Atlanta › Charter and Related Laws — Part I

Chapter 9 — Taxation

current as of 2026-05-29currency checked manuallyOfficialVerify with City of Atlanta ↗34 sections · full chapter

§ 9-1

Taxes collectible by county tax commissioner.

Sec. 9-1. Taxes collectible by county tax commissioner.

The Constitution of Georgia of 1945 be amended by adding to paragraph VI, section I, article XI the following words:

Provided, however, that the General Assembly of the state shall have the authority to require or permit the tax receiver, tax collector or tax commissioner of Fulton County to receive tax returns and collect taxes due to the City of Atlanta, and to permit the retention of a percentage of such collections as compensation for such services. (1950 Ga. Laws, page 441, § 1)

Editor’s note—The above local constitutional amendment was continued in effect by 1986 Ga. Laws, page 4037.

Secs. 9-2—9-25. Reserved.

ARTICLE II. AD VALOREM TAXATION

DIVISION 1. GENERALLY

§ 9-26

Authority to create boards of tax assessors and of tax appeals.

Sec. 9-26. Authority to create boards of tax assessors and of tax appeals.

The General Assembly of Georgia shall have the power by general, local or special law applicable to all counties having therein the greater part of a city with a population of 300,000 or more, according to the United States census of 1950 or any future United States census, and to said city including any portions which lie in one (1) or more counties, without regard to the uniformity provisions otherwise contained in this article, section, and paragraph of this Constitution, to:

(1)Provide for the establishment of a board of tax assessors, to define the jurisdiction, powers and duties thereof, the number, terms and qualifications of the members of such board, method of appointment, filling vacancies, removal and remuneration, and

(2)Authorize said board to assess all taxable property in the county and in the city for taxation by either for all purposes which is now or may hereafter be authorized by law, and

(3)Create a board of tax appeals and equalization, by whatever name designated, and to define the jurisdiction, powers and duties thereof and the number, terms and qualifications of the members of such board and methods of appointment, filling vacancies, removal and remuneration of its members, and establish procedures for appeals from assessments made by the board of tax assessors and for the equalization of said assessments which procedures shall be in lieu of any rights of arbitration or appeal heretofore existing in the county or in the city.

(4)Authorize or direct appropriations by the county or the city, or by both, or provide otherwise, for the support of the board or boards created by the General Assembly.

(5)The authority conferred on the General Assembly by this amendment shall be retroactive to January 1, 1952. Any act passed after January 1, 1952, germane to the subject matter of this amendment, shall be conclusively presumed to have been passed under the authority of this amendment. It is declared that the authority conveyed to the General Assembly by this amendment relates to only one (1) general subject matter, and the General Assembly is empowered, but not directed, to exercise such authority by one (1) law pertaining to all or any one (1) or more of said functions, which law may be passed prior to the submission of this amendment to the people.

(6)Nothing contained in this amendment shall be construed to apply to corporations and persons now required by law to return their property to the State Revenue Commission (formerly the Comptroller General) for ad valorem taxation.

(1952 Ga. Laws, page 591, § l)

Editor’s note—The above local constitutional amendment to the Ga. Const. (1945) was continued in effect by 1986 Ga. Laws, page 4456.

Secs. 9-27—9-35. Reserved.

DIVISION 2. MILLAGE RATE

§ 9-36

Definitions.

Sec. 9-36. Definitions.

As used in this Act, the term:

(1)“Ad valorem tax” or “property tax” means a tax imposed upon the assessed value of property.

(2)“Certified tax digest” means that annual property tax digest certified by the tax commissioner of Fulton County to the Georgia Department of Revenue and approved by the state revenue commissioner.

(3)“Governing authority” means that official or group of officials responsible for governance of a taxing jurisdiction.

(4)“Local fair share” means the amount of funds that each local school system shall be required to spend each fiscal year to support the Quality Basic Education Program pursuant to O.C.G.A. § 20-2-164.

