This bill limits the increase of assessed value of property to a total of 9% over a three year period where the property was owned by one person. It also limits increases from one year to the next to 3% or the percent change in the rate of economic inflation on individual taxpayers determined by the Revenue Commissioner, whichever is less.

If the property is sold, then it may be assessed greater than the applicable percentage of fair market value. Any substantial improvement or addition may be assessed at fair market value.

This bill authorizes counties, subject to approval of the voters, to designate a portion of their special purpose local option sales tax (SPLOST) to fund a credit against property tax obligations of homesteaded property.

HB 56 prohibits the state revenue commissioner, any agent or employee thereof, or any local tax official from attaching, garnishing, levying on, or seizing any property on the basis of an alleged tax liability without an actual tax execution. A violation of the prohibition constitutes a criminal felony and may also result in civil penalties. The bill also places limitations on the jeopardy assessment powers of the state revenue commissioner.

This legislation would authorize each county to ask the voters for approval to levy an additional fractional local sales tax up to one percent for the purposes of funding local government operations, capitol and economic development activities, including local cultural assets important for tourism, education and job creation.

This bill would exempt all sales tax on energy used in manufacturing and would have a significant impact on local sales tax collections.

This bill defines contiguous property for the purposes of qualifying for the special tax assessment under the Forestland Protection Act. When a portion of the land under a covenant is sold, it restricts penalties and interest to the party that breaches the covenant on their share of the land owned under the covenant.  The land of the non breaching owner remains in the covenant without penalty.  If property of less than 200 acres is purchased that is contiguous to an existing covenant, it can may be added to the existing covenant for the remainder of the covenant period.

This bill exempts the local sales tax on food purchased for off premise consumption.

This bill requires vendors collecting sales tax based upon the customers address to use a nine digit zip code to more accurately determine the county where the sale is made.

HB 136 would reimpose the sales tax holiday for school supplies and clothes for 2011.

HB 164 prevents counties from prohibiting the use of coin operated amusement machines or limiting the number of coin operated amusement machines to less than nine per business. Counties may provide limited regulation of these machines, including requiring business owners to inform all employees of the state prohibitions against disbursing certain types of prizes. Counties may provide that an alcoholic beverage license may be suspended or revoked for failure of a business owner to comply with the state law regarding the use of coin operated amusement machines. Counties may also regulate the distance required between the coin operated amusement machines and other structures, so long as the distance requirements are no more stringent than those provided for the sale of alcoholic beverages. Businesses may be required by the county to keep the coin operated amusement machines in plain view.

This legislation changes several definitions in the sales and use tax code to make Georgia eligible to be a full participant in the National Streamlined Sales Tax Agreement.  This membership will provide the state and local governments additional sales tax funds through collections from out-of-state retailers participating in the program.

HB 178 removes the county sales tax on food, food ingredients and alcoholic beverages.  Instead, it imposes a "prepaid local consumable tax" which must be paid when alcoholic beverages, tobacco, tobacco products, food and food ingredients when the distributor ships these items to a seller.

HB 233 would exempt diesel fuel for locomotives from sales tax.

This bill creates the Georgia Tourism Development Act to promote the development of new tourism attractions or expansions of existing tourism attractions that are supported by at least 25 percent from out of state visitors.  It authorizes the incremental increase in state and county/city sales tax generated from the project to be applied toward a tax refund up to 25 percent of the project costs over a ten year period.  To qualify the project must have a cost in excess of one million dollars, be approved by the local governing authority, the Governor and enter into an agreement with the Department of Community Affairs.  Tourism projects include cultural or historic sites, recreation or entertainment venues, and convention and hotel conference centers.

This legislation allows county commissions or city councils to determine if one of their previously approved special purpose local option sales tax (SPLOST) projects has become infeasible because it is impracticable, unserviceable, unrealistic or no longer in the best interest of the citizens. If a resolution is passed by the governing authority determining infeasibility, the project could be abandoned if approved by the voters in a county wide election held in conjunction with the next SPLOST referendum. The money set aside for those projects could then be used to reduce general obligation debt and/or ad valorem taxes.

HB 259 eliminates sales tax and ad valorem tax on motor vehicles. Instead, a "local title fee" of 3.51% of the fair market value of the vehicle less any trade-in value would be imposed for 2012. The local title fee would increase to 3.645% in 2013, to 3.78% in 2014, to 3.915% in 2015 and then to 4.05% for 2016.

The tag agent will distribute the money to the county, the cities and school board in an amount to offset any reduction in ad valorem tax on vehicles that each local government collected during 2011. The remaining funds collected would be distributed to each local government based upon their proportional share of the local sales taxes. ACCG is working with the author to increase the local share over a 10 year period.

This legislation prohibits local governments from collecting any fees on the property tax bill.

This bill extends the sales tax exemption for certain nonprofit volunteer heath clinics.

This bill extends the sales tax exemption for donated food for hunger relief.

This bill extends the sales tax exemption for nonprofit health centers, clinics and food banks.

This bill provides an incremental sales tax exemption to certain companies approved by the Department of Community Affairs and the local governing authority for the development of new tourism attractions that are supported by at least 25 percent from out of state visitors.

This bill also authorizes the Department of Revenue to continue to make distributions of unidentifiable sales tax to local governments based upon a pro rata formula.

This bill extends the sales tax exemption for diaster relief food donations.