HB 0002 |
Evaluating | Provide for Pari-Mutuel Wagering on Horse Racing |
Geisinger, Harry 48th |
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2/17/2015 |
House Second Readers |
RegI |
- | - |
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| This legislation details how pari-mutuel betting on horse racing would be established in Georgia if approved by the voters of this state. It provides for local referenda initiated by voters to be held before the commission grants licenses to construct, establish or operate a racetrack or satellite facility. The licensees of racetracks or satellite facilities would be required to retain up to 18% of the pool, with 2% of the retainage going to the county or city in which the racetrack is located , and 7% retainage on the legitimate breakage, with 1% going to the county or city where the satellite facility is located and 1% going to the county or city where the racetrack is located. |
HB 0014 |
Oppose | State Approval Before Local Governments Can Receive Federal Funds |
Turner, Scot 21st |
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1/26/2015 |
House Second Readers |
App |
- | - |
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| This legislation prohibits any local government or authority from accepting any federal funds unless the acceptance has been approved by an Act of the General Assembly. Until such approval is granted, the federal funds are required to be deposited in the state treasury. If no approval is given, the funds are to be returned to the federal government. |
HB 0048 |
Neutral | Redefine Ad Valorem Tax Exemptions for Veterans |
Coleman, Brooks 97th |
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7/1/2015 |
Effective Date |
MotV |
PUB SAF |
- |
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| This legislation expands the statewide homestead exemption for 100% disabled veterans by including veterans that may be less than 100% disabled but are compensated by the Veterans Administration at the 100% level due to the individual's unemployability because of their disability. This change will also apply to the exemption from vehicle ad valorem tax for a disabled veterans and the vehicle exemption is expanded to include an unmarried surviving spouse or minor child in the event of the death of the disabled veteran. According to the tax commissioner's association, this bill should have little to no fiscal impact on the county governments. |
HB 0049 |
Support | Option to Send Tax Notices Electronically |
Harrell, Brett 106th |
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1/11/2016 |
Senate Recommitted |
W&M |
FIN |
- |
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| This legislation authorizes, but does not require, the tax commissioner to implement electronic service of notices to taxpayers regarding ad valorem tax payments, overdue taxes, and delinquencies. The taxpayer would also have to agree to receive their notices electronically. |
HB 0051 |
Support | Redemption Costs for Property Sold at a Tax Sale |
Benton, Tommy 31st |
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7/1/2016 |
Effective Date |
Judy |
JUDY |
- |
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| This legislation makes several changes regarding the redemption of property on or after July 1, 2016, which has been sold under a tax execution. In the event that a tax sale purchaser has paid any sums to property owners', condominium, or owners' associations, then any person who subsequently redeems the property must repay such amounts to the tax sale purchaser in addition to the current statutory redemption amounts. This change would help the tax commissioner sell these properties at a tax sale. |
HB 0055 |
Oppose | Exempt Moose Lodges from Ad Valorem Taxes |
Turner, Scot 21st |
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1/26/2015 |
House Second Readers |
W&M |
- | - |
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| This bill changes the ad valorem tax exemption for property owned by a fraternal benefit organization (FBO). Existing law requires the FBO to have received its charter from the General Assembly prior to January 1, 1880. The bill changes this to any FBO which received its charter from the General Assembly 125 or more years ago. The author of the legislation is making this change to add Moose Lodges to the exemption that is already provided to the Masons. |
HB 0068 |
Neutral | Waive Payment For Outstanding Property Taxes of $5 or Less |
Spencer, Jason 180th |
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1/27/2015 |
House Second Readers |
W&M |
- | - |
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| This legislation provides for the automatic waiver of property taxes when the amount due is $5.00 or less. The legislation prohibits mailing a tax bill or otherwise notifying the taxpayer of the tax liability and prohibits any action to collect the waived amount from the taxpayer. |
HB 0075 |
Neutral | Fiscal Year 2015 Amended Budget |
Ralston, David 7th |
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2/19/2015 |
House Date Signed by Governor |
App |
APPROP |
- |
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| This legislation amends the state's current budget ending on June 30, 2015. For additional details, please see the overview and breakdown of the budget items here. |
HB 0076 |
Neutral | State Fiscal Year 2016, the "Big Budget" |
Ralston, David 7th |
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5/11/2015 |
House Date Signed by Governor |
App |
APPROP |
- |
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| This legislation is the state's budget for the fiscal year beginning on July 1, 2015 and ending on June 30, 2016. For additional details, please see the overview and breakdown of the budget items here. |
HB 0081 |
Support | Closing Super Lien Loophole |
Turner, Scot 21st |
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4/2/2015 |
House Withdrawn, Recommitted |
W&M |
- | - |
