Legislation Assigned to the Senate Finance Committee (72)
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Date of Last Recorded Action: 5/8/2018

HB 0059 NeutralIncome Tax Credits for Certified Historic Structures Ron Stephens
3/29/2018 House Disagreed Senate Amend or Sub Ways & Means Finance
2017/01/27-Report 2018/03/16 Report Econ. Dev. & Transportation Economic Development General County Government
Land Use/Zoning Larry Ramsey Revenue & Finance
This legislation changes the income tax credit for rehabilitation of historic structures. As amended in the Senate, this bill would increase the maximum the tax credit to $40 million in any year for a certified historic structure. The bill would prohibit the sale or transfer to other parties.
HB 0061 SupportSales Tax on Internet and Out of State Retailers Jay Powell
1/1/2019 Effective Date Ways & Means Finance
2017/02/10 - Report 2017/02/17-Report 2017/03/06 - Report 2017/03/24 - Report 2018/02/02 Report
Larry Ramsey Sales Tax-Local

This bill relates to the recurring issue of collecting sales tax on internet sales and other sales by out of state retailers. This bill creates a new vendor classification, 'delivery retailer', defined as a retailer that either collects more than $250,000.00 from retail sales to be delivered in Georgia or that conducts more than 200 such sales. A delivery retailer must 1) either collect and remit sales tax to the state or 2) notify the purchaser that the purchaser is required to file a sales and use tax return. In the second situation, the delivery retailer is also required to send to each purchaser (and copy the Department of Revenue) a tax statement listing purchase price, date of purchase, and other information. These changes would become effective in January of 2019.

HB 0073 SupportRevitalization Zone Income Tax Credits Penny Houston
5/8/2017 Effective Date Ways & Means Finance
2017/01/27-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
This bill provides an income tax credit to businesses that establish new locations within revitalization zones designated by the Commissioners of the Department of Community Affairs and Department of Economic Development.  To be eligible for revitalization zone status, counties and/or cities must have a population of less than 15,000 and must show economic distress based upon poverty rate, downtown area vacancies or blight.  Additionally, the county and/or city must identify a concentration of historic commercial structures, a feasibility study or market analysis identifying business activities to be supported, and a master or strategic plan to assist private and public investment. 
HB 0081 SupportHospital Authorities and Contractors Intercept Income Tax Returns to Pay Medical Bills Tom McCall
3/1/2018 Senate Read and Referred Ways and Means Finance
2017/01/27-Report 2018/02/23 Report 2018/03/2 Report Clerk of Court Debra Nesbit
Forfeitures, Fees, and Fine Add Ons Health and Human Services Hospital Authority Indigent Health Care Juveniles
Magistrate Court Probate Court Public Safety and Courts Revenue & Finance State Court
Superior Court
This legislation allows health care facilties created, formed or operated on behalf of a hospital authority to intercept tax refunds to pay outstanding medical bills. 
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 0093 NeutralSale and Use Tax Refunds - No Interest Payable John Corbett
3/29/2018 Senate Conference Committee Appointed 56th, 52nd, 30th Ways & Means Finance
2017/01/27-Report 2017/02/03-Report 2017/03/06 - Report 2017/03/24 - Report 2018/03/16 Report
2018/03/23 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill changes refund procedures for purchasers with a certificate or exemption letter from the state revenue commissioner. If the certificate has been obtained but not used prior to a purchase, any refund of sales tax is made without interest. Under present law, no interest is due on refunds only if a certificate had not been obtained and used prior to a purchase. As amended, this bill adds requirements for certain large purchasers who may directly pay sales tax rather than pay sales tax to their vendors. The Senate added the text of SB 378 (Measuring Success Act) and SB 432 (repeal of certain tax exemptions). 
HB 0117 InactiveSales and Use Taxes - Voluntary Contributions for Admission to Events not Taxable Sam Watson
5/1/2017 Effective Date Ways & Means Finance
2017/01/27-Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill changes the definition of 'retail sale' for purposes of sales and use taxation by excluding from the definition a voluntary contribution for admission to places of amusement, sports, or entertainment.
HB 0125 OpposeSales and Use Taxes - Exemption for Equipment for Boat Repairs/Maintenance Exceeding $500,000 Ron Stephens
7/1/2017 Effective Date Ways & Means Finance
2017/01/27-Report 2017/03/17 - Report 2017/03/24 - Report Larry Ramsey Revenue & Finance
Sales Tax-Local
As amended in the Senate Finance Committee, this bill caps the maximum sales tax on equipment, etc. for boat repairs at $35,000. Annual reporting would be required on the economic impacts of businesses qualifying for sales tax exemptions over this amount. This legislation would sunset in 2020.
HB 0134 InactiveSingle County T-SPLOST Reforms James Epps
5/1/2017 Effective Date Ways & Means Finance
2017/02/17-Report 2017/02/24 - Report 2017/03/06 - Report 2017/03/17 - Report 2017/03/24 - Report
Kathleen Bowen Revenue & Finance Sales Tax-Local Transportation Funding

This legislation adds flexibility, clarifications and enhancements to the existing Single County T-SPLOST law. This bill allows Single County T-SPLOST to fund state transportation projects and removes dates that are no longer relevant so now all counties, with the exception of Fulton County who has their own code section, would follow the same Single County T-SPLOST law. It also permits more than one Single County T-SPLOST to be levied at the same time as long as the amount does not exceed 1 percent and allows cities to bond their T-SPLOST projects. Lastly, the bill clarifies that after January 1, 2018, Regional T-SPLOST and a Single County T-SPLOST cannot be on the ballot at the same time.

