Legislation with Tracking Level = Oppose (24)

Date of Last Recorded Action: 1/16/2018

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 0177 OpposeMandate - Counties Must Provide Multi-Lingual Services Pedro Marin
2/1/2017 House Second Readers Governmental Affairs -
2017/02/10 - Report General County Government Health and Human Services Immigration Mandate
Todd Edwards
This legislation requires counties and cities to provide equal access to public services to individuals with limited English proficiency, including providing in house staff interpreters, bilingual staff or interpreter programs if contact with individuals with limited English proficiency regularly occurs.  Documents must be translated into any language spoken by at least three percent of the population of the area served by the county. ACCG has no position on whether counties do this, but opposes having the state mandate it upon us.  
HB 0195 OpposeHomes for the Mentally Disabled - Expansion of Ad Valorem Tax Exemption Brett Harrell
1/8/2018 Senate - Senate Recommitted 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 homes for the mentally disabled. Present law provides such an exemption if the home is owned by a not-for-profit entity. This bill would expand that exemption to homes owned by a limited liability company that is wholly owned by a not-for-profit entity. In addition, this expanded exemption would be available if a for-profit corporation has an indirect ownership interest for purposes of receiving federal tax credits, provided that such ownership interest ends when the project is completed. This bill and expanded exemption would be subject to statewide referendum approval in November of 2018.

The text of this bill was added to HB 196. 

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 - 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 0225 OpposeSales and Use Taxes - Ride Share Networks Jay Powell
1/8/2018 Senate - 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 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 0267 OpposeMandated County Sick Leave Policy Kimberly Alexander
2/9/2017 House Second Readers Industry and Labor -
2017/02/10 - Report Compensation General County Government Personnel/Employment Todd Edwards
This legislation mandates that all counties implement a sick-time policy and provide at least 56 hours of paid sick leave per year to their employees.  Paid sick leave shall accrue at the rate of one hour of paid sick leave for every 30 hours worked.  The bill places several other requirements on these sick leave policies.  While ACCG has no issue with whatever sick leave the state may elect to provide its employees, we believe that counties are best apt to make their own personnel decisions.      
HB 0285 OpposeAd Valorem Tax Assessments - Effect of Income Tax Credits David Knight
1/8/2018 Senate - 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 0325 OpposeProperty Tax Assessment - Income Valuation Ron Stephens
1/8/2018 Senate - 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 0347 OpposeProperty Tax Assessment - Challenges to Tax Digest David Knight
2/16/2017 House Second Readers Ways & Means -
2017/02/17-Report 2017/02/24 - Report Larry Ramsey Property Tax Revenue & Finance
This bill changes the definition of fair market value by requiring consideration of the income approach if actual income and expense data is supplied by the taxpayer. The state revenue commissioner is also allowed to prepare such data. The bill also provides new procedures for a taxpayer to allege that the county board of tax assessors has failed to comply with state law or regulations regarding the valuation of property of a strata of property with the result that a county tax digest, or a portion thereof, would not be approved. Further, the bill also changes the method of ad valorem tax appeals and requires the board of equalization, appeal administrator, or hearing officer to provide a copy of the DOR Appraisal Procedures Manual to the taxpayer upon request of the taxpayer. Failure to provide the manual results in the taxpayer's asserted value becoming the fair market value.
HB 0362 OpposeLame Duck - Change Commissioners' Term in Office Andrew Welch
3/30/2017 House Withdrawn, Recommitted Governmental Affairs -
2017/02/17-Report 2017/02/24 - Report Elections General County Government Todd Edwards
Training

All county commissioners elected on or after January 1, 2017, must take office on the Monday following their election so long as it is at least five days following the certification of election results.  If a petition to contest the election is filed, then the newly-elected commissioner takes office on the Monday following a judgment rendered, or the withdrawal or dismissal of the petition.  The officeholder shall be sworn in at the next county commission meeting - which shall be held no later than two weeks following their term of office.  For a full summary of this legislation, please click here.    

HB 0368 OpposeMandated Salary Supplement for Superior Court Clerks Barry Fleming
2/16/2017 House Second Readers Judiciary -
2017/02/17-Report Clerk of Court Compensation Debra Nesbit General County Government
Mandate Public Safety and Courts Training

This legislation provides an additional $200 per month supplement to be paid by the county for superior court clerks who complete voluntary training with the Carl Vinson Institute of Government and become a "certified superior court clerk".  Clerk's are mandated to complete this training to become a "certified superior court clerk" upon election under current law that has been in effect since 1998.  All training and reasonable travel expenses are currently the responsibility of the county.  Essentially this is a $200 per month salary increase for superior court clerks.

