and the amount of income which he or she and his or her spouse received during the last taxable year for income tax purposes, and such additional information relative to receiving the benefits of such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose. Such applications shall be processed in the same manner as other applications for homestead exemption, and the provisions of law applicable to the processing of homestead exemptions, as the same now exists or may hereafter be amended, shall apply thereto. Provided, that after any such owner has filed the proper affidavit, and certificate or certificates if disabled, as provided above, and has been allowed the exemption provided herein, it shall not be necessary that he or she make application and file the said affidavit and certificate thereafter for any year and the said exemption shall continue to be allowed to such owner. It shall be the duty of any such owner, however, to notify the tax commissioner in the event he or she becomes ineligible for any reason for the exemption provided in this paragraph. The General Assembly may provide by law for the proper administration of this exemption, including penalties necessary therefor. The homestead exemption provided for herein shall apply to all taxable years beginning after December 31, 1982."

(Ga. Laws 1980, P. 2255, Act No. 238, § 1; Ga. Laws 1982, P. 2519, Act No. 125, § 1)

Editor's note

The 1980 amendment was ratified by the electors at the November 4, 1980 election as required by section 2 of the act proposing the amendment. The 1982 amendment was ratified by the electors at the November 2, 1980 election as required by section 2 of the act proposing the amendment.