(5)“Mill” means one one-thousandth of a United States dollar.

(6)“Millage” or “millage rate” means the levy, in mills, which is established by the governing authority for purposes of financing, in whole or in part, the county’s, municipalities’, or school systems’ expenses for their fiscal years.

(7)“Roll-back rate” means the millage rate levied in the fiscal year immediately preceding the new fiscal year minus the millage equivalent of the values added by reassessment of real property certified by the chief assessor of Fulton County; provided, however, that the five mills local fair share shall be excluded from the millage rate levied in the fiscal year immediately preceding the new fiscal year for purposes of rollback and that local school systems be authorized to levy the millage required to raise the local fair share required to support the Quality Basic Education Program pursuant to O.C.G.A. § 20-2-164.

(8)“Taxing jurisdiction” means Fulton County, the City of Atlanta, any municipality located wholly or partially in Fulton County, the school systems of the county and any such cities, and any special tax district of Fulton County.

(9)“Values added by reassessments” means all taxable assessed values added to the certified tax digest as a result of revaluation of existing real property, not including taxable values added as a result of new construction or additions or deletions of structures from the most recent certified tax digest or additions or deletions in the aggregate taxable value of property other than real property.

(1991 Ga. Laws, page 3506, § 1)

§ 9-37

Duties of chief tax assessor.

Sec. 9-37. Duties of chief tax assessor.

On or before June 1, 1991, or 30 days before a governing authority is required to establish its millage rates, whichever is earlier, and on or before such date each year thereafter, the chief tax assessor of Fulton County shall certify to the governing authority estimates of:

(1)The assessed taxable value of all property, by class of property and in total, which is subject to taxation for that fiscal year within the county;

(2)The assessed taxable value contained in the certified tax digest for that fiscal year which was added by reassessment of existing properties; and

(3)Instructions describing the method to compute a millage rate for the next fiscal year which, exclusive of values added by new construction, additions, deletions, and property added or deleted due to geographic boundary changes but inclusive of values added by reassessments, will provide the same ad valorem tax revenue for the taxing jurisdiction’s next fiscal year as was levied during the current fiscal year; provided, however, that the millage rate for local school systems shall be computed pursuant to section 9-36(7) of this article.

(1991 Ga. Laws, page 3506, § 2)

§ 9-38

Procedures for adoption of millage rate.

Sec. 9-38. Procedures for adoption of millage rate.

(a)No millage for the calendar year beginning in 1991 and any year thereafter may be levied until the governing authority adopts a resolution or ordinance which specifies the millage rate. The resolution or ordinance shall be adopted at an advertised public meeting and at a time and place which is convenient to the taxpayers of the taxing jurisdiction and shall be adopted only after the governing authority of the taxing jurisdiction has complied with the provisions of this section. Whenever the governing authority shall propose to adopt a millage rate which does not exceed the roll-back rate, it may establish its millage rate pursuant to this subsection.

(b)In those instances in which the governing authority proposes to establish any millage rate which would require increases beyond the rollback rate, the governing authority shall advertise its intent to do so and meet again to adopt its ordinance or resolution establishing a millage rate in excess of the roll-back rate. The meeting shall be held not earlier than three weeks following the date when the proposed millage rate was determined.

(c)Not later than one week prior to final consideration of the proposed millage rate, the governing authority shall place an advertisement in a newspaper of general circulation serving the residents, which shall read as follows:

NOTICE OF PROPERTY TAX INCREASE

The (name of governing authority) has tentatively adopted a millage rate which will require an increase in property taxes of (percentage increase over roll-back rate) percent.

All concerned citizens are invited to the public hearing on this tax increase to be held at (place of meeting) on (date and time) .

A FINAL DECISION on the proposed tax increase will be made only after this hearing.

(d)The advertisement shall be prominently displayed and shall not be placed in that section of the newspaper where legal notices appear.

