Tax Commissioner (27)
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Date of Last Recorded Action: 3/29/2024

HB 0049 SupportOption to Send Tax Notices Electronically Harrell, Brett 106th
1/11/2016 Senate Recommitted W&M FIN -
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
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 SupportRedemption Costs for Property Sold at a Tax Sale Benton, Tommy 31st
7/1/2016 Effective Date Judy JUDY -
Clint Mueller Property Tax Revenue & Finance Tax Commissioner

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 0192 NeutralCounty Purchasing/Credit Cards & Development Authorities May Spend on Hospital/Health Facilities Powell, Alan 32nd
7/1/2015 Effective Date GAff SLGO -
Clerk of Court Compensation Coroners/Medical Examiners County Surveyor Econ. Dev. & Transportation
Financing General County Government Health and Human Services Indigent Health Care Magistrate Court
Probate Court Procurement Public Safety and Courts Sheriff Solicitors
State Court Tax Commissioner Todd Edwards
If a local government issues purchase cards or credit cards to its elected officials, this bill requires cards to be used solely for public duties and officials to follow a written policy to be adopted via a local ordinance on or after January 1, 2016. Said policy must designate the officials authorized to use a card; require the user to sign a cardholder agreement; set transaction limits; describe purchases which are authorized and not authorized; designate a card administrator; and set procedures for addressing violations of card policies and penalties for violations including, but not limited to, revocation of card privileges and misdemeanor prosecution.  Penalties for public officials who misuse public funds are clarified and increased.  Lastly, language was added clarifying that local development authorities are authorized to expend funds for hospital and health care facilities - which are defined rather broadly. For a more detailed summary, please click here.       
HB 0234 WatchTaxes Deadline Extended When Federal Reserve Bank is Closed Rutledge, Dale 109th
5/6/2015 House Date Signed by Governor W&M FIN -
Clint Mueller Revenue & Finance Tax Commissioner
This bill adds closure days of the Federal Reserve Bank to the list of days that excuse late filing or payment of taxes.  This legislation may have a minimal impact on the administration of county tax collections.
HB 0265 NegotiatingInterest Rate on Past Due Taxes Golick, Rich 40th
2/11/2015 House Second Readers W&M --
Clint Mueller Revenue & Finance Tax Commissioner
 This bill changes the interest rate on unpaid state taxes and unpaid local taxes from 1 percent per month to 3 percent per year.
HB 0396 NeutralRevenue and taxation; clarify penalty for failure to file return or pay revenue held in trust for the state; provisions Knight, David 130th
1/11/2016 Senate Recommitted W&M FIN -
Clint Mueller Revenue & Finance Sheriff Tax Commissioner
The current Senate substitute to this bill (LC 34 4684ERS) clarifies the time of imposing the 10 percent penalty for failure to pay taxes. In addition, the bill makes it a misdemeanor to obstruct or hinder the tax commissioner, sheriff, or municipal levy officer in the levy of a tax execution.
HB 0583 NeutralCobb County; tax commissioner; change compensation of certain employees Carson, John 46th
5/12/2015 House Date Signed by Governor IGC SLGO -
Compensation General County Government Local Legislation Revenue & Finance Tax Commissioner
HB 0653 OpposeTransfer of Tax Executions Parsons, Don 44th
3/26/2015 House Second Readers W&M --
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
This legislation revises the procedures regarding transfer of tax executions. A property owner would be able to take out a loan from a private company to pay their delinquent taxes, and tax commissioners would be required to transfer the tax execution to the company making the loan until it is paid off. The transfered tax execution would take priority over any other lien including subsequent tax executions issued in future years.
HB 0669 NeutralChatham County; provide for compensation of certain officials Stephens, Ron 164th
5/12/2015 House Date Signed by Governor IGC SLGO -
Clerk of Court Compensation General County Government Juveniles Local Legislation
Magistrate Court Probate Court Public Safety and Courts Revenue & Finance Sheriff
Superior Court Tax Commissioner
HB 0766 NeutralMarried Couples Filing for Homestead Exemption Beskin, Beth 54th
2/17/2016 House Committee Favorably Reported By Substitute W&M --
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
The current House substitute to this bill (LC 43 0300S) changes the definition of "homestead," so that for purposes of ownership, it will include a married couple regardless of which spouse is named as holder of the actual title. The bill is contingent on approval in a statewide vote. In addition, the bill now contains a revision to the definition of 'disabled veteran' for purposes of the disabled veterans homestead exemption.
HB 0769 OpposeExempt Watercraft and ATVs Held in Dealer Inventory from Property Tax Hawkins, Lee 27th
5/3/2016 House Date Signed by Governor W&M FIN -
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
This legislation makes permanent the current exemption from ad valorem tax for watercraft held for sale or resale in dealer inventory.  It also creates a new ad valorem tax exemption for ATVs held in dealer inventory.
HB 0785 OpposeTownships - Create with Zoning, Land Use and Building Code Powers Dudgeon, Mike 25th
1/22/2016 House Second Readers GAff --
Annexation/Municipalization Auditing/Budget Business and Occupation Tax Code Enforcement Elections
Eminent Domain/Condemnation Ethics Form of Government General County Government Government Immunity
Land Conservation Land Use/Zoning Magistrate Court Open Records/Meetings Act Property Tax
Public Safety and Courts Revenue & Finance Sales Tax-Local Service Delivery Tax Commissioner
Todd Edwards

