Clint Mueller (81)
Use the drop down to the left to select the next 25 bills to display.

Date of Last Recorded Action: 4/25/2024

HB 0042 OpposePartial Sales Tax Exemption on Manufactured Homes Sims, Chuck 169th
1/16/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
HB 42 is identical to HB 62.  This bill provides for a completely different method of calculating the amount of sales tax due on mobile homes. Rather than a percentage of sales price, it will be calculated at 60% of the manufacturer's invoice amount. Additionally, this bill provides a complete sales tax exemption for the retail sale of pre-owned mobile homes.
HB 0062 OpposeSales and use tax; manner and method of imposing and collecting on certain manufactured single-family structures; change Kidd, E. Culver "Rusty" 145th
1/17/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
HB 62 is identical to HB 42.  This bill provides for a completely different method of calculating the amount of state sales tax due on mobile homes. Rather than a % of sales price, it will be calculated at 60% of the manufacturer's invoice amount. It is unclear if this % calculation is intended to affect local sales and use tax.  Additionally, this bill provides a complete exemption from BOTH state and local sales and use tax for the retail sale of pre-owned mobile homes.
HB 0071 SupportACCG and GMA Retirement; Increase Authorized Investment in Real Estate Riley, Lynne 50th
7/1/2013 House - Effective Date Ret RET -
Clint Mueller General County Government Retirement
Currently, retirement programs such as those offered by ACCG and GMA may only invest 5 percent of their holdings in real estate investments. This legislation increases the amount of permissible investment to 10 percent.
HB 0080 NeutralChanges to Vehicle Tax Reform Rice, Tom 95th
2/14/2013 Senate - Senate Read and Referred W&M FIN -
Clint Mueller Property Tax Revenue & Finance Tags/Titles Tax Commissioner
This legislation is a substantial revision of the new state and local title ad valorem tax (TAVT) system. Among other things, the bill changes how fair market value is determined; exempts commercial trucks (IRP vehicles) used for moving products interstate from the new system and continues them under the apportioned ad valorem tax; changes registration procedures; changes numerous items regarding dealers who directly finance sales; changes numerous items regarding leases; and provides for new criminal penalties. 
 
Please have your finance officials and tax commissioner review the proposed changes and provide feedback to Clint Mueller at ACCG. Click here for a summary of the proposed changes.
HB 0112 SupportTax Accountability Act of 2013; enact Mosby, Howard 83rd
1/30/2013 House - House Second Readers W&M --
Business and Occupation Tax Clint Mueller Property Tax Revenue & Finance Sales Tax-Local
This bill purports to impose restrictions on the enactment process of any bills proposing any tax exemptions, exclusions, deductions, credits, deferrals, or preferential rates.
HB 0148 SupportTax Accountability Act Alexander, Kimberly 66th
2/1/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance
This legislation requires a tax exemption bill to be introduced in the first year of the biennial legislative session and eligible for passage in the second year after the bill has been studied and a fiscal analysis conducted.
HB 0153 NeutralAuthorization to Impose a Fractional SPLOST Carson, John 46th
3/13/2014 House Disagrees Senate Amend/Sub W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This legislation authorizes a county to request a fractional percentage Special Purpose Local Option Sales Tax (SPLOST). There must be an intergovernmental agreement with the cities making up at least 50 percent of the municipal population to request the fractional SPLOST in a referendum. Counties could have multiple fractional SPLOSTs collected at the same time as long as the combined fractions do not exceed 1 percent.
HB 0159 OpposeProhibit All Fees and Assessments on the Property Tax Bill Harrell, Brett 106th
3/28/2013 House - House Withdrawn, Recommitted W&M --
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
This legislation would prohibit counties from placing any fees or assessments on the property tax bill.  This would include fees for solid waste, storm water, street lights, speed bumps and fire services.  It would also require partial payments to be applied to ad valorem taxes before any fees.
HB 0160 NeutralRevises Vacant and Foreclosed Real Property Registry Requirements Jacobs, Mike 80th
5/6/2013 House Date Signed by Governor Judy JUDY -
Clint Mueller Code Enforcement General County Government

This legislation revises the vacant and foreclosed property law enacted in 2012 by removing the limitation that only properties that have received a land use disturbance permit can be included on the foreclosed real property registry.  It also clarifies that certain foreclosed properties are not subject to registration if the deed is filed with the clerk of superior court within 60 days of the foreclosure sale or transfer of the deed in lieu of foreclosure.

