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HB 1009 - Taxpayers' Bill of Rights - Revisions
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Tracking Level: Evaluating
Sponsor: Matt Gurtler
Last Action: 2/28/2018 - House Second Readers
House Committee: Ways and Means
Assigned To:
Auditing/BudgetNext Bill
Larry RamseyNext Bill
Property TaxNext Bill
Sales Tax-LocalNext Bill
Tax CommissionerNext Bill

Staff Analysis of the Legislation

This bill makes numerous changes throughout the OCGA under the purported purpose of modernizing taxpayer rights. Among its many changes it: 1) requires a local government to post its proposed budget on its website the same day it is provided to the governing authority and to email notification thereof to interested parties; 2) requires a public hearing on the budget two weeks, rather than one week, prior to adoption of the budget and requires email notification thereof two weeks prior to the hearing; 3) requires tax commissioners and tax collectors to prepare and publish on their website and the county website a monthly report of the number and type of tax sales and their progress and disposition; rewrites the definition of fair market value of property by placing artificial limits thereon such that the maximum allowable fair market value cannot exceed the adjusted fair market value; 4) eliminates the requirement that a tax bill show a statement regarding reduction of the state ad valorem levy since there no longer is such a levy;  5) makes major changes to the annual publication of the five year history and the process of advertising intent to increase property taxes including: A)  combining both procedures together; B) requiring a public hearing on a Saturday; C) emailing notice to interested parties; and D) prohibiting the state revenue commissioner from accepting a county digest if any recommending authority or levying authority, including a municipality fails to comply with any part of the new combined procedure and renders the levy of each levying authority invalid and unenforceable; and 6) requires all notices and reports of tax sales and five year histories and roll back compliance to be retained permanently.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text

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