Introduced by State Rep. Paul Battles in early February, House bills 218, 219, 220 and 221 all passed the House of Representatives by an unanimous vote Feb. 17. The bills moved to the Senate Feb. 22 where Sen. Bill Heath is expected to sponsor them.
City Manager Kevin McBurnett said Friday the resolutions must pass in the Georgia General Assembly before the city could levy a property tax. If approved by the Legislature, the exemptions will go before voters in a November referendum.
"In recent years we learned that we needed to introduce the exemptions, should we want them, if we ever did do taxes. If these are passed under the Gold Dome, we are then authorized to ask the citizens via referendum if they want these exemptions in place," he said.
The exemptions, which McBurnett said mirror Bartow County's, approved by the council include:
* LC 28 5331 would provide for a homestead exemption from city of Emerson ad valorem taxes for municipal purposes in the amount of $28,000 of the assessed value of the homestead for residents of the city who are disabled and whose household income does not exceed $20,000 per annum, subject to referendum approval.
* LC 28 5332 would provide for a homestead exemption from city of Emerson ad valorem taxes for municipal purposes in the amount of $10,000 of the assessed value of the homestead for residents of that city, subject to referendum approval.
* LC 28 5333 would provide for a homestead exemption from city of Emerson ad valorem taxes assessed to those residents who are 62 years of age or older and whose income does not exceed $10,000 per year, subject to referendum approval.
* LC 28 5334 would provide for a homestead exemption from city of Emerson ad valorem taxes for municipal purposes in the amount of $40,000 of the assessed value of the homestead for residents of the city who are 65 and older, subject to referendum approval.
Property tax discussions are not new to the city of Emerson. Taxes have been discussed every year since the economic downturn, according to McBurnett, and are expected to be addressed again during this year's budget meetings. Taxes are not expected to be implemented for the 2011-2012 fiscal year.
When asked if the introduction of exemptions to the Legislature is in response to the economy or projected growth in the next 10 years, McBurnett said neither influenced the decision.
"We have discussed taxes every year. This is no different, except we realized we need exemptions in place if we ever did want to institute a tax," he said Friday. "As stated during our last audit, we are fiscally sound."
Also Monday, the council held first readings of an outdoor watering ordinance and a carwash water recycling ordinance. The council also approved a resolution putting into surplus a Chevrolet Silverado pickup truck.