This legislation, similar to SB 272, would allow for the creation of townships via local legislation with land use, zoning, subdivision, building permit and code enforcement powers, if the voters first approve a statewide referendum approving a constitutional amendment. Companion resolutions, HR 1051 and SR 724, if passed, will call for the statewide referendum to amend the constitution allowing townships to have zoning powers. Townships could levy up to a .5 mill property tax, annex and transition to cityhood. Though counties would have no say in the above decisions, counties must continue to provide all services and infrastructure to the area as they would any unincorporated area. Counties would have an opportunity to comment on township decisions, but nothing is binding or mediated.

HB 0941 NeutralGrand Jury Review of Peace Officer's Use of Deadly Force Golick, Rich 40th
7/1/2016 Effective Date JudyNC JUDYNC -
Clerk of Court Debra Nesbit District Attorneys Law Enforcement Population Acts
Probate Court Public Safety and Courts Sheriff Superior Court Tax Commissioner
This bill makes procedural improvements for grand juries investigating police use of deadly force.  Currently officers may attend the entire proceedings, provide statements, and rebuttals.  Under the new procedure a court reporter is required to take down the entire proceeding and the officer may provide a statement to the grand jury, but will not be allowed to attend the entire proceeding.
 
This legislation also provides for a 20 day notice to the officer of the proceeding, but eliminates a notice requirement to elected officials of a grand jury proceeding regarding alleged unprofessional conduct.
 
This legislation also removes a population threshold for special grand juries. Under current law, in counties with a population of 70,000 or more, any county elected official and any city elected official may request that the superior court judges convene a special grand jury to investigate any violation of state law or any other matter subject to investigation by grand juries.  HB 941 removes the 70,000 population threshold, making it apply to all counties. 
HB 0949 NeutralPurchasing Cards and Credit Cards for Constitutional Officers Powell, Alan 32nd
7/1/2016 Effective Date JudyNC JUDYNC -
Clerk of Court Coroners/Medical Examiners County Surveyor County Treasurer General County Government
Magistrate Court Probate Court Procurement Sheriff Solicitors
State Court Tax Commissioner Todd Edwards

This legislation authorizes the sheriff, tax commissioner, superior court clerk and probate judge ("constitutional officers") to develop their own credit card or purchasing card (p-card) policy and user agreement, rather than being issued one by the county.  The constitutional officers will be required to develop their own specific guidelines for the use of credit cards or p-cards by their department beginning on July 1, 2016.  The policy must designate the officials or employees in the constitutional officer's department who are authorized to use a credit card or p-card, specify a user agreement and transaction limits for the use of the card, include a description of authorized and unauthorized purchases, designate a credit card/p-card administrator, establish a process for auditing and reviewing the purchases made with the cards and outline procedures for addressing a violation of the credit card/p-card policies.  A copy of the specific policies promulgated by each constitutional officer must be filed with the board of commissioners. 

