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HB 0075 - Ad valorem tax; advertising and notice requirements pertaining to millage rate adoption; change

Tracking Level: Watch
Sponsor: Matthew Gambill
Last Action: 1/26/2021 - House - House Second Readers
House Committee: Ways and Means
Assigned To:
Local Board GovernanceNext Bill
TaxationNext Bill

Staff Analysis of the Legislation

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SUMMARY:  LC 43 1736

This bill would change the language required on the Taxpayer Bill of Rights notice of the proposed millage rate. Under current law, a "rollback rate" is calculated to show what the millage rate would be if no additional revenue were to be received from growth in the tax digest.  If the proposed millage rate is higher than that "rollback rate" the notice is required to say there is a tax increase even if you didn't increase the millage rate.

HB 75 would require the notice to list the anticipated revenue increase and the reason for the increase -- increase in millage rate, increase in assessed value of properties, or an increase in both the millage rate and assessed value of properties. It must also show the rollback millage rate but indicate the individual property owner's taxes may or may not increase. 


This advertisement could be combined with the other required notice that includes the current proposal and five years of data.

Instead of providing notice to property owners that there is a tax increase, which may or may not be true for individual property owners, they receive information explaining any change. 


Upon signature of Governor or becoming law without his signature 

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