Tax Commissioner (13)

Date of Last Recorded Action: 4/8/2024

HB 0351 NeutralElections - Allow District Attorneys, Coroners and Constitutional Officers to Run Non-Partisan Allen Peake
2/16/2017 House Second Readers Governmental Affairs --
Clerk of Court Coroners/Medical Examiners District Attorneys General County Government Public Safety and Courts
Sheriff Tax Commissioner Todd Edwards
This legislation would allow the General Assembly, through local legislation, to make elections for sheriffs, coroners, tax commissioners and superior court clerks nonpartisan.
HB 0374 NeutralTax Assessment - Change Procedures David Knight
7/1/2018 Effective Date Ways & Means Finance -
2017/02/17-Report 2017/02/24 - Report 2018/02/23 Report 2018/03/09 Report 2018/03/2 Report
2018/03/23 Report Larry Ramsey Property Tax Revenue & Finance Tax Commissioner
This legislation allows for electronic return of property to the tax commissioner if he or she has adopted a written policy accepting electronic service.  It also makes changes to the annual notice of current assessment from the board of tax assessors and makes changes to the property assessment appeals process, including lowering the value threshold for appeals to a hearing officer from $750,000 to $500,000.
HB 0375 NeutralTax Executions - New Owners Brad Raffensperger
7/1/2017 Effective Date Ways & Means Finance -
2017/02/17-Report 2017/03/17 - Report 2017/03/24 - Report Larry Ramsey Property Tax
Revenue & Finance Tax Commissioner
This legislation changes the definition of new owner for purposes of tax executions. Under existing law, new owners (those who purchase after January 1st and after taxes are due) are entitled to a new notice of taxes and at least 60 days before penalties and interest can be applied. This bill would change "new owner" to mean persons  who purchase real property after January 1st but on or before taxes are due. This bill would also repeal the provision of law allowing tax commissioners to receive 50 cents for issuance of a tax execution.
HB 0381 SupportAbandoned Mobile Homes - Method for Removal John Corbett
5/1/2019 Effective Date Judiciary Judiciary -
2017/02/17-Report 2018/02/09 Report 2018/02/16 Report 2018/03/16 Report 2018/03/23 Report
Code Enforcement General County Government Magistrate Court Progressing Legislation Property Tax
Public Safety and Courts Revenue & Finance Tags/Titles Tax Commissioner Todd Edwards
This legislation establishes a process whereby private property owners can have abandoned mobile homes removed from their land.  Local governments may elect to provide a qualified "local agent" to make a determination, at the request of a property owner, whether a mobile home is abandoned, derelict or intact.  If deemed abandoned, the local government posts a notice, then the property owner notifies the last known mobile home owner (or posts a legal notice if no responsible party can be ascertained), which begins a process whereby the property owner can pay for the removal of the mobile home.  A hearing procedure is provided in magistrate court for aggrieved mobile home owners in this process.  Neither the local government nor the local agent shall bear any liability with respect to any lawful actions taken under this law.  Action: counties wishing to participate must first appoint a qualified local agent.    
HB 0384 InactiveCobb County; tax commissioner's office; change compensation of certain employees John Carson
5/2/2017 Effective Date Intragovernmental Coordination State and Local Governmental Operations -
Compensation General County Government Local Legislation Revenue & Finance Tax Commissioner
HB 0397 NeutralHomestead Exemptions - Absence in Health Care Facility Dale Rutledge
3/30/2017 House Withdrawn, Recommitted Ways & Means --
Larry Ramsey Property Tax Revenue & Finance Tax Commissioner
This bill changes the definition of 'homestead' for purposes of all state and local homestead exemptions. Currently, absence of an individual from their residence is not in and of itself a waiver of the conditions for qualification. The bill clarifies that stays in a nursing home or assisted living facility are also not considered a waiver.
HB 0436 EvaluatingCounty Boundary Disputes - Placement of Revenues in Escrow Robert Dickey
2/23/2017 House Second Readers Judiciary --
2017/02/24 - Report Larry Ramsey Property Tax Revenue & Finance Sales Tax-Local
Tax Commissioner
This bill provides that during a boundary dispute between counties, all ad valorem property tax and all sales and use taxes levied on and collected withing the disputed area are to be placed in an escrow account pending the resolution of the dispute.
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 1009 EvaluatingTaxpayers' Bill of Rights - Revisions Matt Gurtler
2/28/2018 House Second Readers Ways and Means --
Auditing/Budget General County Government Larry Ramsey Property Tax Revenue & Finance
Sales Tax-Local Tax Commissioner
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.
SB 0192 NeutralNon-Partisan Elections Rick Jeffares
2/17/2017 Senate Read and Referred -Ethics -
Clerk of Court Coroners/Medical Examiners District Attorneys General County Government Public Safety and Courts
Revenue & Finance Sheriff Tax Commissioner Todd Edwards
This legislation authorizes, via subsequent adoption of local legislation, the non-partisan election of candidates for the offices of district attorney, sheriff, coroner, tax commissioner and clerk of superior court.   
SB 0229 NeutralColumbus Consolidated Government Tax Commissioner; retain a specified percentage of school taxes; provide Joshua McKoon
3/28/2017 House Second Readers Intragovernmental Coordination State and Local Governmental Operations -
Local Legislation Property Tax Revenue & Finance Tax Commissioner
SB 0430 NeutralConstitutional Office Salary Update in Statute Matt Brass
3/29/2018 Senate Agreed House Amend or Sub As Amended Governmental Affairs State and Local Governmental Operations -
2018/02/16 Report 2018/02/23 Report 2018/03/16 Report 2018/03/2 Report Clerk of Court
Compensation Debra Nesbit Elections General County Government Magistrate Court
Probate Court Public Safety and Courts Revenue & Finance Sheriff Tax Commissioner

This legislation simply codifies the COLA's that have been awarded to constitutional officers and magistrate judges  since 2006. The mandatory pay raise was removed from the legislation.

To see what Georgia's constitutional officers currently make, by county, which includes COLA's, longevity increases and state and local supplements, please click here:  

Note that these figures do not include fees received as personal compensation in some cases (e.g. clerks' fees for processing U.S. passport applications, probates' vital records fees, and tax commissioners' fees for collecting city property taxes). 

SR 1170 NeutralStudy Committee - Are Local Fees Going Toward Intended Purposes? Jack Hill
3/29/2018 Senate Read and Adopted ---
911 Alcohol/Tobacco Animal Control Broadband Business and Occupation Tax
Code Enforcement Econ. Dev. & Transportation EMS/Ambulance Fire Services Fireworks
Forfeitures, Fees, and Fine Add Ons Franchise Fees General County Government Health and Human Services Impact Fees
Land Use/Zoning Nat. Res. & the Environment Open Records/Meetings Act Probate Court Public Safety and Courts
Revenue & Finance Roads Sewer/Septage Sheriff Solid Waste
State Court Superior Court Tax Commissioner Todd Edwards Traffic Enforcement
Water Quality
Following much discussion over the past several years regarding the redirection of state-collected fees from their intended purposes, this Senate study committee (consisting of 5 senators) will examine whether or not local government fees are fairly and equitably imposed and whether the monies collected from them are being appropriately used and directed for the purpose(s) for which they are intended.  Examples of fees cited by this resolution include: storm water management fees, fire service fees, and traffic add-on fees.            
Green background on status indicates a bill has been acted on the last recorded legislative day.








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