§ 2. Tax exemption for elderly persons.

Article VII, section I, paragraph IV of the Constitution is hereby amended by adding at the end thereof the following:

"Any other provisions of this Constitution to the contrary notwithstanding, each resident of the City of Cartersville 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 living in the home of said residents, exceeding four thousand dollars ($4,000.00) per annum, and each resident of the City of Cartersville who is totally disabled and who does not have an income from all sources, including the income of all members of the family living in the home of said resident, exceeding four thousand dollars ($4,000.00) per annum, is hereby granted an exemption of two thousand dollars ($2,000.00) on his homestead from all ad valorem taxation by the City of Cartersville as long as any such resident of the City of Cartersville actually occupies said homestead as his residence. Provided, however, under this provision, there shall be no more than one (1) two-thousand-dollar exemption per homestead. The value of the homestead in excess of the above-exempted amount shall remain subject to ad valorem taxation by the City of Cartersville. Any such resident shall not receive the benefits of such homestead exemption unless he files an affidavit with the governing authority of the City of Cartersville, or with a person designated by the governing authority of the City of Cartersville, giving his age and the amount of income which he receives and the income which members of his family living in his home receive, and such additional information relative to receiving the benefits of such exemption as will enable the governing authority of the City of Cartersville, or the person designated by the governing authority of the City of Cartersville, to make a determination as to whether such owner is entitled to such exemption. The governing authority of the City of Cartersville, or the person designated by the said governing authority, shall provide affidavit forms for this purpose. The exemption provided for herein shall apply to all taxable years beginning after December 31, 1972."

(Ga. Laws 1971, p. 952, § 1)

Editor's note

The above amendment to the Georgia Constitution of 1945 has been carried forward by Ord. No. 19-87, adopted June 18, 1987. See Code § 10-21.