Legislation Assigned to the Senate FIN Committee (47)
Use the drop down to the left to select the next 25 bills to display.

Date of Last Recorded Action: 4/8/2024

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 0094 NeutralVehicle Ad Valorem Tax Penalty Waiver Williams, Chuck 119th
7/1/2015 Effective Date W&M FIN -
Clint Mueller Property Tax Revenue & Finance
This bill excuses Georgia residents who unregister their vehicle from paying any penalties due on unpaid motor vehicle ad valorem taxes while the vehicle was unregistered. The underlying ad valorem tax liability remains in place.  This legislation should have very little to no fiscal impact on county governments.
HB 0202 SupportProperty Tax Appeals and Administration Reform Battles, Paul 15th
5/6/2015 House Date Signed by Governor W&M FIN -
Clint Mueller Property Tax Revenue & Finance

This legislation is a comprehensive revision of processes and procedures regarding ad valorem taxation, assessment, and appeal. Major highlights include a revamping of appraisal staff procedures to allow for joint staffs and contracting for advice and assistance and a total overhaul of the appeal process and county boards of equalization.  This legislation will have an administrative impact on the county tax assessor's office, office of the superior court clerk, tax commissioner's office and boards of equalization.

For a summary of HB 202 as passed please click here. 
HB 0215 NeutralHOST/SPLOST for DeKalb County Jacobs, Mike 80th
5/4/2015 House Date Signed by Governor W&M FIN -
Clint Mueller Property Tax Revenue & Finance Sales Tax-Local
 This bill leaves the current HOST statute in place but adds a new type of HOST called the Equalized Homestead Option Sales Tax (EHOST). The name is unclear and somewhat misleading as the property tax relief provided is not targeted to homeowners specifically. First, the bill provides that both HOST and EHOST are excluded from the 2 percent local sales tax cap. Provisions applicable to EHOST include: it cannot be levied if LOST is in effect; approval of EHOST requires the simultaneous approval of a SPLOST; a special procedure is included for DeKalb County, but not Rockdale County, to repeal HOST and replace it with EHOST plus the requisite SPLOST; EHOST proceeds are used to fund and eliminate any fees or assessments levied uniform throughout the county, including in all municipalities; any remaining unexpended proceeds go to fees or charges levied only in the unincorporated area of the county and fees or charges levied in each city and not in the unincorporated area of the county; proceeds of the concurrent SPLOST levy are to be split between the county and cities on a per capita basis unless provided otherwise by intergovernmental agreement; and, if EHOST is repealed, the SPLOST is likewise repealed.
HB 0221 NegotiatingClarify That Rural 515 Properties are Treated Like Section 42 Properties for Valuation Purposes Powell, Jay 171st
1/11/2016 Senate Recommitted W&M FIN -
Clint Mueller Property Tax Revenue & Finance

This legislation was amended to clarify that federal loans for multi family housing purposes are to be treated like Section 42 properties for valuation purposes which includes Rural 515 properties. This provision clarifies the intent of HB 954 from last session. Please review this bill with your chief appraiser.
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 0277 NeutralSales Tax Exemption on Flooring Samples Broadrick, Bruce 4th
7/1/2015 Effective Date W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This legislaion broadens the current sales tax valuation methodology for carpet samples to now include all types of floor covering samples.  This legislation will have little to no impact on local sales tax revenues.
HB 0364 NegotiatingTax Digest Violation Penalty Knight, David 130th
7/1/2016 Effective Date W&M FIN -
Clint Mueller Property Tax Revenue & Finance

This legislation gives the Department of Revenue the authority to revoke a county's qualified local government status if the Board of Tax Assessors fails to comply with an order to remove a property that the department determines is illegally on the tax digest. Once the qualified local government status has been revoked, the Board of Commissioners is given the authority to remove and reappoint the Board of Assessors to correct the tax digest and reinstate the county's qualified local government status. The tax tribunal is also given jurisdiction over refund petitions filed under the new requirements and can award attorney fees and interest along with any refunds.

HB 0365 OpposeTAVT Distribution to Certain Authorities Knight, David 130th
3/2/2016 Senate Read and Referred W&M FIN -
Clint Mueller Property Tax Revenue & Finance
The current House substitute to this bill (LC 28 8028S) requires the tax commissioner to make a proportional distribution of TAVT proceeds to any county authority that had a millage rate levied in 2013 under a local constitutional amendment. The distribution is to be equivalent to ad valorem tax on motor vehicles collected in that county in 2012.
HB 0374 OpposeAd Valorem Tax Exemption for Forest Equipment In Dealer Inventory Nix, Randy 69th
7/1/2015 Effective Date W&M FIN -
Clint Mueller Property Tax Revenue & Finance
This bill expands the current ad valorem tax exemption for farm equipment held for sale in dealer inventory to now include equipment used for forestry operations. The bill also clarifies that farm equipment purchased through a lease purchase agreement is eligible for the ad valorem tax exemption.  This legislation may have a financial impact on counties that have forest equipment dealers.
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 0426 NeutralSales Tax Exemption for Nonprofit Health Centers and Donated Food Taylor, Darlene 173rd
7/1/2015 Effective Date W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local

This bill reinstates, for a three year period, the previously expired state and local sales tax exemptions for: 1) sales to nonprofit health centers; and 2) sales to nonprofit volunteer health clinics.  It also reinstates for five years the previoulsy expired state and local sales tax exemption on food donated to a food bank.  This legislation should have very little impact on local sales tax reveneus.
HB 0428 NeutralSales Tax Exemption for Aquarium and Zoo Expansions Stephens, Ron 164th
7/1/2015 Effective Date W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local

This bill reinstates, for a new 2 year period, the state and local sales tax exemption for sales for renovation or expansion of a zoological institution or an aquarium.  This legislation will only impact local sales tax in Fulton County.

