§ 68-133. Filing ad valorem tax returns.
(a)
Signature and declaration of persons making returns of taxable property.
(1)
Each return of taxable property shall be signed by or for the person responsible for filing the return and shall contain or be verified by the following written declaration:
"I do solemnly swear that I have carefully read (or have heard read) and have duly considered the questions propounded in the foregoing tax list, and that the value placed by me on the property returned, as shown by the list, is the true market value thereof; and I further swear that I returned, for the purpose of being taxed thereon, every species of property that I own in my own right or have control of either as agent, executor, administrator, or otherwise; and that in making this return, for the purpose of being taxed thereon, I have not attempted either by transferring my property to another or by any other means to evade the laws governing taxation in this state. I do further swear that in making this return I have done so by estimating the true worth and value of every species of property contained therein."
(2)
The fact that a person appears to have signed a return of taxable property on behalf of a person required to file a return shall be prima facie evidence that the person was authorized to sign on behalf of such person.
(3)
Any person who shall make any false statement in any return of taxable property shall be guilty of false swearing, whether or not an oath is actually administered to him or her, if such statement shall purport to be under oath. On conviction of such offense, such person shall be punished as provided by O.C.G.A. § 16-10-7.1.
(b)
Exemptions.
(1)
Categories of exempted property.
a.
The following property shall be exempt from all ad valorem property taxes in the city:
1.
All city-owned property;
2.
Other public real property owned by a political subdivision of the state, situated outside the territorial limits of the political subdivision, unless one of the following apply to the property:
(i)
Developed by grading or other improvements to the extent of at least 25 percent of the total land area and facilities are located on the property which are actively used for a public or governmental purpose;
(ii)
Three hundred acres or less in area;
(iii)
Located inside a county embracing all or part of a municipality owning such property; or
(iv)
That portion of any real property which has been designated as a watershed by the United States Soil and Water Conservation Service and used as a watershed by the political subdivision owning the property.
3.
Property that is owned by and used exclusively as the general state headquarters of a nonprofit corporation organized for the primary purpose of encouraging cooperation between parents and teachers to promote the education and welfare of children and youth, notwithstanding the fact that such nonprofit corporation may derive income from fees or dues paid by persons, organizations or associations to affiliate with such nonprofit corporation, shall be considered to be an extension of the public schools of the state and such property shall be considered to be public property within the meaning of this paragraph;
4.
Property that is held by a Georgia nonprofit corporation whose income is exempt from federal income tax pursuant to section 115 of the Internal Revenue Code of 1986 and held exclusively for the benefit of a county, municipality or school district.
5.
All places of burial;
6.
All places of religious worship;
7.
All property owned by and operated exclusively as a church, an association or convention of churches, a convention mission agency or as an integrated auxiliary of a church or convention or association of churches, when such entity is qualified as an exempt religious organization under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and such property is used in a manner consistent with such exemption under section 501(c)(3) of the Internal Revenue Code of 1986, as amended;
8.
All property owned by religious groups and used only for single-family residences when no income is derived from the property;
9.
All institutions of purely public charity;
10.
All property of nonprofit hospitals used in connection with their operation when the hospitals have no stockholders, have no income or profit which is distributed to or for the benefit of any private person and are subject to the laws of this state regulating nonprofit or charitable corporations. Property exempted pursuant to this paragraph shall not include property of a nonprofit hospital held primarily for investment purposes or used for purposes unrelated to:
(i)
Providing of patient care;
(ii)
Providing and delivery of health care services; or
(iii)
Training and education of physicians, nurses, and other health care personnel.
11.
All buildings erected for and used as a college, incorporated academy or other seminary of learning;
12.
All funds or property held or used as endowment by colleges, nonprofit hospitals, incorporated academies or other seminaries of learning when the funds or property are not invested in real estate;
13.
When used by or connected with any public library, all the real and personal property of such library and all the real and personal property of any other literary association;
14.
All property used in or which is a part of any facility which has been installed or constructed at any time for the primary purpose of eliminating or reducing air or water pollution if such facilities have been certified by the Department of Natural Resources as necessary and adequate for the purposes intended;
15.