HB 0164 EvaluatingSales Tax Exemption on Aircraft Maintenance Atwood, Alex 179th
7/1/2013 House - Effective Date W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This bill extends the sunset for two year on the sales tax exemption for engines, parts, or equipment used in the maintenance and repair of aircraft registered out of state.
HB 0173 SupportMaintenance and Repair Eligible for SPLOST Tankersley, Jan 160th
2/4/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This legislation authorizes a county to spend up to 15 percent of the revenues from a future SPLOST on maintenance and repair activities.  The authorized percentage would have to be approved in a SPLOST referendum and could only be used to fund maintenance and repair on capital projects acquired through SPLOST. 
HB 0190 OpposeSales and use tax; kidney dialysis equipment; provide exemption Stephens, Ron 164th
2/5/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill creates a new sales and use tax exemption for kidney dialysis equipment. It has no sunset provision.
HB 0193 NeutralExtend Sales Tax Exemption for Certain Non-profits Stephens, Ron 164th
5/7/2013 House Date Signed by Governor W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This bill reinstates the sales tax exemption for several charitable purposes. These include exemptions for food purchased by qualified food banks, food donated for disaster relief, purchases by certain nonprofit health clinics and purchases by Goodwill Industries Inc. The restored exemptions will sunset in two years.
HB 0197 OpposeChanges to Forest Land Conservation Use Program Powell, Jay 171st
7/1/2013 House - Effective Date W&M FIN -
Clint Mueller Property Tax Revenue & Finance

This legislation makes changes related to property in a Forest Land Protection Covenant (FLPA), the Department of Revenue Performance Review Boards and the interest owed on taxes due after an appeal is settled.
HB 0216 OpposeExempt Vehicles Inherited From Title Ad Valorem Tax Jones, Sheila 53rd
2/7/2013 House - House Second Readers Judy --
Clint Mueller General County Government Revenue & Finance Tags/Titles Tax Commissioner
This legislation allows title to a vehicle to be transferred without a fee if it is transferred due to the death of the owner.
HB 0266 NegotiatingChanges to the New Process for Taxing Motor Vehicles Peake, Allen 141st
3/5/2013 House - Effective Date W&M FIN -
Clint Mueller Revenue & Finance
This legislation makes several changes to the new system for taxing motor vehicles.   
HB 0282 OpposeLimit Local Governments From Providing Broadban Services Hamilton, Mark 24th
3/7/2013 House - House Third Reading Lost EU&T --
Clint Mueller General County Government Telecommunications
This legislation limits local governments ability to provide broadband Internet service to under serviced areas or expand their services.  Counties desiring to provide such a service would be required to make an application to the Public Service Commission.  If your county sells high speed internet services wholesale or retail, please review this legisaltion and let ACCG know your concerns.
HB 0295 SupportProperty Tax Administration and Appeals Battles, Paul 15th
3/20/2014 Senate Conference Committee Appointed 9th, 51st, 32nd W&M FIN -
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
This legislation provides for the comprehensive revision of provisions regarding ad valorem taxation, assessment, and appeal. The bill was amended this week in the Senate Finance Committee. Please review the summary of amendments and provide any comments or concerns to ACCG. The mandated salary supplement to the Superior Court Clerk for providing administrative support to the Board of Equalization was removed from the bill.
HB 0300 OpposeChange Fair Market Value for Ad Valorem Taxes Mayo, Rahn 84th
2/13/2013 House - House Second Readers W&M --
Clint Mueller Property Tax Revenue & Finance
This legislation requires the fair market value of property to be based on it's average value over the preceding seven years. 
HB 0304 NeutralApply Freeport to Fertilizer Production Processes McCall, Tom 33rd
1/1/2014 House - Effective Date W&M FIN -
Clint Mueller Property Tax Revenue & Finance
This bill extends the level 1 freeport to now include the blending of fertilizer bulk materials into a custom mixture whether performed at commercial fertilizer blending plant, retail outlet, or any application site. This extension will apply to all existing level 1 freeport exemptions.
HB 0307 OpposeSales Tax Refunds on Private Label Credit Card Bad Debt Peake, Allen 141st
2/13/2013 House - House Second Readers W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
HB 0388 SupportIncrease County Tag Fee Talton, Willie 147th
2/21/2013 House - House Second Readers MotV --
Clint Mueller Revenue & Finance Tags/Titles
This legislation increases the tag fee that may be retained by the county tag agent from $.50 to $5.00.
HB 0390 NeutralSales and use tax; ceiling on local taxes which may be levied by a political subdivision; provide for additional exemption Mayo, Rahn 84th
3/3/2014 House Lost Reconsidered Bill/Res W&M --
Clint Mueller Revenue & Finance Sales Tax-Local
This bill accomplishes several different goals regarding local sales tax.  First, it excludes the MARTA tax the 2% cap on local sales and use taxes in a county in which HOST is levied. Second, in any county in which this new exclusion applies, SPLOST can be levied for up to 10 years.
HB 0391 OpposeTitle Ad Valorem Tax Refund for Repossessed Vehicles Stephens, Ron 164th
2/21/2013 House - House Second Readers W&M --
Clint Mueller Property Tax Revenue & Finance
This bill revises TAVT in the case of used motor vehicle dealers who directly finance sales.
HB 0399 EvaluatingAd valorem tax; types of interests in real property may be subject to taxation; clarify Knight, David 130th
4/29/2014 House Date Signed by Governor W&M FIN -
Clint Mueller Property Tax Revenue & Finance
This bill purports to create ad valorem tax exemptions for certain airport facilities located on land owned by a political subdivision and for certain improvements to any real property. 
Green background on status indicates a bill has been acted on the last recorded legislative day.



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