The ordinances, policies, procedures and user agreements with the constitutional officers adopted in 2015 to comply with the original law need to be examined and amended as necessary to remove the constitutional officers.    

A provision requiring counties to name all of its employees granted p-cards and credit cards in their local ordinance was removed from the bill before final passage.     

HB 1009 NeutralCobb County; tax commissioner; change compensation of certain employees Carson, John 46th
4/28/2016 House Date Signed by Governor IGC SLGO -
Compensation Local Legislation Tax Commissioner
HB 1025 SupportService of Citation for Violations of Ordinance Violations Taylor, Tom 79th
7/1/2016 Effective Date Judy JUDY -
Animal Control Business and Occupation Tax Civil Procedure Clerk of Court Code Enforcement
Criminal Procedure Debra Nesbit Forfeitures, Fees, and Fine Add Ons General County Government Health and Human Services
Land Use/Zoning Local Legislation Magistrate Court Nat. Res. & the Environment Property Tax
Public Safety and Courts Revenue & Finance Sewer/Septage Tax Commissioner Water Quality
This legislation allows local legislation permitting county ordinance violations that deal with the condition of real property to be served by leaving a copy of the citation at the property, mailing a copy to the property owner shown in the records of the tax commissioner or tax assessor, and filing a copy with the magistrate court clerk.  If the owner of the property fails to attend the trial, a fine against the property (i.e., "in rem") is the only penalty permitted.
HB 1026 EvaluatingProperty Owner Fines for Code Violations Carter, Doreen 92nd
2/18/2016 House Second Readers Judy --
Animal Control Clerk of Court Code Enforcement Debra Nesbit Forfeitures, Fees, and Fine Add Ons
General County Government Health and Human Services Land Use/Zoning Magistrate Court Nat. Res. & the Environment
Property Tax Public Safety and Courts Revenue & Finance Sewer/Septage Tax Commissioner
Water Quality

This legislation allows a $100 fine per day to be levied against the owner of property (other than a property owner who has filed for homestead exemption) who fails to correct a code violation within 48 days of a notice to correct being sent. In the case of foreclosed properties, the code violation must be sent to the address contained on the postforeclosure registry maintained by the superior court clerk's office. The fine constitutes a lien that can be created and foreclosed in the same manner as a tax lien.  

This bill also requires the superior court clerk to establish and maintain a postforeclosure registry to maintain information about the purchases of real property at a foreclosure sale.  Within ten business days after a property is purchased at a foreclosure sale, the buyer must provide the superior court clerk with his or her contact information.  The new owner must notify the superior court clerk's office of any change in address within five business days of a change in contact information. Purchasers of foreclosed property that do not comply with this legislation or with ordinances related to the property may be required to pay treble damages plus attorneys' fees if they are sued and lose. 


