Legislation Assigned to the House Ways and Means Committee (65)
Use the drop down to the left to select the next 25 bills to display.

Date of Last Recorded Action: 5/10/2019

HB 0004 SupportConservation Use Valuation Assessments (CUVA) - Effect of Delinquent Taxes Jason Spencer
1/25/2017 House Second Readers Ways and Means --
2017/01/27-Report 2017/02/10 - Report Larry Ramsey Property Tax
This bill amends OCGA 48-5-7.4 and provides for 2 new requirements for Conservation Use Valuation Assessment (CUVA) of property: 1) property owners cannot apply for or renew a CUVA covenant if delinquent on any taxes owed in the county where the property lies, until those taxes are paid; and 2) if an owner becomes delinquent on county taxes while a CUVA covenant is in effect, that delinquency constitutes a breach of the covenant.
HB 0081 SupportHospital Authorities and Contractors Intercept Income Tax Returns to Pay Medical Bills Tom McCall
3/1/2018 Senate Read and Referred Ways and Means Finance -
2017/01/27-Report 2018/02/23 Report 2018/03/2 Report Clerk of Court Debra Nesbit
Forfeitures, Fees, and Fine Add Ons Health and Human Services Hospital Authority Indigent Health Care Juveniles
Magistrate Court Probate Court Public Safety and Courts Revenue & Finance State Court
Superior Court
This legislation allows health care facilties created, formed or operated on behalf of a hospital authority to intercept tax refunds to pay outstanding medical bills. 
HB 0327 SupportTitle Ad Valorem Tax on Vehicles - Amendments Jay Powell
3/27/2018 Senate Tabled Ways and Means Finance -
2017/02/17-Report 2018/02/09 Report 2018/02/16 Report 2018/02/23 Report 2018/03/16 Report
2018/03/23 Report Larry Ramsey Property Tax Revenue & Finance

The text of this bill was added to HB 329 and adopted, effective July 1, 2019. This bill would make several changes to the calculation and distribution of title ad valorem tax (TAVT). Rather than the current law which provides for annual adjustment of the state/local split based on prior year collections, local governments will continue to collect ad valorem taxes on pre-2013 vehicles. TAVT proceeds be split between the state and local governments on a 65/35 (state/local) basis. The local share would be distributed as follows: 1) for vehicles registered in unincorporated areas, 51% of the local proceeds would be paid to the county and 49% to the school system; and 2) for vehicles registered in incorporated areas, 49% would be paid to the school system, 28% to the county, and 23% to the city. There are also provisions to accommodate MARTA in the three counties in which MARTA sales tax is collected. 

As adopted, the formula for calculating TAVT on used cars is unchanged. The TAVT rate for out-of-state registrations is lowered from 7% to 3%. Certain minor changes are also included, such as no longer charging full TAVT when a vehicle is retitled as a result of a divorce from one spouse to the other.