Property of a nonprofit home for the aged used in connection with its operation when the home for the aged has no stockholders and no income or profit which is distributed to or for the benefit of any private person and when the home is qualified as an exempt organization under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and O.C.G.A. § 48-7-25, and is subject to the laws of this state regulating nonprofit and charitable corporations. Property exempted by this paragraph shall not include property of a home for the aged held primarily for investment purposes or used for purposes unrelated to the providing of residential or health care to the aged. For purposes of this paragraph, indirect ownership of such home for the aged through a limited liability company that is fully owned by such exempt organization shall be considered direct ownership;
16.
All property of any nonprofit home for the mentally disabled used in connection with its operation when the home for the mentally disabled has no stockholders and no income or profit that is distributed to or for the benefit of any private person and when the home is qualified as an exempt organization under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and O.C.G.A. § 48-7-25, and is subject to the laws of this state regulating nonprofit and charitable corporations. Property exempted by this paragraph shall not include property of a home for the mentally disabled held primarily for investment purposes or used for purposes unrelated to the providing of residential or health care to the mentally disabled;
17.
Property that is owned by and used exclusively as the headquarters, post home or similar facility of a veteran's organization. As used in this paragraph, the term "veterans organization" means any organization or association chartered by the Congress of the United States which is exempt from federal income taxes but only if such organization is a post or organization of past or present members of the armed forces of the United States organized in the State of Georgia with at least 75 percent of the members of which are past or present members of the armed forces of the United States, and where no part of the net earnings of which inures to the benefit of any private shareholder or individual or property which is owned by and used exclusively by any veterans organization that is qualified as a nonprofit organization under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and which has been organized for the purpose of refurbishing and operating historic military aircraft acquired from the federal government and other sources, making such aircraft airworthy and putting such aircraft on display to the public for educational purposes; or
18.
Property that is owned by an historical fraternal benefit association and which is used exclusively for charitable, fraternal and benevolent purposes. As used in this paragraph "fraternal benefit association" means any organization qualified as an exempt organization under the section 501(c)(10) of the Internal Revenue Code of 1954, as amended, where such organization has a representative form of government and a lodge system with a ritualistic form of work for the meeting of its chapters or other subordinate bodies and whose founding organization received its charter from the General Assembly of Georgia prior to January 1, 1880.
b.
The exemptions provided for in this section that refer to colleges, nonprofit hospitals, incorporated academies or other seminaries of learning shall only apply to those colleges, nonprofit hospitals, incorporated academies, or other seminaries of learning which are open to the general public.
c.
The property exempted by paragraph a.12 shall not be used for the purpose of producing private or corporate profit and income distributable to shareholders in corporations owning such property or to other owners of such property, and any income from such property shall be used exclusively for religious, educational and charitable purposes or for either one or more of such purposes and for the purpose of maintaining and operating such religious, educational and charitable institutions.
d.
The property exempted by paragraph a.7. or 8. shall not apply to real estate or buildings that are rented, leased or otherwise used for the primary purpose of securing an income thereon and shall not apply to real estate or buildings that are not used for the operation of religious, educational and charitable institutions. Donations of property to be exempted shall not be predicated upon an agreement, contract or other instrument that the donor or donors shall receive or retain any part of the net or gross income of the property. Real estate or buildings that are owned by a charitable institution that is exempt from taxation under section 501(c)(3) of the Internal Revenue Code and used by such charitable institution for the charitable purposes of such charitable institution may be used for the purpose of securing income so long as such income is used exclusively for the operation of that charitable institution.
(2)
Categories of exempted applicants.
a.
Exemption for applicants 62 years of age or older with certain incomes.
1.
Each person who is 62 years of age or over as of January 1 of the year of filing is hereby granted an exemption on ad valorem taxes in the amount of $4,000.00 on a homestead (limited to a house and five acres of land) owned and occupied by him/her as a residence if his/her net income, together with the net income of a spouse who also occupies and resides at such homestead, as net income is defined by Georgia law, from all sources, except as hereinafter provided, does not exceed $30,000.00 for the immediately preceding taxable year for income tax purposes. For the purposes of this subsection, net income shall not include income 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, except such income which is in excess of the maximum amount authorized to be paid to an individual and spouse under the Federal Social Security Act and income from such sources in excess of such maximum amount shall be included as net income for the purposes of this subsection. The value of the residence in excess of the above-exempted amount shall remain subject to taxation. Any such owner shall not receive the benefits of such homestead exemption unless the applicant files an affidavit with the city, giving his/her age and the amount of income which he/she and a spouse received during the last taxable year for income tax purposes and such additional information relative to receiving the benefits of such exemption as will enable the city to make a determination as to whether such owner is entitled to such exemption.
