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Legal counsel reads ACCG ballot language; board told 'eliminated' is inaccurate
Summary
Legal counsel read ACCG's model ballot language for a 1% homestead-option sales tax and told commissioners the term 'eliminating' homestead taxes would be inaccurate because actual receipts determine the effect; the statute defines homestead and limits acreage.
A staff member reading ACCG's sample legislation told the board the model ballot language would ask voters whether to approve a homestead exemption funded by a 1% local homestead-option sales tax and would include a blank for the number of years (up to 10) the county chooses to impose the tax.
"Shall the act be approved, which provides a homestead exemption from Troup County ad valorem taxes for county purposes in an amount of the assessed value of the homestead property as determined annually using the proceeds of a new 1% local option local homestead option sales tax to be imposed within the Special District Of Troup County..." the staff member read.
Commissioners asked whether the ballot could say the tax 'eliminates' homestead taxes. Legal counsel replied that language would not be used because the statute and practical results depend on sales tax receipts and there is no guarantee collections would fully offset homestead county levies. Counsel also read statutory language that defines homestead as the primary residence and sets acreage rules (discussion referenced up to five contiguous acres in statute and typical local practice of two acres for conservation valuation).
