HB 0042 |
Oppose | Partial Sales Tax Exemption on Manufactured Homes |
Sims, Chuck 169th |
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1/16/2013 |
House - House Second Readers |
W&M |
- | - |
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| HB 42 is identical to HB 62. This bill provides for a completely different method of calculating the amount of sales tax due on mobile homes. Rather than a percentage of sales price, it will be calculated at 60% of the manufacturer's invoice amount. Additionally, this bill provides a complete sales tax exemption for the retail sale of pre-owned mobile homes. |
HB 0062 |
Oppose | Sales and use tax; manner and method of imposing and collecting on certain manufactured single-family structures; change |
Kidd, E. Culver "Rusty" 145th |
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1/17/2013 |
House - House Second Readers |
W&M |
- | - |
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HB 62 is identical to HB 42. This bill provides for a completely different method of calculating the amount of state sales tax due on mobile homes. Rather than a % of sales price, it will be calculated at 60% of the manufacturer's invoice amount. It is unclear if this % calculation is intended to affect local sales and use tax. Additionally, this bill provides a complete exemption from BOTH state and local sales and use tax for the retail sale of pre-owned mobile homes.
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HB 0071 |
Support | ACCG and GMA Retirement; Increase Authorized Investment in Real Estate |
Riley, Lynne 50th |
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7/1/2013 |
House - Effective Date |
Ret |
RET |
- |
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| Currently, retirement programs such as those offered by ACCG and GMA may only invest 5 percent of their holdings in real estate investments. This legislation increases the amount of permissible investment to 10 percent. |
HB 0080 |
Neutral | Changes to Vehicle Tax Reform |
Rice, Tom 95th |
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2/14/2013 |
Senate - Senate Read and Referred |
W&M |
FIN |
- |
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This legislation is a substantial revision of the new state and local title ad valorem tax (TAVT) system. Among other things, the bill changes how fair market value is determined; exempts commercial trucks (IRP vehicles) used for moving products interstate from the new system and continues them under the apportioned ad valorem tax; changes registration procedures; changes numerous items regarding dealers who directly finance sales; changes numerous items regarding leases; and provides for new criminal penalties.
Please have your finance officials and tax commissioner review the proposed changes and provide feedback to Clint Mueller at ACCG. Click here for a summary of the proposed changes.
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HB 0112 |
Support | Tax Accountability Act of 2013; enact |
Mosby, Howard 83rd |
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1/30/2013 |
House - House Second Readers |
W&M |
- | - |
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This bill purports to impose restrictions on the enactment process of any bills proposing any tax exemptions, exclusions, deductions, credits, deferrals, or preferential rates.
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HB 0148 |
Support | Tax Accountability Act |
Alexander, Kimberly 66th |
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2/1/2013 |
House - House Second Readers |
W&M |
- | - |
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| This legislation requires a tax exemption bill to be introduced in the first year of the biennial legislative session and eligible for passage in the second year after the bill has been studied and a fiscal analysis conducted. |
HB 0153 |
Neutral | Authorization to Impose a Fractional SPLOST |
Carson, John 46th |
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3/13/2014 |
House Disagrees Senate Amend/Sub |
W&M |
FIN |
- |
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| This legislation authorizes a county to request a fractional percentage Special Purpose Local Option Sales Tax (SPLOST). There must be an intergovernmental agreement with the cities making up at least 50 percent of the municipal population to request the fractional SPLOST in a referendum. Counties could have multiple fractional SPLOSTs collected at the same time as long as the combined fractions do not exceed 1 percent. |
HB 0159 |
Oppose | Prohibit All Fees and Assessments on the Property Tax Bill |
Harrell, Brett 106th |
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3/28/2013 |
House - House Withdrawn, Recommitted |
W&M |
- | - |
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| This legislation would prohibit counties from placing any fees or assessments on the property tax bill. This would include fees for solid waste, storm water, street lights, speed bumps and fire services. It would also require partial payments to be applied to ad valorem taxes before any fees. |
HB 0160 |
Neutral | Revises Vacant and Foreclosed Real Property Registry Requirements |
Jacobs, Mike 80th |
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5/6/2013 |
House Date Signed by Governor |
Judy |
JUDY |
- |
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| This legislation revises the vacant and foreclosed property law enacted in 2012 by removing the limitation that only properties that have received a land use disturbance permit can be included on the foreclosed real property registry. It also clarifies that certain foreclosed properties are not subject to registration if the deed is filed with the clerk of superior court within 60 days of the foreclosure sale or transfer of the deed in lieu of foreclosure. |
HB 0164 |
Evaluating | Sales Tax Exemption on Aircraft Maintenance |
Atwood, Alex 179th |
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7/1/2013 |
House - Effective Date |
W&M |
FIN |
- |
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This bill extends the sunset for two year on the sales tax exemption for engines, parts, or equipment used in the maintenance and repair of aircraft registered out of state.