HB 0373 OpposeTax Assessment - Conservation Use Property David Knight
2/28/2018 Senate Read and Referred Ways and Means Finance -
2017/02/17-Report 2018/02/23 Report 2018/03/2 Report Larry Ramsey Property Tax
Revenue & Finance
This bill makes several fundamental changes to CUVA including: 1) a prohibition against the board of tax assessors requiring a recorded plat or survey to set the boundaries of the residence which is excluded from CUVA; 2) changes the limitation of ownership by a nonprofit 501(c)(3) conservation organization to any 501(c)(3) organization; 3) changes qualified uses to include the breeding of any animals rather than being limited to livestock and poultry; 4) changes the requirements for parcels of 10 acres or less so that an owner need provide only one of several new types of proof of qualifying use and a complete exclusion of any additional proof requirements for property that first made subject to CUVA or is renewed under CUVA on or after May 1, 2012; 5) establishes multiple punitive measures against the board of tax assessors and tax commissioner including interest and attorney fees in litigation over the application or a covenant breach and interest on tax refunds.  
HB 0604 EvaluatingMass Transit Sales Tax Ron Stephens
3/22/2017 House Second Readers Ways and Means --
Econ. Dev. & Transportation Kathleen Bowen Revenue & Finance Sales Tax-Local Transportation Funding
This bill creates another single county TSPLOST at a rate of up to 1% for up to 40 years. It can only be levied by a county that: 1) does not levy regional TSPLOST; 2) is not a metropolitan county special district; 3) is levying either SPLOST, MARTA, or the 2% LOST for certain consolidated governments. The proceeds can only be expended for mass transportation.
HB 0658 NeutralHotel/Motel Tax- Eliminate Sunset of Tax in Certain Counties and Cities Earl Ehrhart
7/1/2018 Effective Date Ways and Means Finance -
Hotel Motel Tax Larry Ramsey Local Legislation Revenue & Finance
This bill seeks to eliminate the current termination date of December 31, 2028, of an 8% hotel motel tax levy under O.C.G.A. 48-13-51(a)(5.1), for counties that have a coliseum and exhibit hall authority.
HB 0661 NeutralEnforcement of state tax liens Hugh Williamson
2/20/2018 Effective Date Ways and Means Finance -
Clerk of Court Larry Ramsey Property Tax Revenue & Finance Tax Commissioner
This bill makes substantial revisions to the procedures for transmitting, filing, recording, access to, and territorial effect of tax liens issued by the Department of Revenue. As drafted, it does not affect liens/executions for county or city taxes.
HB 0677 NeutralHomestead Exemption for Active Duty Military Paulette Braddock
1/19/2018 House Second Readers Ways and Means --
2018/01/12 Report Larry Ramsey Property Tax Revenue & Finance
This bill, if approved in a state wide referendum, will provide a new homestead exemption for military service personnel who serve overseas in support of a military operation. The bill will affect state, county, school, and city ad valorem taxes. The percentage of the taxable value of a homestead that would be exempt from taxes would equal the percentage of the prior calendar year that the military member was on active duty overseas in a military operation. The most significant impact would be expected to occur in counties with high concentrations of active duty personnel.
HB 0690 NeutralTitle Ad Valorem Tax - Used Leased Vehicles Jason Ridley
2/20/2018 Senate Read and Referred Ways and Means Finance -
2018/01/26 Report Larry Ramsey Property Tax Revenue & Finance Sales Tax-Local
This bill amends the definition of 'fair market value' for TAVT purposes by including used motor vehicles in a provision formerly dealing with new motor vehicles that are leased. The effect is that after 1/1/19, for a used motor vehicle that is leased, fair market value will be the total of the base payments of the lease agreement. 
HB 0693 OpposeProhibits Liens on Property Where Solid Waste Fees Are Delinquent Brett Harrell
2/21/2018 Senate Read and Referred Ways and Means Natural Resources and the Environment -
2018/01/19 Report 2018/01/26 Report 2018/02/09 Report 2018/02/16 Report 2018/02/23 Report
Forfeitures, Fees, and Fine Add Ons Kathleen Bowen Nat. Res. & the Environment Property Tax Revenue & Finance
Solid Waste
This legislation would repeal the state law that permits local governments to place liens on properties for unpaid trash fees without going to court first. Local governments would still have other collection options, including filing a claim in Magistrate Court; a judgment from Magistrate Court can still be filed as a lien against the property of the debtor. Because direct filing of trash liens provides another tool for local government collection of unpaid fees, ACCG opposes this legislation.

