HB 1249 — Elbert County; ad valorem tax for county purposes for certain senior citizens; provide homestead exemption
House Date Signed by Governor
A BILL to be entitled an Act to provide a homestead exemption from Elbert County ad valorem taxes for county purposes for certain senior citizens 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; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability and eligibility; 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 repeal conflicting laws; and for other purposes.
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