(e)After the final hearing, the millage rate shall be adopted. The ordinance or resolution shall specify the roll-back rate and the final millage rate.

(f)Any notice or hearing required under this section may be combined with any notice or hearing required under O.C.G.A. tit. 36, ch. 81, art. 1 (O.C.G.A. § 36-81-1 et seq.). Nothing in this section shall be deemed to preclude the conduct of further hearings, if the governing authority deems such hearings necessary and complies with the general notice requirements of subsections (a) and (c) of this section.

(g)A subsequent adjustment in the millage rate for the then current tax year made by the governing authority of any taxing jurisdiction to effect the adjustments required by O.C.G.A. tit. 48, ch. 5, art. 5A (O.C.G.A. § 48-5-340 et seq.) shall not require new advertisement and hearings as required in this section. (1991 Ga. Laws, page 3506, § 3)

§ 9-39

Excess millage rate.

Sec. 9-39. Excess millage rate.

Nothing contained in this Act shall serve to extend or authorize any millage rate in excess of the maximum millage rate permitted by law or to prevent the reduction of the millage rate. (1991 Ga. Laws, page 3506, § 4)

§ 9-40

Effect of noncompliance.

Sec. 9-40. Effect of noncompliance.

Failure of a taxing jurisdiction to comply with the requirements of this bill shall not invalidate any tax bill. (1991 Ga. Laws, page 3506, § 5)

Secs. 9-41—9-50. Reserved.

DIVISION 3. EXEMPTIONS

Subdivision I. General Provisions

§ 9-51

Homestead exemption for elderly or disabled persons.

Sec. 9-51. Homestead exemption for elderly or disabled persons.

(a)Each resident of the City of Atlanta and City of Atlanta School District who is 65 years of age or over or disabled is granted an exemption from all City of Atlanta and City of Atlanta Supp. No. 91, Rev.

School District ad valorem taxes in the amount of $10,000.00 on a homestead owned and occupied by such resident if such resident's adjusted gross income, together with the adjusted gross income of the resident's spouse who also resides at such homestead, does not exceed the maximum amount which may be received by an individual and an individual's spouse under the federal Social Security Act. As used in this subsection, the term "adjusted gross income" shall have the same meaning as defined in the United States Internal Revenue Code of 1986, except that for the purposes of this subsection the term shall include only that portion of income or benefits received as retirement, survivor, or disability benefits under the federal Social Security Act or under any other public or private retirement, disability, or pension system which exceeds the maximum amount which may be received by an individual and an individual's spouse under the federal Social Security Act. The value of the residence in excess of the above-exempted amount shall remain subject to taxation. The homestead exemption provided for in this Act shall not apply to any ad valorem taxes levied to pay interest on and retire bonded indebtedness.

(b)In order to qualify for the exemption provided for in subsection (a) of this section as being disabled, the person claiming such exemption shall be required to obtain a certificate from not more than three physicians licensed to practice medicine under O.C.G.A. tit. 43, ch. 34 (O.C.G.A. § 43-34-1 et seq.), relative to medical practitioners, 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.

(c)A person shall not receive the homestead exemption granted by subsection (a) of this section unless the person or person's agent files an affidavit with the tax commissioner of Fulton County giving the person's age, or if disabled, the certificate or certificates required by subsection (b) of this section, and the amount of income which the person and the person's spouse received during the last taxable year for income tax purposes, and such additional information rela-tive to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose.

(d)Applications for the homestead exemption provided for by this section shall be processed in the same manner as other applications for homestead exemptions, and the provisions of law applicable to the processing of homestead exemptions, as the same now exist or may hereafter be amended, shall apply thereto. After a person has filed the proper affidavit and certificate or certificates, it shall not be necessary to make application and file the said affidavit and certificate thereafter for any year and the exemption shall continue to be allowed to such person. It shall be the duty of any such person, however, to notify the tax commissioner in the event such person becomes ineligible for any reason to receive the homestead exemption granted by this section.