The House passed HB 693 on 2/20/18. Vote Tally Link 
HB 0694 NeutralElectronic Filing of Motor Fuel Tax Reports Brett Harrell
3/21/2018 Senate Committee Favorably Reported By Substitute Ways and Means Finance -
Larry Ramsey Revenue & Finance Roads Transportation Funding
This bill requires motor fuel distributors to file electronically their monthly reports with the state revenue commissioner.
HB 0696 NeutralSales Tax Exemption - High Tech Data Centers Trey Kelley
1/1/2019 Effective Date Ways and Means Finance -
2018/01/26 Report 2018/02/23 Report 2018/03/16 Report 2018/03/2 Report 2018/03/23 Report
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill expands an existing sales and use tax exemption, applicable to both state and local sales tax, for the sale or lease of computer equipment or high-technology data center equipment incorporated or used in a high-technology data center. As amended in the Senate, to qualify for the exemption, a data center would be required to have an investment plan demonstrating a minimum investment over a ten-year period. There are tiered minimum investment thresholds depending on county population, with the threshold rising as population rises.
HB 0697 NeutralExtension of Sales Tax Exemption for Non-Profit Health Centers Darlene Taylor
7/1/2018 Effective Date Ways and Means Finance -
2018/01/26 Report 2018/02/02 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill extends the sunset for two existing sales and use tax exemptions, both of which apply to both state and local sales tax, for sales to nonprofit health centers and sales to nonprofit volunteer health clinics. Each exemption is currently set to expire on June 30, 2018. If the bill passes, the new expiration date for each exemption will be June 30, 2023.
HB 0723 NeutralSales Tax Exemption - Non-Profit Organizations Providing Poultry Diagnostic Services Sam Watson
3/27/2018 Senate Tabled Ways and Means Finance -
2018/02/02 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill adds an exemption from state and local sales and use tax for sales by or to certain nonprofit organizations which have the primary purpose of providing poultry diagnostic and disease monitoring services.
HB 0729 NeutralRepeal of State Ad Valorem Tax Levy Statute Brett Harrell
7/1/2018 Effective Date Ways and Means Finance -
Larry Ramsey Property Tax Revenue & Finance
This bill repeals O.C.G.A. 48-5-8 which provided for the millage rate and levy of state ad valorem taxes. As of January 1, 2016, the  state levy had been phased out and reduced to zero. 
HB 0731 NeutralSales Tax Exemption - Feminine Hygiene Products Debbie Buckner
1/25/2018 House Second Readers Ways and Means --
2018/01/26 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill creates a new state sales and use tax exemption for feminine hygiene products. As currently drafted, the exemption will not apply to local sales and use taxes.
HB 0735 NeutralIncome Tax Credit for Short Line Railroads Patty Bentley
5/8/2018 Effective Date Ways and Means Finance -
2018/03/23 Report Econ. Dev. & Transportation Economic Development Kathleen Bowen Revenue & Finance
Transportation

This legislation is based off recommendations from the House Rural Development Council. The bill would give income tax credits for expenditures on the maintenance of railroad track owned or leased by a Class III (short line) railroad. 

In addition, the bill exempts state owned rail property from a storm water utility fee. Also, all land located within a railroad's right of way and covered with ballast and rail would be exempt from a stormwater utility fee. 

HB 0741 SupportAd Valorem Taxation - Consideration of Income Data John Corbett
1/29/2018 House Second Readers Ways and Means --
2018/01/26 Report 2018/02/02 Report Larry Ramsey Property Tax Revenue & Finance
This bill amends the definition of 'fair market value' for ad valorem tax purposes. Currently, the income approach is required to be used if data is available and the bill will change this standard to merely being 'considered' rather than required. Also, under current law, if the owner voluntarily supplies actual income and expense data, it is required to be considered. The bill will change this standard to the data merely being one component of the fair market value determination.
HB 0756 SupportSPLOST - Annual Reporting Deadline Scott Hilton
3/12/2018 Senate Read Second Time Ways and Means Finance -
2018/01/26 Report 2018/02/02 Report 2018/02/09 Report 2018/03/09 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This bill makes several changes to the requirements for annual reporting and publication of SPLOST proceeds and the expenditure thereof. Currently, reports are due within 180 days of the end of each calendar year. The bill changes "calendar year" to "fiscal year." For those counties with non-calendar year fiscal years, this would allow for SPLOST reports to be on the same schedule as annual audits, which are also due within 180 days of the end of the fiscal year.
HB 0758 NeutralSales Tax Exemption - Automobile Museum Paul Battles
1/31/2018 House Second Readers Ways and Means --
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill provides a state and local sales and use tax exemption for the construction of an automobile museum. The exemption is limited to the period of July 1, 2018 to December 31, 2020. The state exemption has an overall cap of $960,000.00 and when the cap is met the exemption stops. The local exemption has no cap.
HB 0792 SupportReauthorize Hazardous Waste Trust Fund / Increase in Landfill Host Fee Terry Rogers
6/30/2018 Effective Date Ways and Means Natural Resources and the Environment -
2018/02/02 Report 2018/02/09 Report 2018/02/16 Report 2018/03/16 Report 2018/03/23 Report
Forfeitures, Fees, and Fine Add Ons Kathleen Bowen Nat. Res. & the Environment Revenue & Finance Solid Waste

