Legislation Sponsored by Charles Martin (11)

Date of Last Recorded Action: 5/7/2024

HB 0102 OpposeExpand Property Tax Exemption on Properties Owned by Charities Charles Martin
2/6/2019 House Second Readers Ways and Means --
2019/01/31 Report Larry Ramsey Property Tax Revenue & Finance
This bill would expand the statutory exemption from property taxes for certain charitable institutions. The bill would eliminate the existing statute's requirement that a building be used "exclusively" for the institution's charitable purposes in order to be tax-exempt. The bill would also allow such buildings and accompanying land to be used for the primary or incidental purpose of raising revenue for charitable purposes.
HB 0349 SupportTax Allocation Districts - Amend County Powers Charles Martin
7/1/2019 Effective Date Governmental Affairs State and Local Governmental Operations -
2019/02/22 Report 2019/03/08 Report Larry Ramsey Revenue & Finance
This bill would permit counties to create tax allocation districts anywhere within the county, as opposed to only in unincorporated areas. Creation of a TAD within city limits would require approval by the city via resolution.
HB 0430 NeutralAlpharetta, City of; ad valorem tax; eliminate income restriction for homestead exemption Charles Martin
4/30/2019 Effective Date Intragovernmental Coordination State and Local Governmental Operations -
Intern 1 Local Legislation
HB 0431 NeutralAlpharetta, City of; ad valorem taxes for municipal purposes; increase homestead exemption Charles Martin
4/30/2019 Effective Date Intragovernmental Coordination State and Local Governmental Operations -
Intern 2 Local Legislation
HB 0728 NeutralFulton County; school district ad valorem tax; provide new homestead exemption Charles Martin
1/14/2020 House Second Readers Intragovernmental Coordination --
Local Legislation
HB 0738 NeutralSmall Brewers Can More Easily Switch Wholesalers Charles Martin
1/14/2020 House Second Readers Regulated Industries --
Alcohol/Tobacco General County Government Todd Edwards
This legislation authorizes small brewers to discontinue an agreement with a wholesaler if the brewer provides at least 30 days' written notice.  The new wholesaler that the brewer goes with would have to compensate the discontinued wholesaler.  An arbitration process is established in the case the two wholesalers come to an agreement on the compensation.    
HB 0837 NeutralFulton County Development Authority Limitations Charles Martin
1/30/2020 House Second Readers Ways and Means --
2020/01/31 Econ. Dev. & Transportation Economic Development Kathleen Bowen
This legislation would prohibit county development authorities, in counties where at least 95% of the land area is incorporated, from acquiring property titles, undertaking projects and granting tax abatements without the approval of the board of education or municipality where the property, project, or abatement is located. This legislation currently only applies to Fulton County. 
HB 0867 NeutralCity Annexation of County Owned Airports Charles Martin
3/5/2020 House Committee Favorably Reported By Substitute Governmental Affairs --
2020/02/07 Airports Econ. Dev. & Transportation Kathleen Bowen
This legislation would prohibit a city (that contains more than 125 miles within its corporate limits) from annexing a county owned airport unless the county adopts a resolution approving the annexation. 
HB 0868 OpposeSales Tax Exemption - Ride-Sharing, Taxis and Limos Charles Martin
2/4/2020 House Second Readers Ways and Means --
2020/02/07 Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would exempt from all sales taxes transportation services such as ridesharing (Uber, Lyft), taxis, and limos.
HB 0979 NeutralTax Commissioners - Collection of City Taxes Charles Martin
3/12/2020 House Committee Favorably Reported By Substitute Ways and Means --
2020/02/28 Report Larry Ramsey Property Tax Revenue & Finance Tax Commissioner
This bill would provide that county commissioners would determine the compensation payable to tax commissioners for collection of city property taxes. This is the existing law for larger counties; at present for smaller counties, county approval is also required but tax commissioners may separately agree with the city on the amount of their direct compensation for that service.
HB 1035 SupportSales Tax Exemptions - Food Banks and Non-Profit Health Centers Charles Martin
6/25/2020 Senate - Senate Tabled Ways and Means Finance -
2020/02/28 Report 2020/03/13 Report 2020/06/19 Report Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill would make permanent the sales tax exemptions for purchases by non-profit health centers, clinics, and food banks. Under current law, those exemptions expire by 2024. Addtionally, the bill extends until 2025 the sales tax exemption for ready-mix concrete equipment. The bill also extends until 2026 (from its current 2021 expiration) the sales tax exemption for noncommercial written materials and mailings of nonprofit organizations. This bill also provides a sales tax exemption for non-profit organ procurement organizations. As amended in the Senate, this bill would repeal a long list of income tax and sales tax exemptions and credits.
Green background on status indicates a bill has been acted on the last recorded legislative day.



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