Property Tax (43)
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Date of Last Recorded Action: 3/16/2020

HB 0102 OpposeExpand Property Tax Exemption on Properties Owned by Charities Charles Martin
2/6/2019 House Second Readers Ways and Means --
2019/01/31 Report Larry Ramsey Property Tax Revenue & Finance
This bill would expand the statutory exemption from property taxes for certain charitable institutions. The bill would eliminate the existing statute's requirement that a building be used "exclusively" for the institution's charitable purposes in order to be tax-exempt. The bill would also allow such buildings and accompanying land to be used for the primary or incidental purpose of raising revenue for charitable purposes.
HB 0104 NeutralInventory Tax Exemption on Boll Weevil Eradication Supplies Sam Watson
2/6/2019 House Second Readers Ways and Means --
2019/01/31 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from property taxes equipment (traps, lures, etc.) that are held in inventory for the purpose of eradication of boll weevils. The exemption would only apply to certain agricultural entities that are tax-exempt under federal law.
HB 0219 OpposeTax Assessment - Listing of Applicable Regulations Lynn Smith
2/12/2019 House Second Readers Ways and Means --
2019/02/15 Report Larry Ramsey Property Tax Revenue & Finance
This bill would require tax assessors to develop a list of all federal and state regulations that impact their valuation of property. 
HB 0312 NeutralTitle Ad Valorem Taxes - Reductions relating to Service Members Killed or Disabled in Service Marc Morris
2/19/2019 House Second Readers Ways and Means --
2019/02/15 Report Larry Ramsey Property Tax Revenue & Finance
This bill would reduce or eliminate the Title Ad Valorem Tax relating to disabled or deceased members of the armed forces. For service members with a service-related disability, upon transferring title of a vehicle into Georgia, the TAVT would be reduced in the same percentage as the service member's disability rating. For surviving spouses of service members killed in action, there would be no TAVT due if that spouse transfers a vehicle's title into Georgia. These rules would apply to up to two vehicles in each situation.
HB 0313 NeutralAd Valorem Taxation - Exemption for Certain Charitable Institutions Spencer Frye
2/19/2019 House Second Readers Ways and Means --
2019/02/15 Report 2019/03/01 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from ad valorem taxation real property held by a tax-exempt charity for the purpose of building/repairing single-family homes that will be financed by that charity to individuals using no-interest loans. This bill is specifically designed for Habitat for Humanity. The text of this bill has been added to HB 344.
HB 0335 OpposeTitle Ad Valorem Taxes - Exemption for Head Start Vehicles Al Williams
2/20/2019 House Second Readers Ways and Means --
2019/02/22 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from paying title ad valorem tax any vehicles purchased by a nonprofit organization that provides Head Start programs pursuant to the state Head Start program.
HB 0372 NeutralAd Valorem Taxes - Homestead Exemption for Surviving Spouses of EMTs Karla Drenner
2/21/2019 House Second Readers Ways and Means --
2019/02/22 Report Larry Ramsey Property Tax Revenue & Finance
Subject to approval in a statewide referendum, this bill would grant an exemption from ad valorem taxes in the full value of a homestead to a surviving spouse of an emergency medical technicial or highway emergency response operator killed in the line of duty.
HB 0406 NeutralJoint Development Authorities - Annual Reporting for Tax Digest Purposes Hugh Williamson
5/7/2019 Effective Date Ways and Means Finance -
2019/02/22 Report 2019/03/01 Report 2019/03/08 Report 2019/03/15 Report Larry Ramsey
Property Tax Revenue & Finance
This bill would require joint development authorities to prepare annual reports of their activities, including all agreements that impact the taxability of authority-related properties. Such information is to be used by counties in the development of the annual equalized tax digest.
HB 0412 NegotiatingTitle Ad Valorem Taxes - Exemption for Volunteer Fire Departments Eddie Lumsden
2/25/2019 House Second Readers Ways and Means --
2019/02/22 Report Larry Ramsey Property Tax Revenue & Finance
This bill exempts from Title Ad Valorem Taxes (TAVT) sales of vehicles to nonprofit corporations that provide firefighting services, such as volunteer fire departments.
HB 0413 NeutralLocation of Tax Sales Don Hogan
2/25/2019 House Second Readers Ways and Means --
2019/02/22 Report Larry Ramsey Property Tax Revenue & Finance
This bill provides that a tax commissioner sale of property based on unpaid taxes may take place at the tax commissioner's office or such other place as stated in the notice of sale.
HB 0420 SupportHeavy Equipment Rental Tax Ron Stephens
2/25/2019 House Second Readers Ways and Means --
2019/02/22 Report Larry Ramsey Property Tax Revenue & Finance
This bill creates a new "property tax recovery fee" for short-term heavy-equipment leases. The fee is 1.5% of the total rental charges and is payable to the tax commissioner against personal property ad valorem taxes due from the equipment owner.
HB 0427 OpposeAd Valorem Taxes - Charitable Institution Exemption for Non-Profit Housing Park Cannon
2/25/2019 House Second Readers Ways and Means --
2019/02/22 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from ad valorem taxes multi-family housing properties that are owned by non-profit corporations and used to generate income for those non-profits.
HB 0461 OpposeAd Valorem Property Taxes - Exemption for Non-Profit Multi-Family Housing Park Cannon
2/27/2019 House Second Readers Ways and Means --
2019/03/01 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from ad valorem taxation property owned by a nonprofit corporation and used exclusively for multi-family housing.
