DeKalb County; homestead exemption; modify provisions

A BILL to be entitled an Act to amend an Act providing a homestead exemption from certain DeKalb County School District ad valorem taxes for educational purposes on the full value of the homestead after a five-year phase in period for certain residents of that school district who are 70 years of age or over and who have annual incomes not exceeding $50,000.00, approved May 4, 1992 (Ga. L. 1992, p. 6845), as amended, so as to modify said homestead exemption provisions so as to eliminate the income ceiling of $50,000.00 per annum; to provide for definitions; to specify the terms and conditions of the exemptions and the procedures relating thereto; to provide for a referendum, effective dates, and automatic repeal; to provide for related matters; to repeal conflicting laws; and for other purposes.