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 Cartersville
 Code of Ordinances
 RELATED LAWS

  § 3. Homestead exemption for elderly or disabled persons.

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  • Section 1. For purposes of this Act, except Sections 7, 8, and 9 of this Act, the term:

    (1)

    Ad valorem taxes for educational purposes means all ad valorem taxes for education purposes levied by, for, or on behalf of the City of Cartersville, including taxes to pay interest on and retire school bond indebtedness.

    (2)

    Homestead means homestead as defined and qualified in Code Section 48-5-40 of the Official Code of Georgia Annotated.

    Section 2. Each resident of the City of Cartersville who is sixty-five (65) years of age or older or totally disabled on the first day of January of a taxable year is granted an exemption on that person's homestead from all City of Cartersville ad valorem taxes for educational purposes in the amount of twenty-eight thousand dollars ($28,000.00) of the assessed value of that homestead for that taxable year.

    Section 3. The city clerk of the City of Cartersville or the designee thereof shall provide application forms for the exemption granted by Sections 1 through 5 of this Act and shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the exemption.

    Section 4. The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. After a person has filed the proper application as provided in Section 3 of this Act, 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 this Act to notify the city clerk of the City of Cartersville or the designee thereof in the event that person for any reason becomes ineligible for that exemption.

    Section 5. The exemption-granted by Sections 1 through 5 of this Act shall not apply to or affect any state taxes, municipal taxes, or county taxes for state, municipal, or county purposes. The homestead exemption granted by Sections 1 through 5 of this Act shall be in lieu of and not in addition to any other homestead exemption applicable to City of Cartersville ad valorem taxes for educational purposes.

    Section 6. The exemption granted by Sections 1 through 5 of this Act shall apply to all taxable years beginning on or after January 1, 1996.

(Ga. Laws 1989, p. 4746; Ga. Laws 1995, p. 3950)