§ 1-4-3. Same—or ad valorem taxes for educational purposes.

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

"The homestead of each resident of each county school district who is sixty-two (62) years of age or over and who does not have an income from all sources, including the income of all members of the family residing within said homestead, exceeding six thousand dollars ($6,000.00) per annum, may be exempt by law from all ad valorem taxation for educational purposes levied for and in behalf of such school system, including taxes to retire school bond indebtedness. No such exemption shall be granted unless an affidavit of the owner of the homestead is filed with the tax receiver or tax commissioner of his county giving his age, the amount of income which he received for the immediately preceding calendar year, the income which the members of his family residing within the homestead received for such period, and such other additional information relative to receiving the benefits of the exemption granted by this paragraph as will enable the tax receiver or tax commissioner to make a determination as to whether such owner is entitled to said exemption. The tax receiver or tax commissioner shall provide affidavit forms for this purpose. The exemption granted to the homestead within this paragraph shall extend to and shall apply to those properties, the legal title to which is vested in one or more title holders, if actually occupied by one or more such owners as a residence, and one or more such title holders possesses the qualifications provided for in this paragraph. In such instances, such exemptions shall be granted to such properties, if claimed in the manner herein provided by one or more of the owners actually residing on such property. Such exemptions shall also extend to those homesteads, the title to which is vested in an administrator, executor or trustee, if one or more of the heirs or cestui que uses residing on such property shall possess the qualifications provided for herein and shall claim the exemptions granted by this paragraph in the manner herein provided. The exemption provided for herein shall apply to all taxable years beginning after December 31, 1972.",

a new paragraph to read as follows:

"Any other provision of this Constitution to the contrary notwithstanding, the homestead of each resident of the Henry County School District who is sixty-two (62) years of age or over or disabled and who does not have an income from all sources, including the income of all members of the family residing within said homestead, exceeding twelve thousand dollars ($12,000.00) per annum, may be exempt by law from all ad valorem taxation for educational purposes levied for and in behalf of such school system, including taxes to retire school bond indebtedness. The exemption shall not exceed twenty thousand dollars ($20,000.00) of the homestead's assessed value. The value of the residence in excess of the above-exempted amount shall remain subject to taxation. No such exemption shall be granted unless an affidavit of the owner of the homestead is filed with the tax receiver or tax commissioner of his county giving his age, the amount of income which he received for the immediately preceding calendar year, the income which the members of his family residing within the homestead received for such period, and such other additional information relative to receiving the benefits of the exemption granted by this paragraph as will enable the tax receiver or tax commissioner to make a determination as to whether such owner is entitled to said exemption. The tax receiver or tax commissioner shall provide affidavit forms for this purpose. In order to qualify for the exemption provided for herein as being disabled, a disabled person claiming such exemption shall be required to obtain and submit with such affidavit 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. 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 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 becomes ineligible for any reason for the exemption provided in this paragraph. The exemption granted to the homestead within this paragraph shall extend to and shall apply to those properties, the legal title to which is vested in one or more title holders, if actually occupied by one or more such owners as a residence, and one or more such title holders possesses the qualifications provided for in this paragraph. In such instances, such exemptions shall be granted to such properties, if claimed in the manner herein provided by one or more of the owners actually residing on such property. Such exemptions shall also extend to those homesteads, the title to which is vested in an administrator, executor or trustee, if one or more of the heirs or cestui que uses residing on such property shall possess the qualifications provided for herein and shall claim the exemptions granted by this paragraph in the manner herein provided. The General Assembly may provide by law for the proper administration of this exemption, including penalties necessary therefor. The homestead exemptions provided for herein shall apply to all taxable years beginning after December 31, 1982."

(Ga. Laws 1980, P. 2257, Act No. 239, § 1; Ga. Laws 1982, P. 2515, Act No. 123, § 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, 1982 election as required by section 2 of the act proposing the amendment.