SB 496 Alternative Homestead Option Sales and Use Tax Act

HB 29 Rep. Heard; Tax Amnesty
FAILED TO MAKE 30^TH DAY CROSSOVER
HB 29 was amended to remove ad valorem tax for tax amnesty.
House Bill 29 provides for a Tax Amnesty for persons having a state tax liability for dates commencing from 1991 through 2009.  (back to top) 

HB 31 Rep. Lindsey; Assessing real property
FAILED TO MAKE 30^TH DAY CROSSOVER
This bill limits the increase of assessed value of property to a total of 9% over a three year period when the property is owned by the same person. It also limits increases from one year to the next to 3% or the percent change in the rate of economic inflation as determined by the Revenue Commissioner, whichever is less.
If the property is sold then it may be assessed at fair market value and any increase in assessed value phased in over a period of seven years. Any substantial improvement or addition may also be added to the fair market assessed value.(back to top)

HB 34 Rep. Setzler; Tax credit ESPLOST
FAILED TO MAKE 30^TH DAY CROSSOVER
INTRODUCED 1/25/2011 ASSIGNED TO WAYS AND MEANS COMMITTEE
NO ACTION TAKEN THIS SESSION
House Bill 34 authorizes the proceeds of a SPLOST to be used for a tax credit for reduction of ad valorem tax liability and the proceeds of an education SPLOST to be also used for a tax credit for ad valorem tax purposes.  (back to top)

HB 236 Rep. Maxwell; Judges and court employees; new employees not Retirement System of Georgia members
 

AMENDED TO SB 286
PASSED HOUSE RETIREMENT COMMITTEE 2/9/2012
ON HOUSE GENERAL CALENDAR
This bill prohibits future tax commissioners and their staff from joining the ERS provided,  however, that these individuals may join if they are willing to pay the state’s portion of the retirement system. 

Both authors (Sen. Heath and Rep. Maxwell) have agreed that the House language will be substituted into SB 286 for consideration by the full House. 
*The House Substitute to SB 286 passed the House Retirement Committee 3/14/2012   

HB 259 Rep. Geisinger; Revise motor vehicle taxation
AWAITING THE SIGNATURE OF THE GOVERNOR
PASSED AS PART OF THE GOVERNOR’S TAX REFORM PACKAGENegotiations on the fiscal impact continue to ensure no revenue losses will be experienced by state and local governments. 
This bill removes both the sales tax and ad valorem tax from motor vehicles and replaces the revenue lost with a state and local title fee.  The tax collectors and/or tax commissioners of the county governments will collect the title fees and remit to both the state and other local governments.  (back to top)

HB 291 Rep. Harrell; Remove non-tax fees on tax bill (LC 33 4701S)
*An amended version was placed on SB 234 which passed the House Judiciary Committee on 3/21/2012 and is now in the Rules Committee

*REP. HARRELL IS ATTEMPTING TO AMEND HB 291 TO SB 234
The latest version of SB 234 allowed multiple billings on the property tax bill. When partial payments are made, the partial payment shall be first applied to the outstanding balance of ad valorem taxes        (back to top)

HB 893 Rep. Harrell; Repeals the collection of taxes for solid waste managementFAILED TO MAKE 30^TH DAY CROSSOVER
INTRODUCED 2/6/2012 ASSIGNED TO NATURAL RESOURCES COMMITTEE
No further consideration of HB 893 is expected this session.
This bill repeals the authorization to enforce collection of taxes, fees, or assessments in Code Section 12-8-39.3 related to solid waste management.  (back to top)

HB 381 Rep. Lindsey; Extend limitation on property valuations
FAILED TO MAKE 30^TH DAY CROSSOVER
This bill extends the moratorium on any increase to the assessed value of all classes of property for tax years 2011 continuing through December 31, 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.  The provisions of this chapter shall be repealed on January 1, 2015.  (back to top)

HB 386 –Tax Reform. Also begins to replace ad valorem tax on Motor Vehicles with a fee.