2.
Once the applicant has filed the proper paperwork and has once been allowed the exemption provided in this subsection, it shall not be necessary that he/she make application and file the said affidavit thereafter for any year and the said exemption shall continue to be allowed to such owner. It shall be the duty of any such owner, however, to notify the tax commissioner or tax receiver in the event he/she becomes ineligible for any reason for the exemption provided in this subsection.
3.
The city shall be authorized to have the statement of income of any applicant verified upon sending the Social Security number of an applicant to the appropriate department.
b.
Exemption for disabled veterans.
1.
As used in this section, the term "disabled veteran" means:
(i)
A wartime veteran who was discharged under honorable conditions and who has been adjudicated by the Department of Veterans Affairs of the United States as being totally and permanently disabled and entitled to receive service connected benefits so long as he or she is 100 percent disabled and receiving or entitled to receive benefits for a 100 percent service connected disability;
(ii)
An American veteran of any war or armed conflict in which any branch of the armed forces of the United States engaged, whether under United States command or otherwise, and that he or she is disabled due to the loss or loss of use of both lower extremities such as to preclude locomotion without the aid of braces, crutches, canes or a wheelchair; due to blindness in both eyes, having only light perception, together with the loss or loss of use of one lower extremity; or due to the loss or loss of use of one lower extremity together with residuals of organic disease or injury which so affect the functions of balance or propulsion as to preclude locomotion without resort to a wheelchair;
(iii)
Any disabled veteran who is not entitled to receive benefits from the Department of Veterans Affairs but who qualifies otherwise, as provided for by article VII, section I, paragraph IV of the Constitution of Georgia of 1976;
(iv)
An American veteran of any war or armed conflict who is disabled due to loss or loss of use of one lower extremity together with the loss or loss of use of one upper extremity which so affects the functions of balance or propulsion as to preclude locomotion without the aid of braces, crutches, canes or a wheelchair; or
(v)
A veteran becoming eligible for assistance in acquiring housing under Section 2101 of Title 38 of the United States Code as hereafter amended on or after July 1, 1999.
2.
Any disabled veteran who is a citizen and resident of Georgia is granted an exemption of the greater of $50,000.00 or the maximum amount which may be granted to a disabled veteran under section 2102 of title 38 of the United States Code, as amended, on his or her homestead which such veteran owns and actually occupies as a residence and homestead. The value of all property in excess of the exempted amount cited above shall remain subject to taxation. The un-remarried surviving spouse or minor children of any such disabled veteran as defined in this section shall also be entitled to an exemption of the greater of $50,000.00 or the maximum amount which may be granted to a disabled veteran under section 2102 of title 38 of the United States Code, as amended, on the homestead so long as the un-remarried surviving spouse or minor children continue actually to occupy the home as a residence and homestead. The value of all property in excess of such exemption granted to such un-remarried surviving spouse or minor children shall remain subject to taxation.
3.
Any disabled veteran qualifying for the homestead exemption provided for in this section shall file with the city a letter from the Department of Veterans Affairs or the Department of Veterans Service stating the qualifying disability. Any disabled veteran qualifying pursuant to paragraph (a)(ii) or (iv) above shall file with the city a copy of his/her DD form 214 (discharge papers from his military records) along with two letters from doctors licensed to practice medicine in this state stating that he/she is 100 percent disabled due to loss or loss of use of both lower extremities such as to preclude locomotion without the aid of braces, crutches, canes or a wheelchair; due to blindness in both eyes, having only light perception, together with the loss or loss of use of one lower extremity; or due to the loss or loss of use of one lower extremity together with residuals of organic disease or injury which so affect the functions of balance or propulsion as to preclude locomotion without resort to a wheelchair.
4.