(e)The homestead exemption granted by this section shall be cumulative of any other homestead exemption applicable to City of Atlanta or City of Atlanta School District ad valorem taxes. The homestead exemption granted by this section shall apply to all taxable years beginning after December 31, 1990. (1989 Ga. Laws, page 4229)

Secs. 9-52—9-60. Reserved.

Subdivision II. Urban Enterprise Zones* *Editor’s note—Ord. No. 2022-04(22-O-1133), § 1, adopted March 30, 2022, amended subdivision II in its entirety to read as herein set out. Former subdivision II, §§ 9-61—9-73, pertained to similar subject matter, and derived from 1988 Ga. Laws, page 4164, § 1, page 4164, § 2, page 4164, § 3, page 4164, § 4, page 4164, § 5, page 4164, § 6, page 4164, § 7, page 4164, § 8, page 4164, § 9, § 10, page 4164, § 11, page 4164, § 12, page 4164, § 13, page 4164; 1989 Ga. Laws, page 4101, § 1, page 4104, § 1, page 4342, § 1; 1990 Ga. Laws, page 3765, § 2, page 3767, § 1; 1991 Ga. Laws, page 3642, § 1, page 3642, § 2, page 3642, §§ 3, 4; 1994 Ga. Laws, page 5055, § 1, page 5055, § 2, page 5055, § 3, page 5055, § 4, page 5055, § 5, page 5055, § 8, page 5055, § 9, page 5055, §§ 6, 7; 1995 Ga. Laws, page 4421, § 1; 1996 Ga. Laws, page 3623, § 1, pages 3743, 3744, §§ 1, 2.

Supp. No. 91, Rev.

§ 9-61

Short title.

Sec. 9-61. Short title.

This Act shall be known and may be cited as "Atlanta Urban Enterprise Zone Act" approved March 24, 1988 (Ga. L. 1988, p. 4164), as further amended May 3, 2021. (Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-62

Findings and purpose.

Sec. 9-62. Findings and purpose.

Economically distressed areas exist within the City of Atlanta and show higher unemployment, poverty, and less investment than other areas of the city. It is further found that these areas are commonly characterized by no investment or under investment by private enterprise in ventures which produce housing units, jobs, trade, provision of services, and other economic activities that individually and together contribute to a healthy society. This lack of private investment, economic activity, and housing activity contributes materially to economic distress in such areas. Additionally, the city recognizes the importance of workplace housing in all areas of the city. Therefore, it is in the public interest that incentives be provided to private enterprise to invest in such areas by developing housing units, creating jobs and trade, providing services, and by other economic activities. It is the purpose of this Act, therefore, to grant special powers of tax abatement to the city to provide such incentives. It is the intention of the General Assembly of Georgia that this act be liberally construed to carry out such purpose. (Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-63

Definitions.

Sec. 9-63. Definitions.

As used in this Act, the term:

(1)"Ad valorem property tax" means property taxes levied for county or municipal operating purposes but does not include property taxes imposed by school districts or property taxes imposed for general obligation debt.

(2)"Board of commissioners" means the board of commissioner of Fulton County.

(3)"Business enterprise" means any business engaged primarily in retail, manufacturing, warehousing and distribu-tion, processing, telecommunications, tourism, research and development industries, new residential construction, and residential rehabilitation.

(4)"City" means the City of Atlanta.

(5)"City council" means the council which is a legislative body of the city.

(6)"County" means Fulton County.

(7)"Governing body" means the city council or the board of commissioners.

(8)"Neighborhood statistical areas" means the geographic areas created and used by the city and the Atlanta Regional Commission to delineate socially meaningful neighborhood boundaries.

(9)"Qualifying business or service enterprise" means a business enterprise or service enterprise vetted and approved to receive the ad valorem tax abatement within a designated urban enterprise zone and that complies with subsection (b) of the Code Section 36-88-4 and paragraph (2) of subsection (a) of Code Section 36-88-8 of the O.C.G.A.

