This bill limits the increase of assessed value of property to a total of 9% over a three year period where the property was owned by one person. It also limits increases from one year to the next to 3% or the percent change in the rate of economic inflation on individual taxpayers determined by the Revenue Commissioner, whichever is less.

If the property is sold, then it may be assessed greater than the applicable percentage of fair market value. Any substantial improvement or addition may be assessed at fair market value.

This bill authorizes counties, subject to approval of the voters, to designate a portion of their special purpose local option sales tax (SPLOST) to fund a credit against property tax obligations of homesteaded property.

HB 41 reduces the fee paid to the superior court clerks for preparing trial records for appeal from $10.00 per page to $1.00 per page. This bill also provides that the judicial operations fund fee will not apply to the issuance of certificate of appointment or reappointment of notaries public.

The clerk of superior court is required to provide an exact copy of the record (not to include the transcript) in all capital criminal cases where there was a conviction at no cost to the Attorney General's Office.

HB 56 prohibits the state revenue commissioner, any agent or employee thereof, or any local tax official from attaching, garnishing, levying on, or seizing any property on the basis of an alleged tax liability without an actual tax execution. A violation of the prohibition constitutes a criminal felony and may also result in civil penalties. The bill also places limitations on the jeopardy assessment powers of the state revenue commissioner.

This legislation would authorize each county to ask the voters for approval to levy an additional fractional local sales tax up to one percent for the purposes of funding local government operations, capitol and economic development activities, including local cultural assets important for tourism, education and job creation.

The supplemental appropriations bill provides for the midyear adjustment to the FY2011 budget.  Click here for more info on how this budget could impact counties.

This bill is the general appropriations for FY2012 for to view full bill click HERE

To view a summary of the appropriations that impact the counties click

This bill would exempt all sales tax on energy used in manufacturing and would have a significant impact on local sales tax collections.

This bill defines contiguous property for the purposes of qualifying for the special tax assessment under the Forestland Protection Act. When a portion of the land under a covenant is sold, it restricts penalties and interest to the party that breaches the covenant on their share of the land owned under the covenant.  The land of the non breaching owner remains in the covenant without penalty.  If property of less than 200 acres is purchased that is contiguous to an existing covenant, it can may be added to the existing covenant for the remainder of the covenant period.

HB 100 creates a Georgia Tax Tribunal within the Office of State Administrative Hearings to hear only tax cases involving the Georgia Department of Revenue.

This bill exempts the local sales tax on food purchased for off premise consumption.

This bill requires vendors collecting sales tax based upon the customers address to use a nine digit zip code to more accurately determine the county where the sale is made.

HB 129 prohibits any transfer of property or covenant from including a requirement that anyone pay a fee for any future transfers of the property.  There are several exemptions to this prohibition, including transfers of property because of judicial foreclosure, non-judicial foreclosure and conveyances by court order or operation of law. 

HB 136 would reimpose the sales tax holiday for school supplies and clothes for 2011.

This legislation changes several definitions in the sales and use tax code to make Georgia eligible to be a full participant in the National Streamlined Sales Tax Agreement.  This membership will provide the state and local governments additional sales tax funds through collections from out-of-state retailers participating in the program.

HB 178 removes the county sales tax on food, food ingredients and alcoholic beverages.  Instead, it imposes a "prepaid local consumable tax" which must be paid when alcoholic beverages, tobacco, tobacco products, food and food ingredients when the distributor ships these items to a seller.

Under current law, certain fees are collected by the superior court clerks in conjunction with recording certain property records that are given to the Georgia Superior Court Clerks' Cooperative Authority to help fund a state-wide uniform automated information system.  This funding mechanism is scheduled to terminate on July 1, 2014.  HB 198 eliminates this sunset. This bill was signed by the Governor on April 16, 2012.

After July 1, 2011, HB 202 requires local boards of education to comply with a planning and construction guide regarding site accessibility and flow of traffic published by the Department of Transportation for school properties located on state routes.

HB 202 allows school boards to expend funds for the purpose of roadway improvements necessary to access a school, as well as to use education special purpose local option sales tax funds for road, street, bridge, utility and other improvements.

HB 233 would exempt diesel fuel for locomotives from sales tax.

This bill creates the Georgia Tourism Development Act to promote the development of new tourism attractions or expansions of existing tourism attractions that are supported by at least 25 percent from out of state visitors.  It authorizes the incremental increase in state and county/city sales tax generated from the project to be applied toward a tax refund up to 25 percent of the project costs over a ten year period.  To qualify the project must have a cost in excess of one million dollars, be approved by the local governing authority, the Governor and enter into an agreement with the Department of Community Affairs.  Tourism projects include cultural or historic sites, recreation or entertainment venues, and convention and hotel conference centers.

HB 235 allows for the establishment of a convention area up to four square miles. The state may levy a sales tax in the convention area, in lieu of the regular state sale tax, to be used to improve the infrastructure of the convention area. Any tourist attraction located in or adjacent to a convention area, would be exempt from all state and local sales tax during construction of the attraction. The sales tax exemption would apply until the attraction was open to the public or 2017, whichever occurs first.

This legislation allows county commissions or city councils to determine if one of their previously approved special purpose local option sales tax (SPLOST) projects has become infeasible because it is impracticable, unserviceable, unrealistic or no longer in the best interest of the citizens. If a resolution is passed by the governing authority determining infeasibility, the project could be abandoned if approved by the voters in a county wide election held in conjunction with the next SPLOST referendum. The money set aside for those projects could then be used to reduce general obligation debt and/or ad valorem taxes.

This legislation changes the method that 9-1-1 fees are assessed on prepaid wireless cellular phones and service, and sets forth a method for distribution of the fees to local governments. The bill provides for a 75 cent fee on each retail purchase of a wireless telephone or purchase of service. The fee will be remitted by the retailer along with sales tax to the Department of Revenue. Fees will be distributed to 9-1-1 centers based on the population of the Public Safety Answering Point. For a full overview and summary of the legislation click here.