Each disabled veteran shall file for the exemption with the city only once. Once filed, the exemption shall automatically be renewed from year to year. Such exemption shall be extended to the un-remarried surviving spouse or minor children at the time of his/her death so long as they continue to occupy the home as a residence and homestead. In the event a disabled veteran who would otherwise be entitled to the exemption dies or becomes incapacitated to the extent that he or she cannot personally file for such exemption, the spouse, the un-remarried surviving spouse or the minor children at the time of the disabled veteran's death may file for the exemption and such exemption may be granted as if the disabled veteran had made personal application therefore.
c.
Exemption for un-remarried spouse of member of armed forces killed in war or armed conflict.
1.
For the purposes of this section, the term "un-remarried surviving spouse" of a member of the armed forces includes the unmarried widow or widower of a member of the armed forces who is receiving spousal benefits from the United States Department of Veterans Affairs.
2.
Any person who is a citizen and resident of Georgia and who is an un-remarried surviving spouse of a member of the armed forces of the United States, which member has been killed in or has died as a result of any war or armed conflict in which the armed forces of the United States engaged, whether under United States command or otherwise, shall be granted a homestead exemption from all city ad valorem taxes in the amount of the greater of $43,000.00 or the maximum amount which may be granted to a disabled veteran under section 2102 of title 38 of the United States Code, as amended. The exemption shall be on the homestead that the un-remarried surviving spouse owns and actually occupies as a residence and homestead. In the event such surviving spouse remarries, such person shall cease to be qualified to continue the exemption under this section effective December 31 of the taxable year in which such person remarries. The value of all property in excess of such exemption granted to such un-remarried surviving spouse shall remain subject to taxation.
3.
In order to qualify for the exemption provided for in this section, the un-remarried surviving spouse shall furnish to the city documents from the secretary of defense evidencing that such un-remarried surviving spouse receives spousal benefits as a result of the death of such person's spouse who as a member of the armed forces of the United States was killed or died as a result of a war or armed conflict while on active duty or while performing authorized travel to or from active duty during such war or armed conflict in which the armed forces of the United States engaged, whether under United States command or otherwise, pursuant to the survivor benefit plan under subchapter II of chapter 73 of title 10 of the United States Code or pursuant to any preceding or subsequent federal law which provides survivor benefits for spouses of members of the armed forces who were killed or who died as a result of any war or armed conflict.
4.
An un-remarried surviving spouse filing for the exemption under this section shall be required to file with the city information relative to marital status and other such information that the city deems necessary to determine eligibility for the exemption. Each un-remarried surviving spouse shall file for the exemption only once with the city. Once filed, the exemption shall automatically be renewed from year to year. It shall be the duty of any person granted the homestead exemption under this section to notify the city in the event that person for any reason becomes ineligible for such exemption.
5.
The exemption granted by this section shall be in lieu of and not in addition to any other exemption from city ad valorem taxes that is equal to or lower in amount than such exemption granted by this section. If the amount of any other exemption from city ad valorem taxes applicable to any resident qualifying under this section is greater than or is increased to an amount greater than the amount of the applicable exemption granted by this section, such other exemption shall apply and shall be in lieu of and not in addition to the exemption granted by this section.
d.
Exemption for un-remarried surviving spouse of peace officer or firefighter killed in the line of duty.
1.
Each resident of the city who is the un-remarried surviving spouse of a peace officer or firefighter who was killed in the line of duty is granted an exemption on that person's homestead from all ad valorem taxes for the full value of that homestead.
2.
A person shall not receive the homestead exemption granted by this section unless the person or person's agent files an affidavit with the tax commissioner of the county in which that person resides giving such information relative to receiving such exemption as will enable the city to make a determination as to whether such person is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose and shall require such information as may be necessary to determine the initial and continuing eligibility of the applicant for the exemption.
3.
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 applicant occupies the residence as a homestead. After a person has filed the proper affidavit as provided in subsection (b), it shall not be necessary to make application and file such affidavit 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 section to notify the city in the event that person for any reason becomes ineligible for that exemption.
4.
The exemption granted by this Code section shall be in lieu of and not in addition to any other homestead exemption from ad valorem taxes.
5.
The exemption granted by this Code section shall apply to all taxable years beginning on or after January 1, 2007.