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| The current House Ways and Means substitute to this bill (LC 34 4582ERS) makes several changes to procedures for redemptions of property including: 1) adding record owners of property at the time of sale as well as mortgage or security deed holders to the list of persons who can redeem; 2) judgment creditors or tax lien holders can redeem after 300 days upon payment of the required redemption amounts; 3) following redemption, the title may vest back in the record owner at the time of sale subject to all valid liens that exited at that time; and 4) lien enforecement cannot commence sooner than one year from the date of the tax sale. |
HB 0094 |
Neutral | Vehicle Ad Valorem Tax Penalty Waiver |
Williams, Chuck 119th |
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7/1/2015 |
Effective Date |
W&M |
FIN |
- |
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| This bill excuses Georgia residents who unregister their vehicle from paying any penalties due on unpaid motor vehicle ad valorem taxes while the vehicle was unregistered. The underlying ad valorem tax liability remains in place. This legislation should have very little to no fiscal impact on county governments. |
HB 0095 |
Neutral | Authority to Separate Local Government Investment Pool (Georgia Fund 1) from State Pool |
Tanner, Kevin 9th |
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7/1/2015 |
Effective Date |
GAff |
SLGO |
- |
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| This legislation allows funds in the Local Government Investment Pool to be invested in a separate trust fund to be administered by the state treasurer. This change is needed for auditing purposes and should not have any impact on county funds invested in the LGIP. |
HB 0120 |
Neutral | State Projects Eligible Expenditure of SPLOST |
Rutledge, Dale 109th |
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4/2/2015 |
House Withdrawn, Recommitted |
W&M |
- | - |
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| This legislation allows SPLOST to be levied for capital outlay projects that are owned, operated, or administered by the state. |
HB 0143 |
Support | Tax Accountability Act |
Wilkerson, David 38th |
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2/2/2015 |
House Second Readers |
W&M |
- | - |
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| This bill makes significant changes to the legislative procedural process for adopting bills that propose a tax exemption having a fiscal impact. The term 'tax exemption' is defined as an exemption, exclusion, or deduction from the tax base or a tax credit, deferral, or preferential rate. The bill does not differentiate between state and local taxes so presumably it will apply to local taxes. The term 'fiscal impact' is not defined. Consequently, it would appear that any financial impact is sufficient to trigger the new review process. |
HB 0147 |
Neutral | Two Year Vehicle Registration |
Powell, Alan 32nd |
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7/1/2015 |
Effective Date |
MotV |
PUB SAF |
- |
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| This legislation allows an initial two year registration for certain motor vehicles. The registration fee for new passenger cars for which the purchaser has paid state and local title ad valorem taxes is $40. This change should should provide a slight reduction in administrative burden in the county tax commissioner's office. |
HB 0156 |
Evaluating | Revisions to TAVT |
Rice, Tom 95th |
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2/2/2015 |
House Second Readers |
W&M |
- | - |
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| This bill makes numerous changes to the TAVT statute. These include: major revisions to determining the fair market value of vehicles; a new valuation methodology for kit cars; authorization for a tag agent to deviate from fair market value methodology based upon mileage and vehicle condition; redefining trade in value as fair market value rather than as stated in the bill of sale; requiring the state revenue commissioner to develop a standard form for use by dealers; providing for civil fines and dealer license revocation for failure to apply for title and remit TAVT proceeds; allowing tag agents to retain one percent of the local proceeds to defray administration cost which proceeds go to the county general fund; increasing the criminal penalty for failure to obtain a title and register a vehicle to a misdemeanor of a high and aggravated nature; providing for conditional titles for 1962 or earlier model years and allowing opt in under the TAVT system; providing for transfers as a result of divorce decrees or court orders; providing for refund requests and prompt payment of the proceeds thereof by dealers to vehicle purchasers; providing an express expiration period of 45 days for temporary license plates; allowing the state revenue commissioner and the county tag agent to provide for 30 day extension of initial registration periods; allowing the county tag agent to require further information to make determinations regarding certificates of title and liens; providing for electronic submission of title applications; and many other changes. The bill appears to be almost identical to HB 158. |
HB 0158 |
Evaluating | Revisions to TAVT |
Rice, Tom 95th |
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2/2/2015 |
House Second Readers |
W&M |
- | - |
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| This legislation makes numerous changes to the TAVT statute. These include: major revisions to determining the fair market value of vehicles; redefining trade in value as fair market value rather than as stated in the bill of sale; requiring the state revenue commissioner to develop a standard form for use by dealers; providing for civil fines and dealer license revocation for failure to apply for title and remit TAVT proceeds and allowing tag agents to retain one percent of the local proceeds to defray administration cost which proceeds go to the county general fund. |
HB 0184 |
Neutral | Banking and Finance Title 7 Revision |
Williamson, Bruce 115th |
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7/1/2015 |
Effective Date |
B&B |
B&FI |
- |