This legislation renews the fees that make up the Hazardous Waste Trust Fund (HWTF) for one year, from July 1, 2018 to July 1, 2019. Most of the fees come from the state’s 75-cent per-ton tipping fee on solid waste going into Georgia’s landfills – a fee counties pay if they own/operate landfills. 

This legislation also includes language to increase the state’s minimum local solid waste cost reimbursement (host) fee from $1 to $2.50 per ton on waste going to privately owned landfills. The $1 minimum fee has been in existence since 1992 and for the past ten years, ACCG has included in our policy platform a request for the host fee to increase.  ACCG was supportive of the efforts led by Sen. Burt Jones to increase this fee. 

Details: 
  • Host fee minimum increases from $1 to $2.50 per ton but not effective until July 1, 2019. This increase only applies to a municipal solid waste disposal facility that is owned by a private entity. 
  • Coal ash minimum fee is $1 per ton until 2025 when it will then increase to the $2 per ton minimum fee.
  • Inert waste, construction and demolition waste minimum is $1 per ton.
  • All of these fees are the minimum, not the ceiling. Counties can negotiate host fees, other fees and charges above the minimum. No host fees are to be reduced if they are in existence on July 1, 2019.
  • 50% of the host fee collected shall be used for these purposes:
    • To offset the impact of the facility
    • Public education efforts 
    • Cost of solid waste management
    • Administration of the local/regional solid waste management plan
    • Repair of damage to roads and highways associated with the facility
    • Enhancement of litter control programs
    • Ground-water and air monitoring and protection
    • Remediation and monitoring of closed or abandoned facilities
    • Infrastructure improvements associated with the facility
    • Reserve fund allocation
    • Acquisition of property adjacent or in reasonable proximity to the facility to serve as beautification, environmental, buffering or recreational purposes
    • Fees not used for the above purposes (the remaining 50%) can be used for other governmental expenses.
 
HB 0793 NeutralSales Tax Exemption - Georgia Aquarium Dominic Lariccia
5/8/2018 Effective Date Ways and Means Finance -
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill extends the existing state and local sales and use tax exemption for the sale or use of property used in the renovation or construction of an aquarium until January 1, 2022. New conditions are added which require annual submission to the legislature of a report showing the total number of visitors, the average monthly number of full-time employees, and the total amount of exempt purchases. The maximum amount of the exempted taxes is also increased.
HB 0796 OpposeSales Tax Holidays John Corbett
2/5/2018 House Second Readers Ways and Means --
2018/02/16 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill seeks to restore the previously expired 'sales tax holiday' for school supplies, clothing, and certain computer-related equipment. The new holiday periods would be  August 4-5, 2018, and September 29-30, 2018. No changes are made to the list of exempt items. 
HB 0811 SupportInformation Sharing with Tax Collection Agencies Jay Powell
5/3/2018 Effective Date Ways and Means Finance -
2018/02/09 Report 2018/02/16 Report 2018/03/09 Report 2018/03/2 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This bill authorizes the Department of Revenue to contract with data companies for the purpose of identifying taxpayers who are not complying with requirements to collect and remit state and local sales taxes. Such vendors would be required to maintain the confidentiality of any taxpayer-specific records used in providing these services.
HB 0816 NeutralAuthorization for Department of Revenue to Mandate Fingerprinting and Criminal Record Check for Certain Employees and Contractors. Micah Gravley
5/3/2018 Effective Date Ways and Means Finance -
Debra Nesbit Law Enforcement Public Safety and Courts Revenue & Finance
This legislation authorizes DOR to require that certain employees and contractors under go fingerprinting and criminal background checks on a periodic basis.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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