This bill limits the increase of assessed value of property to a total of 9% over a three year period where the property was owned by one person. It also limits increases from one year to the next to 3% or the percent change in the rate of economic inflation on individual taxpayers determined by the Revenue Commissioner, whichever is less.

If the property is sold, then it may be assessed greater than the applicable percentage of fair market value. Any substantial improvement or addition may be assessed at fair market value.

This bill authorizes counties, subject to approval of the voters, to designate a portion of their special purpose local option sales tax (SPLOST) to fund a credit against property tax obligations of homesteaded property.

HB 56 prohibits the state revenue commissioner, any agent or employee thereof, or any local tax official from attaching, garnishing, levying on, or seizing any property on the basis of an alleged tax liability without an actual tax execution. A violation of the prohibition constitutes a criminal felony and may also result in civil penalties. The bill also places limitations on the jeopardy assessment powers of the state revenue commissioner.

This bill defines contiguous property for the purposes of qualifying for the special tax assessment under the Forestland Protection Act. When a portion of the land under a covenant is sold, it restricts penalties and interest to the party that breaches the covenant on their share of the land owned under the covenant.  The land of the non breaching owner remains in the covenant without penalty.  If property of less than 200 acres is purchased that is contiguous to an existing covenant, it can may be added to the existing covenant for the remainder of the covenant period.

HB 259 eliminates sales tax and ad valorem tax on motor vehicles. Instead, a "local title fee" of 3.51% of the fair market value of the vehicle less any trade-in value would be imposed for 2012. The local title fee would increase to 3.645% in 2013, to 3.78% in 2014, to 3.915% in 2015 and then to 4.05% for 2016.

The tag agent will distribute the money to the county, the cities and school board in an amount to offset any reduction in ad valorem tax on vehicles that each local government collected during 2011. The remaining funds collected would be distributed to each local government based upon their proportional share of the local sales taxes. ACCG is working with the author to increase the local share over a 10 year period.

This legislation prohibits local governments from collecting any fees on the property tax bill.

This bill places a moratorium on any increase to the assessed value of all classes of property for tax years 2012, 2013, and 2014. The moratorium does not apply to corrections to manifest, factual errors or omissions in the valuation of a property. It also allows assessed property values to decrease. Any additions or improvements to the property may be valued at fair market value. Additionally if a property is rezoned, subdivided or combined with another property at the request of the owner, the property may be valued at fair market value. Counties will not be subject to the 1/4 mill penalty or $5.00 per parcel penalty for digest deficiencies.

This bill allows properties to be used for the the collection and conversion of solar energy without breaking their bona fide conservation use assessment of the property.

HB 660 allows bona fide conservation use property to be used for the operation of a commercial hunting preserve or a choose-and-cut Christmas tree farm and provides that those uses will not cause a breach of the covenant by the taxpayer who is receiving the preferential conservation use tax assessment. The bill applies to both existing as well as future covenants. In the case of a commercial hunting preserve, the authorized use will also include "facilities for sporting clays." 

HB 695 lowers the disability threshold for disabled veterans to be able to receive a free motor vehicle license plate and revalidation decal plate from a 100% disability to a 60% disability.

HB 715 revises O.C.G.A. § 48-5-359.1 and allows a city and county to contract for the tax commissioner to prepare the property tax digest for a city and assess and collect municipal ad valorem taxes. The contract is required to specify the amount to be paid by the city for such service. The tax commissioner is specifically prohibited from receiving personal compensation from the city for performing such service. The bill prohibits contracts, extensions, or renewals under the existing provisions of the Code section.

HB 830 would require any legislation introduced to create a new city be introduced in the first year of the two-year legislative calendar.  Such bills could not be considered for passage until the second year.  During the interim between sessions, the viability of the proposed new city and the impact of the new city on  other cities within the county and on the county itself would have to be studied.

HB 851 repeals a population Act in CS 48-6-73 with the result that all counties will receive the same commission rate of 6%.

HR 1 calls for a statewide voter referendum to amend the Georgia Constitution to take away the ability of local governments to fund services with property taxes, as well as fees or liens on personal or real property (except to pay interest on and retire general obligation debt previously incurred) effective January 1, 2013.  Property taxes would be replaced by a local option sales tax or a flat rate per household tax approved by 60% of the  qualified voters.

HR 10, if approved in a statewide referendum, would allow the voters of each county to approve a new limit ad valorem tax assessment.  If approved, assessments would be limited to the lesser of 3% per year or the rate of economic inflation as determined by the Revenue Commissioner so long as the property is not sold.  Substantial additions or improvements to the property may be assessed at fair market value.  When a property is sold, it may be assessed at fair market value.

HR 12 asks the voters to consider an amendment to the Georgia Constitution allowing school boards to impose an ELOST to fund a credit against the property tax obligations for education of homesteaded property.  If a property owner has no property tax obligations for education, then the credit would be against the county's property tax.

This resolution asks the voters to consider an amendment to the Georgia Constitution that would require a 2/3 vote of the General Assembly to approve revenue bills that would enact or amend a tax exemption.