(c)
Filing for exemptions.
(1)
Applications.
a.
An applicant seeking an exemption shall file a written application and schedule with the city at any time during the calendar year subsequent to the property becoming the primary residence of the applicant up to and including March 1 of the following year. In addition, the city may require an affidavit as to the age of the owner, the income of the owner and of each member of his/her family residing on the homestead and such other information as may be necessary to determine eligibility of the owner for the exemption.
b.
The failure to file properly the application and schedule on or before March 1 of a calendar year in which the taxes are due shall constitute a waiver of the exemption on the part of the applicant failing to make the application for such exemption for that year.
c.
It is unlawful for any person, firm or corporation to solicit, either directly or by mail or advertisement, any other person for the purpose of filing on behalf of such other person the application and schedule for ad valorem tax exemptions if a fee is charged for filing such application and schedule on behalf of such other person. A violation of this subsection shall be a misdemeanor.
(2)
Exemption where legal title to property invested in one or more titleholders.
a.
The exemptions granted pursuant to this section shall extend and apply to those properties the legal title to which is vested in one or more titleholders if actually occupied by one or more of such owners as a residence. In such instances, such exemptions shall be granted to such properties if claimed in the manner provided by law by one 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 or more of the heirs or cestui que uses residing on such property claims the exemption in the manner provided by law.
b.
The failure to file properly the application and schedule shall not be cause for waiver of the exemption where such waiver arises because of an administrator's or executor's deed transferring the property to a surviving spouse. In such instances, the city shall give notice of its intent to deny the exemption, and the surviving spouse may make application for the amount of homestead exemption to which such applicant is entitled within 30 days from the date of the notice by the city. In the case of a base year assessed value homestead exemption, as long as the surviving spouse otherwise meets the requirements specified for such exemption and makes proper application under this subsection, upon approval of such application the exemption shall be continued with the same base year assessed value as had been established for the deceased spouse of such surviving spouse, unless otherwise provided by local law.
(3)
Determination and appeal.
a.
The official receiving an application for an ad valorem tax exemption shall determine the eligibility of the applicant to claim the exemption.
b.
The applicant has the right to appeal the determination to the Clayton County Superior Court. Any such appeal must be filed within 30 days after the final determination by the city. Any such appeal is a de novo proceeding.
(4)
Penalty for fraudulent claim of exemption.
a.
It shall be unlawful for any person to:
1.
Make any false or fraudulent claim for exemption;
2.
Make any false statement or false representation of a material fact in support of a claim for exemption; or
3.
Assist another knowingly in the preparation of any false or fraudulent claim for exemption or enter into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage or otherwise.
b.
Any person who violates this section shall be guilty of a misdemeanor. In addition, the property shall be taxed in an amount double the tax otherwise to be paid.
(d)
Notice concerning exemptions on tax bill. Each bill for ad valorem taxes on real property shall contain or be accompanied by a notice in substantially the following form:
"Certain persons are eligible for certain exemptions from ad valorem taxation. The full law relating to each exemption must be referred to in order to determine eligibility for the exemption. If you are eligible for one of these exemptions and are not now receiving the benefit of the exemption, you must apply for the exemption not later than March 1 in order to receive the exemption in future years. For more information on eligibility for exemptions or on the proper method of applying for an exemption, you may contact the office of the city finance department, which is located at: 6690 Church Street, Riverdale, Georgia and which may be contacted by telephone at: (770) 997-8989.
(Ord. No. 06-2007A, § 1, 3-26-07; Ord. of 7-14-08(3))
State law reference
Signature and declaration of persons making returns of taxable property, O.C.G.A. § 48-5-19; property exempt from taxation, O.C.G.A. § 48-5-41; applications for homestead exemptions of individuals 65 or older, O.C.G.A. § 48-5-47; homestead extension by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application, O.C.G.A. § 48-5-48; homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty; O.C.G.A. § 48-5-48.4; claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes, O.C.G.A. § 48-5-50.1; fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty; O.C.G.A. § 48-5-51; application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees, O.C.G.A. § 48-5-54; exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action, O.C.G.A. 48-5-52.1; notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property, O.C.G.A. § 48-5-56.