Property Tax (107)
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Date of Last Recorded Action: 5/8/2018

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 0031 InactiveJefferson County; Board of Commissioners; levy additional ad valorem tax; provide nonbinding advisory referendum Brian Prince
1/24/2017 Effective Date Intragovernmental Coordination State and Local Governmental Operations
2017/01/12_TEST 2017/01/12_TEST 2 Health and Human Services Hospital Authority Local Legislation
Property Tax Revenue & Finance
HB 0056 NeutralEquipment Rental Leases - Property tax recovery fees Ron Stephens
2/22/2017 House Withdrawn, Recommitted Transportation -
Business and Occupation Tax Larry Ramsey Property Tax

 This bill provides for a 'property tax recovery fee' on the rental of construction, industrial, maritime, or mining equipment that is rented without a driver or operator. While the definition in subsection (a) and the internal references are all to a 'fee', subsection (f) states that this charge is a tax.

The 'fee' is in the amount of 1.5% of the total rental charge (minus some exclusions) and applies to lease agreements which are either: 1) 365 days or less; or 2) for an open or unspecified period of time. The 'fee' is purportedly to pay the lessor's (rental company's) property tax liability on rental equipment. However, if the lessor collects more than the amount of that property tax liability, the excess amount plus any interest, goes to the state and not to local government. The 'fee' commences January 1, 2018, and ceases December 31, 2022.

HB 0085 NeutralForest Land Conservation Valuation - Appraisal Methodology Jay Powell
1/1/2019 Effective Date Ways & Means Finance
2017/01/27-Report 2017/02/03-Report 2017/02/24 - Report 2017/03/06 - Report 2018/02/23 Report
2018/03/23 Report Larry Ramsey Property Tax Revenue & Finance
The substitute version of this bill changes the method of valuation of forest land conservation property by uncoupling that valuation from 2008 values as existing law provides. Instead, the valuation would first change to 2016 values and then reset every 3 years thereafter. In addition, this bill creates a new appraisal methodology for valuation of non-covenant timberland property (defined as property with the primary purpose of commercial timber production).The Department of Revenue (DOR) will develop a methodology each year for valuing such property via actual income data for such properties. However, the resulting values could not be less than 175% of the corresponding FLPA value for that property. DOR is allowed to withhold 3 percent administrative fee from FLPA assistance grants to counties, cities, or school districts. The bill is contingent upon ratification of an enabling constitutional amendment, HR 51. Local assessors and taxpayers would have the right to appeal DOR's appraisal methodology.
HB 0132 InactiveFulton County Industrial District; repeal amendment Roger Bruce
5/9/2017 Veto V2 Intragovernmental Coordination State and Local Governmental Operations
Econ. Dev. & Transportation Economic Development General County Government Local Legislation Property Tax
Revenue & Finance
HB 0187 InactiveMonroe County; Board of Commissioners; provide nonbinding advisory referendum Robert Dickey
2/9/2017 Effective Date Intragovernmental Coordination State and Local Governmental Operations
Financing General County Government Health and Human Services Hospital Authority Indigent Health Care
Local Legislation Property Tax Revenue & Finance
HB 0195 OpposeAd Valorem Tax Exemption - Expansion for Property of Charities Brett Harrell
3/29/2018 Senate Passed/Adopted By Substitute Ways & Means Finance
2017/02/03-Report Health and Human Services Larry Ramsey Property Tax Revenue & Finance

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. 

