§ 2. Grant of exemption; qualifications; filing of affidavit.

(a)

Each resident of Banks County who is a senior citizen or who is disabled is granted an exemption on that person's homestead from all Banks County ad valorem taxes for county purposes in the amount of $20,000.00 of the assessed value of that homestead. The value of that property in excess of such exempted amount shall remain subject to taxation.

(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 Chapter 34 of Title 43 of the O.C.G.A., 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 Banks County giving the person's age, or, if disabled, the certificate or certificates required by subsection (b) of this section, and such additional information relative to receiving 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 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.

(2000 Ga. Laws, page 4486; 2003 Ga. Laws, H.B. 853)

Editor's note

It should be noted that the exemption granted by H.B. 853 shall apply to all taxable years beginning on or after January 1, 2005.