§ 34-23. Homestead exemption from school taxes for disabled persons.

(a)

This section is passed pursuant to article VII, section II, paragraph II, of the constitution of the State of Georgia of 1983, which authorizes the granting of homestead exemptions from ad valorem taxation levied by local taxing jurisdictions.

(b)

Each resident of the Cobb County school district who is disabled is granted an exemption from all Cobb County school system ad valorem taxes, except taxes to retire bonded indebtedness of the Cobb County school system, in the amount of $22,000.00 on a homestead owned and occupied by him as a residence if his net income, together with the net income of his 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 $12,000.00 for the immediately preceding taxable year for income tax purposes. For the purposes of this section, 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 his 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 section. The value of the residence in excess of the above-exempted amount shall remain subject to taxation. In order to qualify for the exemption provided for in this section, the person claiming such exemption shall be required to obtain a certificate from not less than one nor more than three physicians licensed to practice medicine under chapter 34 of title 43 of the Official Code of Georgia Annotated (O.C.G.A. § 43-34-1 et seq.) certifying that 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. Any such person shall not receive the benefits of such homestead exemption unless he or his agent provides the tax commissioner of Cobb County with the certificates provided for in this section and files an application with such tax commissioner giving the amount of income which he and his 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 tax commissioner to make a determination as to whether such person is entitled to such exemption. The tax commissioner shall provide the necessary forms for this purpose. Such applications shall be processed in the same manner as other applications for a homestead exemption, 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, but after any such person has filed the proper application and certificates, as provided above, and has been allowed the exemption provided in this section, it shall not be necessary that he make application and file such certificates thereafter for any year and such 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 he becomes ineligible for any reason for the exemption provided in this section. The increased exemption provided for in this section shall apply to all taxable years beginning after December 31, 1988.

(c)

The exemption granted by subsection (b) of this section shall be in lieu of and not in addition to any exemption from Cobb County school system ad valorem taxes which is lower in amount for any taxable year and which is granted by the constitution or laws of this state. If the amount of any other exemption applicable to any resident is greater than or is increased to an amount greater than the amount of the exemption granted by subsection (b) of this section, then such exemption shall apply rather than the exemption granted by subsection (b) of this section.

(d)

The exemption granted by subsection (b) of this section shall not apply to or affect any taxes levied on behalf of Cobb County for county purposes, state taxes, or municipal taxes.

(1988 Ga. Laws (Act No. 992), page 4296, §§ 1—4)