HB 0196 OpposeProperty Tax Assessment - Income Approach, Low-Income Housing, and Mental Health Facilities Matt Dollar
7/1/2017 Effective Date Ways & Means Finance
Larry Ramsey Property Tax Revenue & Finance
In its original form, this bill would have excluded musical royalties for state income-tax purposes. On the last day of the legislative session, that language was removed in favor of language from four unrelated property tax bills: HB 325, HB 285, HB 195, and HB 209. Section 1 of the revised HB 196 incorporates the former HB 325 and HB 285, which (respectively) 1) require tax assessors to consider property-specific income data (if supplied by the owner) and to utilize an income approach valuation if data is available, and 2) limit tax assessors' use of low-income housing tax credits in valuing properties that receive such credits. Section 2 of the revised HB 196 provides that mental health facilities owned by limited liability companies that in turn are owned by tax-exempt corporations are exempt from property taxes in the same manner as such facilities directly owned by tax-exempt corporations. Section 3 of the revised HB 196 allows for retroactive application for property tax exemptions for disabled veterans, where such veterans receive a retroactive determination of disability from the U.S. Dept. of Veterans Affairs. Such disabled veterans would be permitted to seek tax refunds for up to three years of such retroactive period.
HB 0203 NeutralBreach of Restrictive Covenants - Statute of Limitation Brian Strickland
1/8/2018 Senate Recommitted Judiciary Judiciary
Larry Ramsey Property Tax Revenue & Finance

This legislation alters various provisions regarding private restrictive covenants on land, including dictating circumstances under which control of such development may transfer to the unit/lot owners for failures on the part of the developer (for example, failure to pay property taxes for two or more years). 

The text of this bill was added to SB 46. 

HB 0204 OpposeProperty Tax Bills - Not to Include Other Fees on Tax Bill Brett Harrell
1/8/2018 Senate Recommitted Ways & Means Finance
2017/02/03-Report 2017/02/10 - Report 2017/02/17-Report 2017/03/06 - Report 2017/03/24 - Report
Larry Ramsey Property Tax Revenue & Finance

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.

HB 0209 NeutralDisabled Veteran Homestead Exemptions Lee Hawkins
1/8/2018 Senate Recommitted Ways & Means Finance
2017/02/03-Report Larry Ramsey Property Tax Revenue & Finance

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. 

HB 0238 InactiveSolar Farms - Removal from Conservation Use Easements James Hatchett
4/17/2017 Effective Date Ways & Means Finance
2017/02/17-Report 2017/03/06 - Report 2017/03/24 - Report Larry Ramsey Nat. Res. & the Environment
Property Tax Revenue & Finance
This bill amends both CUVA (Conservation Use Valuation Act) and FLPA (Forest Land Protection Act) and allows a property owner to use covenant property for solar generation of electricity without triggering a breach of the covenant. The portion of the property to be used for solar generation 1) must be removed from the covenant at the time the solar energy equipment is installed via boundary survey and 2) will be subject to ad valorem taxation at fair market value.
HB 0244 SupportNew Cities - Taxation for Unfunded County Pension Liabilities Mary Oliver
2/8/2017 House Second Readers Governmental Affairs -
2017/02/10 - Report Annexation/Municipalization Auditing/Budget General County Government Larry Ramsey
Property Tax Retirement Revenue & Finance
This bill establishes a process by which a county within which a new city is formed may levy a tax within the newly incorporated city to cover that area's pro-rata share of the county's unfunded pension liability.
HB 0272 InactiveVilla Rica, City of; ad valorem tax; provide homestead exemption of $8000 for residents 65 and older J Collins
2/20/2017 Effective Date Intragovernmental Coordination State and Local Governmental Operations
Local Legislation Property Tax Revenue & Finance
HB 0285 OpposeAd Valorem Tax Assessments - Effect of Income Tax Credits David Knight
1/8/2018 Senate Recommitted Ways & Means Finance
2017/02/10 - Report 2017/02/17-Report 2017/02/24 - Report 2017/03/06 - Report 2017/03/24 - Report
Larry Ramsey Property Tax Revenue & Finance

This bill changes the criteria that a tax assessor is required to apply in determining fair market value of property receiving certain income tax credits for ad valorem tax purposes. It is an effort to circumvent a recent court decision and limit the consideration of low income housing tax credits.

The text of this bill was added to HB 196. 