(10)"Service enterprise" means an entity engaged primarily in finance, insurance, and real estate activity or other service activities.

(11)"Urban redevelopment area" means an area as defined by and consistent with Chapter 44 of Title 36 of the O.C.G.A., the Redevelopment Powers Law, as amended.

(12)"Zones" means urban enterprise zones nominated and designated by the city.

(Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-64

Creation of urban enterprise zones.

Sec. 9-64. Creation of urban enterprise zones.

(a)The city council, by ordinance, may create urban enterprise zones within the corporate limits of the city to encourage economic development and workforce housing. Within these zones, qualifying business and service enterprises shall be eligible for exemption from ad valorem taxation of property.

Supp. No. 91, Rev.

(b)Pursuant to Code Section 36-88-4 of the O.C.G.A., the city shall determine the quality and quantity of such additional economic stimulus to be provided by firms, businesses, and industries locating in designated urban enterprise zones. The goal of additional economic stimulus is to pursue opportunities for shared value creation and benefits to the public for the abatement of ad valorem taxes. Benefits to the public should be designed for maximum impact for neighborhoods nearest to the location of participating firms, businesses, and industries. (Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-65

Procedures for tax exemptions.

Sec. 9-65. Procedures for tax exemptions.

(a)The council may nominate and designate eligible areas to be urban enterprise zones.

(b)By Joint resolution, the council and county commissioners of Fulton County may elect to designate joint urban enterprise zones in overlapping jurisdictions.

(c)Urban enterprise zones shall be designated in accordance with comprehensive development plans and other policies, plans and regulations.

(d)By ordinance, the council may delegate administrative approval authority to city staff to implement the program by receiving applications and determining qualifying businesses and service enterprises for exemptions within designated boundaries and program parameters.

(e)Public hearing and public notice shall take place consistent with the requirements of the city and Fulton County. (Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-66

Criteria for creation of zones.

Sec. 9-66. Criteria for creation of zones.

(a)In order to be designated as an enterprise zone, a nominated area shall meet at least three of the five criteria specified in subsections (b) through (f), or the criteria specified in subsection (g), of this section.

In determining whether an area suffers from poverty, unemployment, or general distress, the governing body shall use data from the most current United States decennial census and from other information published by the United States Bureau of the census, the Federal Bureau of Labor Statistics, and the Georgia Department of Labor. In determining whether an area suffers from underdevelopment, the governing body shall use the data specified in subsection (e) of this section. The data shall be comparable in point or period of time and methodology employed. In addition to census geographies, the analysis may use the city's neighborhood statistical areas. In addition to the following basic criteria, additional variables and methodologies may be used.

(b)Pervasive poverty shall be evidenced by showing that poverty is widespread throughout the nominated area and shall be established by using the following criteria:

(1)The poverty rate shall be determined from the data in the most current United States decennial census prepared by the United States Bureau of the Census;

(2)For parcels within the nominated area, the parcels must be within or adjacent to a census block group where the ratio of income to poverty level for at least 15 percent of the residents shall be less than 1.0;

(3)Census geographic block groups with no population shall be treated as having a poverty rate which meets the standards of paragraph (2) of this subsection; and

(4)All parcels of a nominated area must abut and may not contain a noncontiguous parcel, unless such nonabutting parcel qualifies separately under the criteria set forth under paragraph (2) of this subsection.

(c)Unemployment shall be evidenced by the use of data published by the Office of Labor Information Systems of the Georgia Department of labor indicating that the average rate of the unemployment for the nominated area for the preceding calendar year is at least 10 percent higher than the state average rate of unemployment or by evidence of adverse economic conditions brought about by significant job dislocation within the nominated area such as the closing of a manufacturing plant or federal facility.

Supp. No. 91, Rev.

