This bill allows "failure to wear a seat belt" to be admissible as evidence in civil actions for the purpose of mitigating damages in some cases. Georgia counties are often defendants in cases involving motor vehicle accidents where plaintiffs argue that an accident was caused by a defect in a county road. This bill allows counties, as defendants, to introduce evidence that if a front-seat passenger, age 18 years or older, had been wearing a seatbelt (as required by law), he or she may have suffered less extensive injuries. If a jury finds that the failure to wear a seat belt contributed to the occupant's injuries, the jury may reduce the occupant's recovery to the extent that the injuries were caused by failure to wear the seat belt.    

This bill requires cities and counties to calculate the cost of governmental affairs activities, separately itemize such costs on property tax bills, and provide each taxpayer with the option of deducting the amount from their property tax bill.