HB870: Clayton County; ad valorem tax for county purposes; provide homestead exemption

Legislative Summary

A BILL to be entitled an Act to provide a homestead exemption from Clayton County ad valorem taxes for county purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value of such homestead for residents of that county who are disabled veterans, senior citizens, unremarried surviving spouses of a peace officer or firefighter killed in the line of duty, or 100 percent disabled; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability and a sunset; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.