(d)General distress shall be evidenced by adverse conditions within the nominated area other than those of pervasive poverty and unemployment. Examples of such adverse conditions include, but are not limited to, a high incidence of crime, abandoned or dilapidated structures, deteriorated infrastructure, and substantial population decline.

(e)Underdevelopment shall be evidenced by data indicating development activities, or lack thereof, through land disturbance permits, business license fees, building permits, development fees, or other similar data indicating that the level of development in the nominated area is lower than development activity within the local governing body's jurisdiction.

(f)General blight within the nominated area shall be evidenced by the inclusion of any portion of the nominated area in an urban redevelopment area as defined by this state.

(g)The city shall provide special urban enterprise zone designations for the creation and preservation of workforce housing units especially in areas with strong real estate markets. To mitigate against the concentration of poverty, lack of access to opportunity, long commutes, and excessive cost burdens, the city shall provide for special designation of workforce housing enterprise zones anywhere in the city. The city shall utilize evidence-based and state of the practice methods to determine the optimum location for workforce housing enterprise zones. The Atlanta Urban Enterprise Zone Act was established before July 1, 1997, and pursuant to Chapter 88 of the Title 36 of the O.C.G.A. preserves its authority to create, maintain, and regulate enterprise zones. (Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-67

Amounts of tax exemption.

Sec. 9-67. Amounts of tax exemption.

(a)Qualifying businesses and service enterprises are exempt from county and municipal ad valorem taxes that would otherwise be levied not to exceed the following schedule:

(1)one hundred percent of the property taxes shall be exempt for the next two years;

(2)Eighty percent of the property taxes shall be exempt for the next year;

(3)Sixty percent of the property taxes shall be exempt for the next year;

(4)Forty percent of the property taxes shall be exempt for the next year; and

(5)twenty percent of the property taxes shall be exempt for the tenth year.

(b)Firms, businesses, and service enterprise must uphold agreed upon minimum standards to continue to receive tax abatement from year to year.

(c)If the project consists of new construction, rehabilitation, or other rehabilitation of an existing structure, the exemption schedule may apply when the project meets or exceeds value to improvement thresholds set by the city.

(d)In no event shall the value of the property tax exemptions granted to qualifying business and service enterprises within an enterprise zone created by a city, a county, or both, exceed 10 percent of the value of the property tax digest of the creating jurisdiction or jurisdictions. (Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-68

Exemption period.

Sec. 9-68. Exemption period.

(a)Urban Enterprise Zone.

(1)An area designated as an urban enterprise zone shall remain in existence for no more than ten years from its effective date.

(2)The city shall establish the effective date for a designated zone as January 1 after the adoption of the city council of an ordinance designating the zone.

(3)Exemptions may be available in any year the area is designated as an urban enterprise zone.

(b)Qualifying Firms, Businesses, and Service Enterprises.

(1)The city may enter into agreements with qualifying businesses or service enterprises in designated urban enterprise Supp. No. 91, Rev.

zones to provide for modification or termination of the tax and fee exemptions and abatements.

(2)Property tax incentives available to a qualified business or service enterprise in an enterprise zone shall remain in effect no more than ten years regardless of the termination of the designation of the urban enterprise zone.

(Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-69

Identification of exempted property.

Sec. 9-69. Identification of exempted property.

The tax commissioner and tax assessor of Fulton County shall identify upon the tax digest of the city, including without limitation the copy of that digest submitted to the state revenue commissioner pursuant to Code Section 48-5-302 of the O.C.G.A., that property exempted from taxation under this Act and the amount of that exemption. (Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

§ 9-70

Annual report.

Sec. 9-70. Annual report.

(a)The city shall annually submit a report to the board of commissioners, the Department of Community Affairs of the State of Georgia, and the local legislative delegations of the city and county.