 
HB 0457 NeutralRenew Ad Valorem Tax Exemption on Boat Inventory Hawkins, Lee 27th
5/12/2015 House Date Signed by Governor W&M FIN -
Clint Mueller Property Tax Revenue & Finance
This bill reinstates, for a three year period, the previously expired ad valorem exemption for watercraft in dealer inventory beginning January 1, 2016.  This  legislation will have a fiscal impact next year on counties that have boat dealerships.
HB 0496 NeutralSolar Farm Exemption for CUVA and FLCUP Hatchett, Matt 150th
3/18/2015 Senate Read and Referred W&M FIN -
Clint Mueller Property Tax Revenue & Finance
The current House substitute to this bill (LC 34 4607S) creates another exception to the bona fide conservation use covenant requirements and allows property used for solar generation of energy to be removed from the covenant without penalty. The bill also allows the same treatment with regard to FLCUP covenants.
HB 0763 EvaluatingSales Tax Exemption on Donated Food Houston, Penny 170th
7/1/2016 Effective Date W&M FIN -
Clint Mueller Sales Tax-Local
This legislation amends the exemption for the sale of food to a qualified food bank and the exemption from the use of food donated to a qualified nonprofit agency by removing the sunset from each exemption and making them both permanent. Both exemptions apply to state as well as local sales and use taxes.
HB 0768 NeutralEstablishment of ABLE Act and Tax Exemption for Certain Accounts Hawkins, Lee 27th
5/3/2016 House Date Signed by Governor W&M FIN -
Debra Nesbit General County Government Health and Human Services Open Records/Meetings Act Property Tax
Revenue & Finance
The current substitute to this bill (LC 33 6510S), is similar to HB 710, and creates the Georgia Achieving Better Life Experience (ABLE) prorgam that allows the creation of Section 529A accounts to pay for qualified disability expenses of an individual.  The bill also excludes the program from the definition of agency for purposes of the Georgia Administrative Procedures Act.
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 0822 NeutralSales and use tax; energy used in agriculture; revise definition Coomer, Christian 14th
7/1/2016 Effective Date W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
This bill changes the definition of the term "energy used in agriculture" for purposes of the sales and use tax exemption for agricultural machinery and equipment. Currently, the definition excludes fuel subject to prepaid state tax. Prepaid state tax was eliminated by the transportation funding, bill HB 170. The definition is changed to exclude fuel subject to "prepaid tax as defined in OCGA 48-8-2."  
HB 0828 WatchIncome Tax Credit for Employing Qualified Parolees Fludd, Virgil 64th
3/2/2016 Senate Read and Referred W&M FIN -
Debra Nesbit General County Government Parole Personnel/Employment Public Safety and Courts
Revenue & Finance
The current House substitute to this bill (LC 43 0339S) provides an income tax credit to employers who hire certain parolees for full time jobs.
HB 0862 NeutralRedefine Disabled Veterans for Tax Exemptions Knight, David 130th
5/3/2016 House Date Signed by Governor W&M FIN -
Clint Mueller Property Tax Revenue & Finance
This legislation standardizes and clarifies the definition of a disabled veteran for purposes of their exemption from vehicle taxes, homestead exemption and free license plate and registration.
HB 0893 NeutralRevenue and taxation; forms of payment; change certain provisions Powell, Jay 171st
2/29/2016 Senate Read and Referred W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
 This bill lowers the dollar amount that triggers payment by electronic funds transfer of sales and use tax owed on a return or report. For 2017, the amount is decreased from $1,000.00 to $250.00 and for 2018 and beyond, the amount is decreased from $500.00 to $100.00. 
HB 0911 SupportGeorgia Agriculture Tax Exemption (GATE) Oversight Duncan, Geoff 26th
3/24/2016 Senate Passed/Adopted By Substitute W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
The current substitute to this bill (LC 34 4942S) makes several changes to the Georgia Agriculture Tax Exemption (GATE) Program: 1) authorizes a three year renewal instead of an annual renewal; 2) changes the gross revenue threshold to get the exemption from $2,500 to $5,000; 3) requires the retailer to annually verify gate cards and separately identify on the receipt exempt from non-exempt purchases; and 4) establishes an income tax credit for qualified agricultural producers. The bill would go into effect January 1, 2017.
HB 0923 NeutralSales and use tax; fire districts which have elected governing bodies and are supported by ad valorem taxes; provide exemption Quick, Regina 117th
2/24/2016 Senate Read and Referred W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
Addressing 1965 Constitutional Amendment for Jackson County
The current House substitute to this bill (LC 28 7977S) would provide for a state and local sales tax exemption for sales to fire districts which have elected governing bodies and which are supported, in whole or in part, by ad valorem taxes.
HB 0924 EvaluatingSales and use tax; certain sales to a qualified job training organization; provide exemption Epps, Bubber 144th
3/2/2016 Senate Read and Referred W&M FIN -
Clint Mueller Revenue & Finance Sales Tax-Local
The current House substitute to this bill (LC 34 4906S) provides a limited duration sales and use tax exemption for sales to qualified job training organizations. The exemption period is July 1, 2017 through July 1, 2020. The exemption is for state, but not local, sales and use tax.
Green background on status indicates a bill has been acted on the last recorded legislative day.



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