HB 1035 EvaluatingMilitary Serving in a Combat Zone - Waive Penalty and Interest on Property Taxes Hitchens, Bill 161st
2/19/2016 House Second Readers W&M --
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
This legislation gives the tax commissioner the discretion to waive penalties and interest on ad valorem taxes if the tax commissioner determines that the failure to pay the property tax in a timely manner: (1) was due to the taxpayer's military service in an area designated by an executive order of the President as a combat zone; and (2) was not due to gross or willful neglect or disregard of the law. The taxpayer must make full payment of taxes due within 60 days of his or her return from military service.
HB 1093 NeutralCarroll County; tax commissioner; increase the percentage of educational funds retained and remitted Hightower, Dustin 68th
5/3/2016 House Date Signed by Governor IGC SLGO -
Local Legislation Tax Commissioner
HB 1137 NeutralHaralson County; tax commissioner; modify compensation Cooke, Kevin 18th
5/3/2016 House Date Signed by Governor IGC SLGO -
Compensation Local Legislation Tax Commissioner
SB 0097 EvaluatingTax Executions Albers, John 56th
1/11/2016 Senate Recommitted -FIN -
Clint Mueller Property Tax Revenue & Finance Tax Commissioner
This legislation places additional requirements on your tax commissioner to notify a property owner prior to issuing a tax execution. Please discuss this bill with your tax commissioner.
SB 0241 NeutralChatham County; provide for the compensation of certain Chatham County officials Jackson, Lester 2nd
3/16/2016 House Second Readers IGC SLGO -
Clerk of Court Compensation General County Government Juveniles Local Legislation
Public Safety and Courts Revenue & Finance Sheriff State Court Tax Commissioner
SB 0276 EvaluatingGeorgia Personal Data Security Act Albers, John 56th
1/21/2016 Senate Read and Referred -S&T -
911 Animal Control Business and Occupation Tax Clerk of Court Code Enforcement
Coroners/Medical Examiners Correctional Institutions/Jail Elections Emergency Management/Preparedness EMS/Ambulance
Fire Services Firearms/Carry Laws Forfeitures, Fees, and Fine Add Ons General County Government Health and Human Services
Impact Fees Insurance Juveniles Law Enforcement Magistrate Court
Nat. Res. & the Environment Open Records/Meetings Act Personnel/Employment Probate Court Probation
Property Tax Public Safety and Courts Retirement Revenue & Finance Sewer/Septage
Sex Offender Sheriff Solicitors Solid Waste State Court
Stormwater Superior Court Tags/Titles Tax Commissioner Todd Edwards
Traffic Enforcement Utilities

This legislation requires local governments to comply with the Georgia Personal Data Security Act. Because counties maintain electronic and physical copies of personal information, they must provide individuals with notice of any breach of security of the system that houses the personal information as soon as possible after the breach is discovered, but in no case later than 45 days. If the county uses a third party to store the personal information, the third party must notify the county within 72 hours of any data breach, so that the county can meet its notification requirements. If law enforcement determines that notification would impair an ongoing criminal investigation, notification can be delayed. If the county, after investigation and consultation with relevant federal, state or local law enforcement, determines that the breach was not likely to result in identify theft or financial harm to an individual, notification will not be necessary. The county will be required to provide a written certification within 30 days to the attorney general and to maintain a copy of the written certification for at least five years.

SB 0284 EvaluatingFirst Amendment Defense Act of Georgia Kirk, Greg 13th
1/22/2016 Senate Read and Referred -RULES -
General County Government Government Immunity Immigration Personnel/Employment Probate Court
Property Tax Public Safety and Courts Revenue & Finance Sales Tax-Local Tax Commissioner
Todd Edwards
This legislation prohibits the state and local governments from taking any disciplinary action against a person/employee for believing, speaking or acting in accordance with a belief that marriage is or should be recognized as the union of one man and one woman or that sexual relations are immoral outside of wedlock.  Persons aggrieved by having these beliefs violated may go to court to obtain special damages, a declaratory judgment, or injunctive or other relief against the government.
SB 0306 EvaluatingIdentity Theft - Cannot Notify by Phone Call Martin IV, P. K. 9th
2/1/2016 Senate Read and Referred -S&T -
911 Animal Control Business and Occupation Tax Clerk of Court Code Enforcement
Coroners/Medical Examiners Correctional Institutions/Jail Elections Emergency Management/Preparedness EMS/Ambulance
Fire Services Firearms/Carry Laws Forfeitures, Fees, and Fine Add Ons General County Government Impact Fees
Juveniles Law Enforcement Magistrate Court Open Records/Meetings Act Personnel/Employment
Property Tax Public Safety and Courts Retirement Revenue & Finance Sewer/Septage
Solid Waste State Court Stormwater Superior Court Tags/Titles
Tax Commissioner Todd Edwards Traffic Enforcement Utilities
This legislation does not allow phone calls to be used as a way to notify indivdiuals of a breach of security involving personal information.  For most data breaches, current law allows individuals to be notified in writing, by telephone, through electronic notice.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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