§ 24-104. Qualifications and incentives.  


Latest version.
  • (a)

    To encourage revitalization within the designated enterprise zone, the following exemptions from county and state real property ad valorem taxes are available to qualifying businesses and service enterprises, not to exceed the following schedule:

    (1)

    One hundred (100) percent of the ad valorem taxes shall be exempt for the first five (5) years;

    (2)

    Eighty (80) percent of the ad valorem taxes shall be exempt for the next two (2) years (sixth and seventh years);

    (3)

    Sixty (60) percent of the ad valorem taxes shall be exempt for the next year (eighth year);

    (4)

    Forty (40) percent of the ad valorem taxes shall be exempt for the next year (ninth year); and

    (5)

    Twenty (20) percent of the ad valorem taxes shall be exempt for the last year (tenth year).

    (b)

    Pursuant to O.C.G.A. § 36-88-7(a)(1), the DeKalb County Board of Commissioners may offer the following additional economic incentives on an annual basis:

    (1)

    A qualifying business or service enterprise may receive a waiver of up to ten thousand dollars ($10,000.00) in building permit fees incurred during the first year following the qualifying business' designation as an enterprise zone participant. Any building permit fees in excess of ten thousand dollars ($10,000.00) must be paid by the qualifying business.

    (2)

    A qualifying business or service enterprise may receive a waiver of up to ten thousand dollars ($10,000.00) in business license fees for the first year following its designation as an enterprise zone participant. Any business license fees in excess of ten thousand dollars ($10,000.00) must be paid by the qualifying business.

    (3)

    A qualifying business or service enterprise may receive a waiver of up to ten thousand dollars ($10,000.00) in water/sewer tap fees incurred during the year following its designation as an enterprise zone participant. Any water/sewer system tap-on fee in excess of ten thousand dollars ($10,000.00) must be paid by the qualifying business.

    (c)

    Nothing in this article shall authorize DeKalb County or the director to waive, amend, provide exceptions to or otherwise modify or alter any ordinance that is expressly required to implement or enforce any statutory provisions or is designed to protect persons against discrimination on the basis of race, color, creed, national origin, sex, age, or handicap.

    (d)

    For a qualifying business or service enterprise located within the enterprise zone or any business or enterprise designated as eligible for enterprise zone advantages and incentives, the schedule provided for in section 24-104(a) shall begin in any year during which an area has an enterprise zone designation. Nothing contained in this article shall be construed as giving any business or service enterprise or property owner a vested right to be designated as a qualifying business or service enterprise.

    (e)

    If, on or after the effective date of this article [Sept. 18, 2006], a project within the designated enterprise zone consists of rehabilitation and improvement of existing real property, including structures, such that the value of the real property after improvement exceeds the previous appraised value, as determined by the DeKalb County Tax Assessor, by a ratio of five (5) to one (1) (5:1), then the exemption schedule in section 24-104(a) shall also apply to the property whether or not the rehabilitation project is carried out by a qualifying business or service enterprise. The tax exemptions pursuant to this paragraph shall commence on the first day of the year following designation of the project by the director as a qualifying project under this paragraph. However, the director shall not grant this designation until the rehabilitation project has been completed and the DeKalb County Tax Assessor confirms its value.

    (f)

    In no event shall the total value of the property tax exemptions granted within enterprise zones within DeKalb County as a whole exceed ten (10) percent of the value of the entire property tax digest of DeKalb County.

    (g)

    The enterprise zone designation shall run with the qualifying business or service enterprise and not with the land. Therefore, the designation shall apply only to the entity granted the designation through an application to DeKalb County under this article.

    (h)

    A business or service making application to receive enterprise zone tax exemptions and incentives shall have a right to appeal any denial of an application to the DeKalb County Board of Commissioners. The request for appeal shall be filed with the Director, the County Attorney and the Clerk of the DeKalb County Board of Commissioners within seven (7) days of the date of denial of the application. The DeKalb County Board of Commissioners shall render a final decision on the appeal within ninety (90) days of the filing of the appeal.

(Ord. No. 13-02, Pt. I, 12-20-01; Ord. No. 06-15, Pt. I, 9-12-06)