(b)The report required by subsection (a) of this section shall include, at a minimum:

(1)The location, boundary, and size of all zones created in the immediately preceding calendar year and created since the effective date of this Act;

(2)The beginning and end dates of each urban enterprise zone designation period; and

(3)The current amount taxes and fees abated in the preceding calendar year and since the effective date of this Act.

(Ord. No. 2022-04(22-O-1133), § 1, 3-30-22)

Secs. 9-71—9-90. Reserved.

Subdivision III. Homestead Exemption From City Taxes

§ 9-91

Definitions.

Sec. 9-91. Definitions.

For purposes of this Act, the term:

(1)"Ad valorem taxes for city purposes" means all ad valorem taxes for city purposes levied by, for, or on behalf of the City of Atlanta, but not including taxes to retire bonded indebtedness.

(2)"Homestead" means homestead as defined and qualified in O.C.G.A. § 48-5-40.

(1992 Ga. Laws, page 7007, § 1)

§ 9-92

Amount of exemption.

Sec. 9-92. Amount of exemption.

Each resident of the City of Atlanta is granted an exemption on that person's homestead from all City of Atlanta ad valorem taxes for city purposes in the amount of $15,000.00 of the assessed value of that homestead. (1992 Ga. Laws, page 7007, § 2)

§ 9-93

Duties of Fulton County tax commissioner.

Sec. 9-93. Duties of Fulton County tax commissioner.

The tax commissioner of Fulton County or the designee thereof shall provide application forms for the exemption granted by this Act, shall require such information as may be necessary to determine the eligibility of the owner for the exemption, and may require periodic certification by the owner that the owner occupies the residence as a homestead. (1992 Ga. Laws, page 7007, § 3)

§ 9-94

Renewal of exemption.

Sec. 9-94. Renewal of exemption.

becomes ineligible for that exemption. Any person who, as of January 1 of the year immediately preceding the year the homestead exemption provided under this Act first becomes applicable, has applied for and is eligible for a homestead exemption from City of Atlanta ad valorem taxes shall be eligible for the exemption granted under this Act without further application if that person has applied for and been eligible for the immediately preceding year for such exemption. (1992 Ga. Laws, page 7007, § 4)

§ 9-95

Applicability.

Sec. 9-95. Applicability.

The exemption granted by this Act shall not apply to or affect any state taxes, City of Atlanta School District taxes for educational purposes, county taxes for county purposes, or county school district taxes for educational purposes. The homestead exemption granted by this Act shall be in lieu of and not in addition to any other homestead exemption applicable to City of Atlanta ad valorem taxes for city purposes. A person entitled to an exemption under local law or local constitutional amendment in an amount greater than this exemption shall be entitled to such exemption in lieu of the exemption granted by this Act. (1992 Ga. Laws, page 7007, § 5)

§ 9-96

Determination of years exemption is applicable.

Sec. 9-96. Determination of years exemption is applicable.

The exemption granted by this Act shall apply to all taxable years beginning on or after January 1 of the year in which the amount of the Fulton County tax digest attributable to the residential classification increases by 30 percent or more over the amount of the 1990 Fulton County tax digest attributable to the residential classification. (1992 Ga. Laws, page 7007, § 6)

Secs. 9-97—9-110. Reserved.

Subdivision IV. Homestead Exemption From School Taxes

§ 9-111

Definitions.

Sec. 9-111. Definitions.

For purposes of this Act, the term:

(1)"Ad valorem taxes for educational purposes" means all ad valorem taxes for educational purposes levied by, for, or on behalf of the City of Atlanta School District, but not including taxes to retire school bond indebtedness.

(2)"Homestead" means homestead as defined and qualified in O.C.G.A. § 48-5-40.

(1992 Ga. Laws, page 7003, § 1)

§ 9-112

Amount of exemption.

Sec. 9-112. Amount of exemption.

Each resident of the City of Atlanta School District is granted an exemption on that person's homestead from all City of Atlanta School District ad valorem taxes for educational purposes in the amount of $15,000.00 of the assessed value of that homestead. (1992 Ga. Laws, page 7003, § 2)

§ 9-113

Duties of Fulton County tax commissioner.