HB 0372 OpposeSales and Use Tax - Exemption for Broadband Equipment Don Parsons
2/16/2017 House Second Readers Ways & Means -
2017/02/17-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
Sales Tax-Local
This legislation creates a sales tax exemption for broadband equipment in Tier One and Tier Two counties, as well as any county where at least 10 percent of the population does not have access to fixed broadband service.
HB 0373 OpposeTax Assessment - Conservation Use Property David Knight
2/17/2017 House Second Readers Ways & Means -
2017/02/17-Report Larry Ramsey Property Tax Revenue & Finance
This bill makes several fundamental changes to CUVA including: 1) a prohibition against the board of tax assessors requiring a recorded plat or survey to set the boundaries of the residence which is excluded from CUVA; 2) changes the limitation of ownership by a nonprofit 501(c)(3) conservation organization to any 501(c)(3) organization; 3) changes qualified uses to include the breeding of any animals rather than being limited to livestock and poultry; 4) changes the requirements for parcels of 10 acres or less so that an owner need provide only one of several new types of proof of qualifying use and a complete exclusion of any additional proof requirements for property that first made subject to CUVA or is renewed under CUVA on or after May 1, 2012; 5) establishes multiple punitive measures against the board of tax assessors and tax commissioner including interest and attorney fees in litigation over the application or a covenant breach and interest on tax refunds.  
HB 0408 OpposeSales and Use Tax - Exempt Transportation Referral Services Sam Teasley
2/21/2017 House Second Readers Ways & Means -
2017/02/17-Report Business and Occupation Tax Code Enforcement Econ. Dev. & Transportation General County Government
Larry Ramsey Public Safety and Courts Revenue & Finance Sales Tax-Local
This bill makes significant changes to the existing, temporary state and local sales and use tax exemption for fares of for-hire vehicles: 1) the sunset is removed and the exemption is made permanent; 2) it is expanded from taxi, limousine, and ride share to also include transportation referral services and providers; 3) it specifically includes MARTA in the list of local sales and use taxes to which the exemption applies.
HB 0493 OpposeOpen Records - Mandate Counties Post Public Comment in Minutes and on Video Valencia Stovall
3/30/2017 House Withdrawn, Recommitted Governmental Affairs -
General County Government Mandate Open Records/Meetings Act Todd Edwards
This legislation mandates that cities, counties and school boards that post vidoes of their meetings online to include the public comment section, if any, of their meetings on said posted video.  That video must then be maintained for at least two years on the Web site.    
HB 0512 OpposeStorm Water Utility Fees - Water Neutral Properties Regina Quick
3/1/2017 House Second Readers Natural Resources & Environment -
Forfeitures, Fees, and Fine Add Ons Health and Human Services Kathleen Bowen Nat. Res. & the Environment Revenue & Finance
Stormwater Water Quality
This legislation prohibits counties and cities from assessing stormwater utility fees on properties certified as a water-neutral site by a professional engineer. The property owner would be responsible for submitting the proof of certification. 
HB 0533 OpposeBroadband - Myriad Mandates and Preemptions on Local Management of the Public ROW Brett Harrell
3/6/2017 House Second Readers Energy, Utilities & Telecommunications -
Business and Occupation Tax Code Enforcement Econ. Dev. & Transportation Economic Development Forfeitures, Fees, and Fine Add Ons
General County Government Land Use/Zoning Preemption Roads Todd Edwards
Transportation Utilities
This industry legislation instills numerous mandates and preemptions on local government management of the public right of way, authorizing an unfettered and unlimited proliferation of poles, small cells and equipment with little input from cities or counties in the process.  ACCG continues to work with the industry and legislators to seek a compromise on facilitating 5G deployment in metropolitan Georgia.  For a summary of this lengthy, complex legislation please click here.           
HB 0535 OpposeSales and Use Tax - Exemption for Certain Automobile Races Ron Stephens
3/6/2017 House Second Readers Ways & Means -
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill provides for an exemption from state and local sales and use tax for admission to auto racing events which are 400 miles in length and conducted at a racetrack with a seating capacity of at least 100,000. This would appear to apply only to NASCAR races at Atlanta Motor Speedway.
SB 0020 OpposeLimit SPLOST Referendums to only the General Election Joshua McKoon
1/23/2017 Senate Read and Referred -Ethics
Alcohol/Tobacco Financing Form of Government General County Government Revenue & Finance
Sales Tax-Local Todd Edwards
This legislation would restrict counties and cities from asking the voters to approve a special purpose local option sales tax, general obligation debt, or any other question raising revenue only at the November election.
SB 0116 OpposeStorm Water Utility Fees - Water Neutral Properties Frank Ginn
2/7/2017 Senate Read and Referred -Regulated Industries and Utilities
2017/02/03-Report Kathleen Bowen Nat. Res. & the Environment Revenue & Finance Stormwater
Utilities Water Quantity
This legislation prohibits counties and cities from assessing stormwater utility fees on properties certified as a water-neutral site by a professional engineer. The property owner would be responsible for submitting the proof of certification.

This legislation had one sub-committee hearing. SR 224, which creates the Joint Study Committee on Storm-Water Management Fees, passed the House and Senate.  
SB 0232 OpposeFacilitating Internet Broadband Rural Expansion (FIBRE) Act Steve Gooch
2/22/2017 Senate Read and Referred -Regulated Industries and Utilities
2017/02/24 - Report Econ. Dev. & Transportation Economic Development Forfeitures, Fees, and Fine Add Ons General County Government
Land Use/Zoning Preemption Public Safety and Courts Public Works Revenue & Finance
Roads Telecommunications Todd Edwards Utilities

This industry legislation enacts the Facilitating Internet Broadband Rural Expansion (FIBRE) Act.  Among its various components, the bill sets out a substantial list of preemptions and mandates that may significantly impact a local government's permitting and regulation of telecommunications poles and equipment within and outside its right of way.  It also sets preemptions and requirements on a local government's permitting of cell towers.  ACCG opposes these sections of the bill, believing that local governments, not the state, are best apt to manage the local taxpayer's right of way.        

IMPORTANT: Please have your transportation, legal and/or planning staff review this legislation and submit any comments or concerns to Todd Edwards (tedwards@accg.org).       

 

SB 0275 OpposeTax Assessment - Recovery of Costs and Attorney's Fees Francis Millar
3/13/2017 Senate Read and Referred -Finance
Larry Ramsey Property Tax Revenue & Finance
This bill changes the standard for recovering costs of litigation and attorney's fees on ad valorem tax valuations. Under O.C.G.A. 48-5-311(g)(4)(B)(ii)(III), the current standard is if the final determination of value is 85 percent or less than the valuation set by the board of equalization, hearing officer, or arbitrator, then the taxpayer can recover the costs. The bill changes this standard to 85 percent or less of the value set by the county board of tax assessors.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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