HB 564 Rep. Maddox; Conservation use assessment

FAILED TO MAKE 30^TH DAY CROSSOVER
This bill provides that a property enrolled in a Conservation Use Covenant used for the collection and conversion of solar energy shall not constitute a breach of a covenant when less than half of the property enrolled in the covenant is used for this purpose or does not constitute another business.   (back to top)

HB 715 Rep. Riley; Primarily a concern of GATO 
 *An amended version was placed on SB 234 failed 
This legislation concerned the tax commissioners in that it would have directed the commissioners to collect taxes and/or other fees from municipalities without their consent. The version that passed out of committee was amended with language proposed by GATO. The tax commissioners would be part of the process as counties and municipalities negotiate a contract.(back to top)

HB 742 Rep. Ralston; FY2013 Budget  (Final Version not yet available)
AWAITING SIGNATURE OF THE GOVERNOR

Funding for GRATIS printers is included in the FY2013 budget. (back to top)

HB 794 Rep. Mayo; Ad valorem taxation
FAILED TO MAKE 30^TH DAY CROSSOVER
This bill amends the language in establishing the fair market value of a property to only consider the bona fide sale in an arms length transaction and not designating that value as the fair market value.  This legislation also states that the tax assessor shall consider certain criteria in determining the fair market value of real property rather than "applying" certain criteria.  
Unfortunately this legislation will probably never see any committee action.  While the language is welcomed, there is little chance that it will ever be considered.   (back to top) 

HR 10 Rep. Lindsey; Property tax assessment limitation
FAILED TO MAKE 30^TH DAY CROSSOVER
House Resolution 10 is a constitutional amendment.  If approved in a statewide referendum, this resolution would allow the voters of a county, through a local referendum, to approve a new limit on ad valorem tax assessments.  Upon approval, assessments would not exceed an aggregate of 9% for each three-year period of successive ownership or 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 or transferred.  Substantial additions or improvements to such real property shall be assessed at fair market value and shall be added to the owner’s valuation amount.  When a property is sold, it may be assessed at fair market value.
The General Assembly shall be authorized by general law to further define the timing of reassessments as a result of sale, transfer, addition, or improvement, and the establishment of phase-in periods of assessments due to sales or transfers of property.  (back to top)

SB 1 Sen. Brown; Prohibit local governments from meeting same day
FAILED TO MAKE 30^TH DAY CROSSOVER
Senate Bill 1 prevents a county from conducting a public hearing over the millage rate on the same day one of its city’s or school boards is conducting a millage rate public hearing.  (back to top)

SB 138 Sen. Tippins; Sworn statement for tag renewal
TABLED IN THE HOUSE 3/12/2012
PASSED HOUSE MOTOR VEHICLES COMMITTEE 2/9/2012
The House committee substitute to Senate Bill 138 (LC 35 2520S) has a provision that a person who produces a driver’s license in court which was issued to that person and was valid at the time of the offense or shows proof of a previously valid license which had been suspended or revoked and had been reinstated prior to the hearing of such charge shall not be guilty (back to top)

SB 234 Sen. Rogers; Extensive revision of property tax assessments (LC256064ERS)
 FAILED TO RECEIVE A MOTION BY THE HOUSE TO AGREE AS AMENDED BY THE SENATE SINE DIE
 Senate Bill 234 extensively revised provisions relating to ad valorem tax assessments and appeals from such assessments. Senator Rogers had allowed stakeholders to express concerns and suggest changes. In the final analysis, the Senate made numerous amendments to the House passed version. Language of concern to GAAO and GATO was deleted in the Senate but was mostly restored in the Conference Committee version. However, new language which prohibited the transfer of tax executions was added by the Senate and this ultimately caused sufficient concern to delay the bill from being considered by the Ho    (back to top)

SB 284 Sen. Golden; Georgia Land Bank Act
 AWAITING SIGNATURE OF THE GOVERNOR
 This legislation provided for the creation, existence, and board membership for land banks. It specified the powers of land banks related to acquisition and disposition of tax delinquent and other properties.. (back to top)

SB 286 Sen. Heath; Judges and court employees; new employees not Retirement System of Georgia members 
 AWAITING SIGNATURE OF THE GOVERNOR
 Provides that all newly elected county tax commissioners will not be eligible for the ERS. However, all existing county tax commissioners that are currently enrolled in ERS will remain eligible. The language of HB 236 was substituted and replaced the language of SB 286.       (back to top)

SB 333 Sen. Stone; Property 
 AWAITING SIGNATURE OF THE GOVERNOR
 This bill amended general provisions relative to foreclosure so as to provide that notices of sales made on foreclosures under power of sale shall be provided to all debtors. .      (back to top)


 SB 496 Sen. Rogers; Alternative Homestead Option Sales and Use Tax Act
 NEVER CONSIDERED IN FINANCE COMMITTEE
 ASSIGNED TO SENATE FINANCE 2/28/2012
 This bill provided for an alternative homestead option sales and use tax. This legislation was placed on the Senate Finance Committee agenda at 8:00 am on 2/29/2012. The author withdrew consideration of the legislation and in conversations following the meeting, we were informed that this legislation would not be further considered during this session. ..    (back to top)