This is clean up legislation for HB 1004 from the 2016 legislative session.  All maps, plats, plans and condominium plans must now be submitted electronically to the clerk of superior court.  The remainder of the bill was worked out over the interim between counties, cities, surveyors, engineers, architects and the clerks, specifying the format for the submittal of plats and plans, required data for plats, which plats must be certified by land surveyors, and other certification required for plats.  Attempts to add language stating that maps not creating new roads or utilities do not need local approval prior to submittal to the clerk were unsuccessful. 

For the guidance document, click here. 

This bill provides a mechanism by which the governing authority of a county or municipality can access sales and use tax information from the Department of Revenue (DOR). Present law prohibits DOR from disclosing tax information even to other governments. Under the substitute version of this bill, the governing authority appoints a designated officer or official  who can request a report from DOR regarding identifying information on those vendors within that local jurisdiction who are currently remitting sales tax reports (actual sales tax numbers would not be obtainable). The designated officer could additionally request DOR to verify that sales tax receipts from particular vendors are accurately being remitted to the appropriate jurisdiction. The information retains its confidential status and is not subject to the Open Records Act. The information may be discussed by the governing authority in executive session. Disclosure of such confidential information by a local official is punishable as a misdemeanor.

The text of this bill was also added to SB 216. 

This bill would expand the property tax exemption for property owned by charitable organizations. Presently, buildings on such property must be "exclusively" used for charitable purposes. This bill would remove that exclusivity requirement, meaning that such buildings could be used for other purposes, including income-generating activities. As originally introduced, this bill would expand the property tax exemption only for homes for the mentally disabled. 

As amended by the author before the Senate Finance Committee, this bill would prohibit the placement on property tax bills of nontax-related fees and assessments, unless that fee or assessment is established via the creation of a special tax district. Regardless of method of establishment of such fees, however, this bill would prohibit the filing of liens against property for nonpayment of fees or assessments -- only unpaid property taxes could result in a lien. As a result, this bill would indirectly repeal existing law authorizing the filing of liens for unpaid sanitation and water fees/bills.

While the bill’s author maintains that placing such fees on property tax bills exposes the property owner to potential liens and losing of their homes due to unpaid fees, examples of that happening have not been provided. 

In contrast, placing fees on property tax bills provides convenience to citizens, lowers counties’ administrative costs, and results in higher collection rates. Because experience has shown that billing fees separately can significantly impact collections, counties could be faced with either raising fees for those who do pay in order to continue providing vital services, or shift those fees to property taxes. In addition, for those counties that currently do include fees on property tax bills, separating those billings will likely result in substantial administrative costs. More importantly, the loss of the ability to file liens would mean that counties would have to sue citizens for unpaid fees or raise fees on those citizens who do pay their bills.

ACCG believes that the decision on whether to bill separately or collectively for taxes and fees is best left to local officials, who are better positioned to respond to the specific desires of their citizens.

 As amended in the Senate Finance Committee, the above subject was removed and replaced with unrelated language exempting non-profit organizations from the $5 transporation surcharge for hotel/motel stays.

This legislation amends the Oil and Gas Deep Drilling Act of 1975. It requires the creation of regulations governing hydraulic fracturing. Counties and cities have the ability to adopt local zoning or land use ordinances limiting the location or timing of fracking activities to protect natural resources, human life and human welfare. A three percent severance tax will be required from the sale price of the gas and oil obtained. Counties, where the fracking occurs, can enact local ordinances or resolutions to levy its own severance tax, which can't exceed nine cents per barrel of oil or two cents per thousand cubic feet of gas.  

This bill entitles a veteran who gets a final determination of disability letter containing a retroactive period of eligibility to get a refund of those ad valorem taxes paid that would otherwise have been exempt had the disabled status been in effect during the retroactive period, up to a maximum of three years under OCGA 48-5-380.

The text of this bill was added to HB 196.