§ 9-51. Homestead exemption for elderly or disabled persons.

(a)

Each resident of the City of Atlanta and City of Atlanta School District who is 65 years of age or over or disabled is granted an exemption from all City of Atlanta and City of Atlanta School District ad valorem taxes in the amount of $10,000.00 on a homestead owned and occupied by such resident if such resident's adjusted gross income, together with the adjusted gross income of the resident's spouse who also resides at such homestead, does not exceed the maximum amount which may be received by an individual and an individual's spouse under the federal Social Security Act. As used in this subsection, the term "adjusted gross income" shall have the same meaning as defined in the United States Internal Revenue Code of 1986, except that for the purposes of this subsection the term shall include only that portion of income or benefits received as retirement, survivor, or disability benefits under the federal Social Security Act or under any other public or private retirement, disability, or pension system which exceeds the maximum amount which may be received by an individual and an individual's spouse under the federal Social Security Act. The value of the residence in excess of the above-exempted amount shall remain subject to taxation. The homestead exemption provided for in this Act shall not apply to any ad valorem taxes levied to pay interest on and retire bonded indebtedness.

(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 O.C.G.A. tit. 43, ch. 34 (O.C.G.A. § 43-34-1 et seq.), 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 Fulton County giving the person's age, or if disabled, the certificate or certificates required by subsection (b) of this section, and the amount of income which the person and the person's spouse received during the last taxable year for income tax purposes, and such additional information relative to receiving such exemption as will enable the tax commissioner to make a determination as to whether such owner is entitled to such exemption. The tax commissioner shall provide affidavit forms for this purpose.

(d)

Applications for the homestead exemption provided for by this section shall be processed in the same manner as other applications for homestead exemptions, and the provisions of law applicable to the processing of homestead exemptions, as the same now exist or may hereafter be amended, shall apply thereto. After a person has filed the proper affidavit and certificate or certificates, it shall not be necessary to make application and file the said affidavit and certificate thereafter for any year and the exemption shall continue to be allowed to such person. It shall be the duty of any such person, however, to notify the tax commissioner in the event such person becomes ineligible for any reason to receive the homestead exemption granted by this section.

(e)

The homestead exemption granted by this section shall be cumulative of any other homestead exemption applicable to City of Atlanta or City of Atlanta School District ad valorem taxes. The homestead exemption granted by this section shall apply to all taxable years beginning after December 31, 1990.

(1989 Ga. Laws, page 4229)