HB 0290 NeutralAd Valorem Tax - Exemption for Lease-Purchase Farm Equipment Sam Watson
7/1/2017 Effective Date Ways & Means Finance
Larry Ramsey Property Tax Revenue & Finance
This bill clarifies the existing ad valorem tax exemptions for agricultural equipment that is included in a lease-purchase agreement and used in farm production by a family owned qualified farm products producer.
HB 0302 SupportProperty Tax Millage Rate - Notice Requirements Randy Nix
2/15/2018 House Withdrawn, Recommitted Ways & Means -
2017/02/10 - Report 2017/02/17-Report 2017/02/24 - Report 2018/01/26 Report 2018/02/02 Report
2018/02/09 Report 2018/02/16 Report Larry Ramsey Property Tax Revenue & Finance
This bill changes the requirements regarding the advertising, notice, and adoption of millage rates. Specifically, it rewords the contents of the ad such that the focus is on the proposed millage rate rather than a tax increase. The ad can be combined with the required five year tax history.
HB 0325 OpposeProperty Tax Assessment - Income Valuation Ron Stephens
1/8/2018 Senate Recommitted Ways & Means Finance
2017/02/17-Report Larry Ramsey Property Tax Revenue & Finance

This bill, in its substitute form, changes the definition of fair market value for ad valorem tax purposes by requiring the consideration of actual income and expense data if supplied by the owner.

The text of this bill was added to HB 196. 

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 0337 NeutralState Tax Executions Hugh Williamson
1/1/2018 Effective Date Ways & Means Finance
Larry Ramsey Property Tax Revenue & Finance Superior Court
This bill provides for the comprehensive revision of the transmittal, filing, recording, access to, and territorial effect of tax liens issued by the Georgia Department of Revenue. It creates a new state-wide system for filing notices of state tax executions with clerks of superior court.
HB 0340 SupportTitle Ad Valorem Tax on Vehicles - Change Distribution Formula Shaw Blackmon
1/1/2018 Effective Date Ways & Means Finance
2017/02/17-Report 2017/03/06 - Report 2017/03/24 - Report Larry Ramsey Property Tax
Revenue & Finance

As introduced, this bill provides for the comprehensive revision of the distribution of state and local TAVT proceeds. First, during a four-year phase in period, counties (and other local governments) first receive proceeds based upon the 2012 tax year ad valorem collections minus the amount of ad valorem tax collected in the current month. During that phase-in period, the remaining amount is split between the state and local governments on a graduated scale that shifts more money to the local governments. Following the phase in period, all vehicle ad valorem taxes and TAVT proceeds are split 30 percent to the state and 70 percent to local government. During the phase in period, the distribution of local TAVT proceeds among counties, schools, and cities remains the same as at present. Under a proposed substitute to the original bill, beginning in 2022 the county/schools/cities split would be at the average percentages those entities received from 2018 through 2021. More information is available here

As passed by the Senate Finance Committee, the above changes to the state/local distribution of TAVT was removed from the bill. As ultimately approved by both the Senate and House, HB 340 only changes the formula for calculation of TAVT on leased vehicles.

HB 0347 OpposeProperty Tax Assessment - Challenges to Tax Digest David Knight
2/16/2017 House Second Readers Ways & Means -
2017/02/17-Report 2017/02/24 - Report Larry Ramsey Property Tax Revenue & Finance
This bill changes the definition of fair market value by requiring consideration of the income approach if actual income and expense data is supplied by the taxpayer. The state revenue commissioner is also allowed to prepare such data. The bill also provides new procedures for a taxpayer to allege that the county board of tax assessors has failed to comply with state law or regulations regarding the valuation of property of a strata of property with the result that a county tax digest, or a portion thereof, would not be approved. Further, the bill also changes the method of ad valorem tax appeals and requires the board of equalization, appeal administrator, or hearing officer to provide a copy of the DOR Appraisal Procedures Manual to the taxpayer upon request of the taxpayer. Failure to provide the manual results in the taxpayer's asserted value becoming the fair market value.
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 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.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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