§ 1503. Homestead exemption for elderly or disabled persons.

(a)

Each resident of DeKalb County who is sixty-five (65) years of age or over or who is disabled is granted an exemption from all DeKalb County ad valorem taxes, except county school district taxes, in the amount of fourteen thousand dollars ($14,000.00) of the value of the resident's homestead owned and occupied by such resident as a residence if the resident's net income, as defined by Georgia law, as now or hereafter amended, together with the net income of the resident's spouse and all other members of the resident's family who also reside at and occupy such homestead does not exceed fifteen thousand dollars ($15,000.00) for the immediately preceding taxable year.

(b)

For the purpose of this section, net income shall not include income received as retirement or survivor or disability benefits under the federal Social Security Act or under any other public or private retirement, disability, or pension system; except such income which is in excess of the maximum amount authorized to be paid to an individual and spouse under the federal Social Security Act and income from such sources in excess of such maximum amount shall be included as net income for the purposes of this section. In order to qualify for the exemption provided for in this section as being disabled, the person claiming such exemption shall be required to obtain a certificate from not more than three (3) physicians licensed to practice medicine under chapter 34 of title 43 of the O.C.G.A. [§ 43-34-1 et seq.], relative to medical practitioners, 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 qualified resident of DeKalb County shall not receive the benefits of the homestead provided for in this section unless the resident, or an agent acting in behalf of such resident, files an affidavit with the tax commissioner of DeKalb County giving the resident's age, or if disabled, the certificate or certificates provided for in subsection (b) of this section, the amount of income which the resident and the resident's spouse and other members of the resident's family occupying and residing at such homestead received during the last taxable year for income tax purposes, and such additional information relative to receiving the benefits of 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. Such applications shall be processed in the same manner as other applications for homestead exemption, 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; provided, however, that after any such resident has filed the proper affidavit and certificate or certificates if disabled, as provided in this section, and has been allowed the exemption provided in this section, it shall not be necessary that the resident make application and file the said affidavit and certificate thereafter for any year and the said exemption shall continue to be allowed to such resident. It shall be the duty of any resident of DeKalb County who has claimed the homestead exemption provided for in this section to notify the tax commissioner in the event the resident becomes ineligible for any reason to receive such homestead exemption. The homestead exemption provided for in this section shall apply to all taxable years beginning on and after January 1, 1989.

(Acts 1988, p. 4114, § 1)