Sec. 9-113. Duties of Fulton County tax commissioner.

The tax commissioner of Fulton County or the designee thereof shall provide application forms for the exemption granted by this Act and shall require such information as may be necessary to determine the eligibility of the owner for the exemption and may require periodic certification by the owner that the owner occupies the residence as a homestead. (1992 Ga. Laws, page 7003, § 3)

§ 9-114

Renewal.

Sec. 9-114. Renewal.

The exemption shall be claimed and returned as provided in O.C.G.A. § 48-5-50.1. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead and the owner certifies when requested by the tax commissioner of Fulton County or the designee thereof that the owner occupies the residence as a homestead. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of Fulton County or the designee thereof in the event that person for any reason becomes ineligible for that exemption. Any person who, as of January 1 of the year immediately preceding the year the homestead exemption provided under this Act first becomes applicable, has applied for and is eligible for a homestead exemption from the City of Atlanta, shall be Supp. No. 91, Rev.

eligible for the exemption granted under this Act without further application if that person has applied for and has been eligible for the immediate preceding year for such exemption. (1992 Ga. Laws, page 7003, § 4)

§ 9-115

Applicability.

Sec. 9-115. Applicability.

The exemption granted by this Act shall not apply to or affect any state taxes, City of Atlanta taxes for city purposes, county school district taxes for educational purposes, or county taxes for county purposes. The homestead exemption granted by this Act shall be in lieu of and not in addition to any other homestead exemption applicable to City of Atlanta School District ad valorem taxes for educational purposes. A person entitled to an exemption under local law or local constitutional amendment in an amount greater than this exemption shall be entitled to such exemption in lieu of the exemption granted by this Act. (1992 Ga. Laws, page 7003, § 5)

§ 9-116

Determination of years exemption is applicable.

Sec. 9-116. Determination of years exemption is applicable.

Secs. 9-117—9-125. Reserved.

Subdivision V. Homestead Exemption From School Taxes For Elderly Persons

§ 9-126

Granted.

Sec. 9-126. Granted.

The homestead of each resident of the independent school district of the City of Atlanta who is 62 years of age or over and who does not have an income from all sources, including the income from all sources of all members of the family residing within said homestead, exceed-ing $6,000 per annum, shall be exempt from all ad valorem taxation for educational purposes levied for and in behalf of such school system. (1974 Ga. Laws, page 2006, § 1)

§ 9-127

Affidavit required; forms.

Sec. 9-127. Affidavit required; forms.

No such exemption shall be granted unless an affidavit of the owner of the homestead is filed with the governing authority of the City of Atlanta, or with a person designated by the governing authority of such city, giving the age of the owner, 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 act as will enable the governing authority of such city, or the person designated by the governing authority of such city, to make a determination as to whether such owner is entitled to said exemption. The governing authority of the city, or the person designated by the said governing authority, shall provide affidavit forms for this purpose. (1974 Ga. Laws, page 2006, § 2)

§ 9-128

Requirements.

Sec. 9-128. Requirements.

The exemption granted to the homestead within this act shall extend to and shall apply to those properties, the legal title to which is vested in one (1) or more title holders, if actually occupied by one (1) or more such owners as a residence, and one (1) or more such title holders possesses the qualifications provided for in this act. In such instances, such exemptions shall be granted to such properties, if claimed in the manner herein provided by one (1) 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 (1) 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 act in the manner herein provided. (1974 Ga. Laws, page 2006, § 3)

Supp. No. 91, Rev.

§ 9-129

Effective date. The exemption provided for by this act shall

Sec. 9-129. Effective date. The exemption provided for by this act shall apply to all taxable years beginning after December 31, 1972. (1974 Ga. Laws, page 2006, § 4)

Supp. No. 91, Rev.