A more detailed description of HB 134 can be found here.

HB 0155 NeutralMusical Investment Act Amy Carter
1/1/2018 Effective Date Ways & Means Finance
Econ. Dev. & Transportation Economic Development Intern 1 Revenue & Finance
This legislation provides an income tax credit for production companies that invest in certain musical or theatrical performances in Georgia.
HB 0181 SupportSales and Use Taxes - Availability of Information to Local Governments Jodi Lott
1/25/2018 Senate Committee Favorably Reported Ways & Means Finance
2017/02/03-Report 2017/02/24 - Report 2017/03/06 - Report 2017/03/10 - Report 2017/03/24 - Report
2018/01/26 Report Larry Ramsey Revenue & Finance Sales Tax-Local

This bill provides a mechanism by which the governing authority of a county or municipality can access sales and use tax information from the Department of Revenue (DOR). Present law prohibits DOR from disclosing tax information even to other governments. Under the substitute version of this bill, the governing authority appoints a designated officer or official  who can request a report from DOR regarding identifying information on those vendors within that local jurisdiction who are currently remitting sales tax reports (actual sales tax numbers would not be obtainable). The designated officer could additionally request DOR to verify that sales tax receipts from particular vendors are accurately being remitted to the appropriate jurisdiction. The information retains its confidential status and is not subject to the Open Records Act. The information may be discussed by the governing authority in executive session. Disclosure of such confidential information by a local official is punishable as a misdemeanor.

The text of this bill was also added to SB 216. 

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 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 0225 OpposeSales and Use Taxes - Ride Share Networks Jay Powell
1/8/2018 Senate Recommitted Ways & Means Finance
2017/02/03-Report 2017/03/06 - Report 2017/03/24 - Report Larry Ramsey Revenue & Finance
Sales Tax-Local
As originally introduced, this bill would have applied sales and use taxes to ride share networks (such as Uber) as well as limousine and taxi services. As amended in a Senate committee, however, HB 225 would exempt all such ride services from sales and use taxes.
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 0247 OpposeSales and Use Tax - Exempt Concrete Mixing Equipment Dominic Lariccia
7/1/2017 Effective Date Ways & Means Finance
2017/02/17-Report 2017/03/17 - Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill expands the energy exemption from sales and use tax and adds machinery and equipment, including mixer trucks, used to mix and transport unhardened concrete. Motor fuel used in the mixer truck remains subject to sales and use taxation. This exemption applies to state sales and use tax and all local sales and use taxes except for ESPLOST and those imposed under a local constitutional amendment. The exemption expires on July 1, 2020.
HB 0265 InactiveJob Creation Tax Credits - Expansion of Program Chuck Efstration
4/25/2017 Effective Date Ways & Means Finance
2017/02/10 - Report 2017/03/17 - Report Econ. Dev. & Transportation Economic Development Larry Ramsey
Revenue & Finance Sales Tax-Local
This bill expands the criteria for the 'establishing or relocating quality jobs' income tax credit, to include projects that create at least 50 jobs and invest at least $2.5 million in property acquisition. Additionally, the bill provides for state and local sales and use tax exemptions for: 1) admission tickets to arts facilities; and 2) property used in the renovation or expansion of a theater that contains an art museum, symphonic hall, and theater that charges for admission and is owned by a Section 501(c)(3) entity. This sales tax exemption is aimed at the Woodruff Arts Center in Atlanta.
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 0314 NeutralAgribusiness and Rural Jobs Act James Shaw
3/23/2018 Senate Passed/Adopted By Substitute Ways & Means Finance
Econ. Dev. & Transportation Economic Development Insurance Insurance Larry Ramsey
This legislation enacts the Georgia Agribusiness and Rural Jobs Act. The Act would provide credits against state tax liabilities for certain investments in rural areas (defined as counties of less than 75,000 people).
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 0329 SupportTitle Ad Valorem Tax - Revisions Jay Powell
7/1/2019 Effective Date Ways & Means Finance
 As originally introduced, this bill dealt only with lowering the top state income tax rate. As amended at the close of the 2018 session, the language of HB 327 was substituted, dealing with changes to the Title Ad Valorem Tax (TAVT) system. For more information, see the description of HB 327.
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