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| This legislation allows law enforcement to enter into cooperative or reciprocal agreements with the Department of Banking and Finance to provide and/or receive examinations, reports and files. |
HB 0199 |
Neutral | Timber Harvesting - Revision of Notice, Bond and Fee Procedures |
Corbett, John 174th |
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7/1/2015 |
Effective Date |
NR&E |
NR&E |
- |
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| Current law stipulates that timber harvesters provide notice of their operations prior to cutting timber. This legislation requires notice prior to entering the property if possible, but no later than 24 hours after entering the property and cessation notice within 24 hours after the job is completed. Only one $5,000 bond shall be required of a harvester in each county, regardless of the number of tracts being harvested, so long as the bond remains in effect; however, if the bond is called, a harvester with multiple tracts must secure another bond within five business days. Counties remain authorized under O.C.G.A. 32-6-1 to recover all costs from a party damaging a public roadway. Lastly, counties cannot require any kind of fee for receiving a harvest notification. Counties with timber harvesting notification ordinances will have to adjust them accordingly. |
HB 0201 |
Watch | Telephone System for the Physically Impaired |
Parsons, Don 44th |
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3/18/2015 |
Senate Read and Referred |
EU&T |
RI&Util |
- |
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| The latest House substitute to this bill (LC 36 2721S) makes changes to the laws for providing telephone service to the physically impaired. |
HB 0202 |
Support | Property Tax Appeals and Administration Reform |
Battles, Paul 15th |
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5/6/2015 |
House Date Signed by Governor |
W&M |
FIN |
- |
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| This legislation is a comprehensive revision of processes and procedures regarding ad valorem taxation, assessment, and appeal. Major highlights include a revamping of appraisal staff procedures to allow for joint staffs and contracting for advice and assistance and a total overhaul of the appeal process and county boards of equalization. This legislation will have an administrative impact on the county tax assessor's office, office of the superior court clerk, tax commissioner's office and boards of equalization. For a summary of HB 202 as passed please click here. |
HB 0213 |
Neutral | MARTA- Suspends Restrictions of Sales and Use Tax Proceeds |
Jacobs, Mike 80th |
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5/5/2015 |
House Date Signed by Governor |
Trans |
TRANS |
- |
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| Removes 50/50 Requirement |
| This legislation repeals the requirement that MARTA's ratio of operations to capital expenditures does not exceed 50/50. It also provides for a representative from Clayton county to sit on the MARTA board and makes the GRTA Executive Director a voting member. This legislation also provides for a process of appeal for citations issued in violation of authority rules and regulations. County Impact: For the three participating MARTA counties, this legislation provides for board representation from Clayton county as well as the northern part of DeKalb county. The removal of the 50/50 requirement on revenue spending for MARTA will provide the agency with more flexibility in its use of the revenue which will benefit the residents of the three participating counties. |
HB 0215 |
Neutral | HOST/SPLOST for DeKalb County |
Jacobs, Mike 80th |
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5/4/2015 |
House Date Signed by Governor |
W&M |
FIN |
- |
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| This bill leaves the current HOST statute in place but adds a new type of HOST called the Equalized Homestead Option Sales Tax (EHOST). The name is unclear and somewhat misleading as the property tax relief provided is not targeted to homeowners specifically. First, the bill provides that both HOST and EHOST are excluded from the 2 percent local sales tax cap. Provisions applicable to EHOST include: it cannot be levied if LOST is in effect; approval of EHOST requires the simultaneous approval of a SPLOST; a special procedure is included for DeKalb County, but not Rockdale County, to repeal HOST and replace it with EHOST plus the requisite SPLOST; EHOST proceeds are used to fund and eliminate any fees or assessments levied uniform throughout the county, including in all municipalities; any remaining unexpended proceeds go to fees or charges levied only in the unincorporated area of the county and fees or charges levied in each city and not in the unincorporated area of the county; proceeds of the concurrent SPLOST levy are to be split between the county and cities on a per capita basis unless provided otherwise by intergovernmental agreement; and, if EHOST is repealed, the SPLOST is likewise repealed. |
HB 0217 |
Support | Mutual Funds - Counties Authorized to Invest Pension Assets |
Maxwell, Howard 17th |
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7/1/2015 |
Effective Date |
Ret |
RET |
- |
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| This legislation authorizes local governments to invest pension assets in mutual funds. While ACCG and counties have been doing this for many years, a recent letter by the Georgia Attorney General to the State Auditor casted doubt on whether this is a statutorily-authorized practice. |
HB 0221 |
Negotiating | Clarify That Rural 515 Properties are Treated Like Section 42 Properties for Valuation Purposes |
Powell, Jay 171st |
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1/11/2016 |
Senate Recommitted |
W&M |
FIN |
- |
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| This legislation was amended to clarify that federal loans for multi family housing purposes are to be treated like Section 42 properties for valuation purposes which includes Rural 515 properties. This provision clarifies the intent of HB 954 from last session. Please review this bill with your chief appraiser. |