HB 0482 NeutralBoards of Equalization - Authorization of Multiple Meeting Places Matt Dollar
2/27/2019 House Second Readers Ways and Means --
2019/03/01 Report Larry Ramsey Property Tax Revenue & Finance
This bill would authorize counties to provide multiple facilities for meetings of boards of tax equalization (BOEs) within the county. If multiple locations are used, taxpayers' appeals would be required to be scheduled in the location most convenient to the taxpayer. The text of this bill has been added to HB 365.
HB 0504 NeutralAd Valorem Taxes - Exemption for Certain Government-Owned Property Rhonda Burnough
2/28/2019 House Second Readers Ways and Means --
2019/03/01 Report Larry Ramsey Property Tax Revenue & Finance
Under current law, property owned by a government outside of its territorial limits is exempt from ad valorem property tax under certain conditions. This bill would eliminate the requirement that at least 25% of the property be actively used for a governmental purpose. This bill is intended to target specific City of Atlanta property located in Clayton County.
HB 0507 SupportAd Valorem Taxes - Criteria for Determination of Value Michael Wilensky
1/1/2020 Effective Date Ways and Means Finance -
2019/03/01 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report 2019/03/29 Report
Larry Ramsey Property Tax Revenue & Finance
 This bill changes certain terminology regarding the use of income data by tax assessors in the valuation of real property.
HB 0554 NeutralMotor Vehicle Titles - Electronic Filing Jason Ridley
4/2/2019 House Withdrawn, Recommitted Motor Vehicles --
Larry Ramsey Property Tax Revenue & Finance
Under current law, motor vehicle dealers are required to submit title applications electronically. This bill would make electronic filing optional.
HB 0579 NeutralLocal Option Sales Tax - Consolidated Governments Miriam Paris
3/8/2019 House Second Readers Ways and Means --
Larry Ramsey Property Tax Revenue & Finance
This bill would provide that a consolidated government with a CPI-adjusted homestead exemption and that levies a second local option sales tax must use half of the resulting funds for general reserves. This bill is designed to apply to Macon-Bibb County and would authorize, subject to voter approval, a second local option sales tax.
HB 0712 OpposeProperty Tax - Notification and Maximum Increases Matt Gurtler
4/2/2019 House Second Readers Ways and Means --
Larry Ramsey Property Tax Revenue & Finance
This bill would make numerous changes to the procedures for setting property tax millage rates. It would expand public notifications to include website posting and email distribution, along with lengthening advertising timeframes. It would also limit the taxable fair market value of property, allowing no more than a 3% annual increase in the value that would be subject to taxation.
HB 0775 OpposeHomestead Exemption - Deployed Military Service Members Billy Mitchell
1/27/2020 House Second Readers Ways and Means --
2020/01/17 Report Larry Ramsey Property Tax Revenue & Finance
This bill would grant an exemption from county, city, and school property taxes for homestead properties owned by a servicemember who is deployed overseas. This amount of the exemption would be proportional to the amount of time the servicemember was deployed overseas in the previous tax year.
HB 0778 NeutralAd Valorem Taxation - Exemption from State Taxes for Business Property Scot Turner
1/27/2020 House Second Readers Ways and Means --
2020/01/17 Report Larry Ramsey Property Tax Revenue & Finance
Under current law, inventory held by a business is exempt from state ad valorem taxation. This bill would extend the exemption to all personal property held by a business. As drafted, the bill is limited to state property taxes and would not apply to county taxes.
HB 0779 SupportTitle Ad Valorem Tax - Change Local Distribution Formula Shaw Blackmon
6/29/2020 Effective Date Ways and Means Finance -
2020/01/17 Report 2020/02/21 Report 2020/02/28 Report 2020/03/13 Report Larry Ramsey
Property Tax Revenue & Finance
 For vehicles registered to an address within city limits, this bill would change the distribution of the local share of title ad valorem taxes (TAVT). The county and city shares would reverse from their current percentages: the county would receive 23% (currently 28%) and the city would receive 28% (currently 23%). The school system would continue to get 49%, unless the city has a municipal school system. In that case, the city would get 49%, the school system would get 28%, and the county would get 23%. The distribution of the local share of TAVT for vehicles registered to an unincorporated address would not change (51% county, 49% schools).
HB 0788 OpposeSales Tax Exemption - Energy used in Manufacturing Ready-Mix Concrete Equipment John Corbett
1/28/2020 House Second Readers Ways and Means --
2020/01/31 Larry Ramsey Property Tax Revenue & Finance
 Under current law, energy used in manufacturing ready-mix concrete equipment is exempt from sales taxes through July 1, 2020. This bill would extend that exemption until July 1, 2025. The substance of this bill has been added to HB 1035.
HB 0808 NeutralTitle Ad Valorem Tax - Loaner Vehicles Martin Momtahan
1/1/2021 Effective Date Transportation Finance -
2020/01/31 2020/02/07 2020/02/21 Report 2020/06/19 Report Larry Ramsey
Property Tax Revenue & Finance
Under existing law, dealer "loaner vehicles" are exempt from TAVT for so long as they are used as loaners vehicles for customers. As amended in committee, this bill would extend to 45 days (from the current 30 days) the amount of time that such a vehicle can be loaned to one customer without such vehicle being subject to TAVT. 
HB 0811 NeutralInterest on Tax Payments and Refunds Brett Harrell
1/29/2020 House Second Readers Ways and Means --
2020/01/31 Larry Ramsey Property Tax Revenue & Finance
Under existing law, taxes owed to the state or local governments bears interest at a rate equal to the prime bank rate plus 3%. Similarly, taxes that are overpaid bear interest at the prime rate plus 3% until repaid to the taxpayer. This bill would change the interest rate in both circumstances to the prime rate.
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