Ad valorem tax; certain senior citizens who volunteer with local governments; provide homestead exemption

A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax exemptions, so as to provide for a state-wide homestead exemption from ad valorem taxes for certain senior citizens who volunteer with local governments in an amount to be determined by such local governments; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for approval and identification of additional terms and conditions by local governing authorities; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for contingent repeal; to repeal conflicting laws; and for other purposes.