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HB 0173 |
Support | Maintenance and Repair Eligible for SPLOST |
Tankersley, Jan 160th |
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2/4/2013 |
House - House Second Readers |
W&M |
- | - |
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| This legislation authorizes a county to spend up to 15 percent of the revenues from a future SPLOST on maintenance and repair activities. The authorized percentage would have to be approved in a SPLOST referendum and could only be used to fund maintenance and repair on capital projects acquired through SPLOST. |
HB 0190 |
Oppose | Sales and use tax; kidney dialysis equipment; provide exemption |
Stephens, Ron 164th |
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2/5/2013 |
House - House Second Readers |
W&M |
- | - |
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| This bill creates a new sales and use tax exemption for kidney dialysis equipment. It has no sunset provision. |
HB 0193 |
Neutral | Extend Sales Tax Exemption for Certain Non-profits |
Stephens, Ron 164th |
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5/7/2013 |
House Date Signed by Governor |
W&M |
FIN |
- |
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This bill reinstates the sales tax exemption for several charitable purposes. These include exemptions for food purchased by qualified food banks, food donated for disaster relief, purchases by certain nonprofit health clinics and purchases by Goodwill Industries Inc. The restored exemptions will sunset in two years.
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HB 0197 |
Oppose | Changes to Forest Land Conservation Use Program |
Powell, Jay 171st |
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7/1/2013 |
House - Effective Date |
W&M |
FIN |
- |
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This legislation makes changes related to property in a Forest Land Protection Covenant (FLPA), the Department of Revenue Performance Review Boards and the interest owed on taxes due after an appeal is settled.
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HB 0216 |
Oppose | Exempt Vehicles Inherited From Title Ad Valorem Tax |
Jones, Sheila 53rd |
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2/7/2013 |
House - House Second Readers |
Judy |
- | - |
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| This legislation allows title to a vehicle to be transferred without a fee if it is transferred due to the death of the owner. |
HB 0266 |
Negotiating | Changes to the New Process for Taxing Motor Vehicles |
Peake, Allen 141st |
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3/5/2013 |
House - Effective Date |
W&M |
FIN |
- |
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This legislation makes several changes to the new system for taxing motor vehicles.
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HB 0282 |
Oppose | Limit Local Governments From Providing Broadban Services |
Hamilton, Mark 24th |
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3/7/2013 |
House - House Third Reading Lost |
EU&T |
- | - |
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| This legislation limits local governments ability to provide broadband Internet service to under serviced areas or expand their services. Counties desiring to provide such a service would be required to make an application to the Public Service Commission. If your county sells high speed internet services wholesale or retail, please review this legisaltion and let ACCG know your concerns. |
HB 0295 |
Support | Property Tax Administration and Appeals |
Battles, Paul 15th |
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3/20/2014 |
Senate Conference Committee Appointed 9th, 51st, 32nd |
W&M |
FIN |
- |
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| This legislation provides for the comprehensive revision of provisions regarding ad valorem taxation, assessment, and appeal. The bill was amended this week in the Senate Finance Committee. Please review the summary of amendments and provide any comments or concerns to ACCG. The mandated salary supplement to the Superior Court Clerk for providing administrative support to the Board of Equalization was removed from the bill. |
HB 0300 |
Oppose | Change Fair Market Value for Ad Valorem Taxes |
Mayo, Rahn 84th |
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2/13/2013 |
House - House Second Readers |
W&M |
- | - |
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This legislation requires the fair market value of property to be based on it's average value over the preceding seven years.
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HB 0304 |
Neutral | Apply Freeport to Fertilizer Production Processes |
McCall, Tom 33rd |
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1/1/2014 |
House - Effective Date |
W&M |
FIN |
- |
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This bill extends the level 1 freeport to now include the blending of fertilizer bulk materials into a custom mixture whether performed at commercial fertilizer blending plant, retail outlet, or any application site. This extension will apply to all existing level 1 freeport exemptions.
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HB 0307 |
Oppose | Sales Tax Refunds on Private Label Credit Card Bad Debt |
Peake, Allen 141st |
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2/13/2013 |
House - House Second Readers |
W&M |
- | - |
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HB 0388 |
Support | Increase County Tag Fee |
Talton, Willie 147th |
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2/21/2013 |
House - House Second Readers |
MotV |
- | - |
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| This legislation increases the tag fee that may be retained by the county tag agent from $.50 to $5.00. |
HB 0390 |
Neutral | Sales and use tax; ceiling on local taxes which may be levied by a political subdivision; provide for additional exemption |
Mayo, Rahn 84th |
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3/3/2014 |
House Lost Reconsidered Bill/Res |
W&M |
- | - |
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| This bill accomplishes several different goals regarding local sales tax. First, it excludes the MARTA tax the 2% cap on local sales and use taxes in a county in which HOST is levied. Second, in any county in which this new exclusion applies, SPLOST can be levied for up to 10 years. |
HB 0391 |
Oppose | Title Ad Valorem Tax Refund for Repossessed Vehicles |
Stephens, Ron 164th |
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2/21/2013 |
House - House Second Readers |
W&M |
- | - |
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| This bill revises TAVT in the case of used motor vehicle dealers who directly finance sales. |
HB 0399 |
Evaluating | Ad valorem tax; types of interests in real property may be subject to taxation; clarify |
Knight, David 130th |
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4/29/2014 |
House Date Signed by Governor |
W&M |
FIN |
- |
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| This bill purports to create ad valorem tax exemptions for certain airport facilities located on land owned by a political subdivision and for certain improvements to any real property. |