Georgia 2023-2024 Regular Session

Georgia House Bill HB322

Introduced
2/8/23  
Report Pass
3/6/23  
Introduced
2/8/23  

Caption

Ad valorem tax; property bills shall not include any nontax related fees or assessments; provide

Impact

The enactment of HB322 is set to significantly impact the way local governments in Georgia manage and communicate their property tax collections. By requiring that only ad valorem tax assessments be included on property tax bills, local governments must modify their billing practices, likely leading to changes in administrative protocols. This could also impact local revenue streams since various fees commonly associated with property services must be accounted for separately, potentially creating confusion among residents regarding their overall tax responsibilities.

Summary

House Bill 322 aims to amend the ad valorem taxation framework in Georgia by prohibiting nontax-related fees or assessments from being included on property tax bills. The bill explicitly states that such charges, which include storm-water service fees, solid waste service fees, and late fees, should be billed separately from ad valorem property taxes. This legislative move seeks to enhance clarity and transparency in the property tax billing process, ensuring taxpayers are not burdened with additional charges on their tax notices.

Contention

While the bill is intended to streamline property tax bills and augment taxpayer awareness, it may lead to contention among local government authorities. Some officials could perceive this as an overreach that limits their ability to efficiently collect multifaceted fees for local services crucial for community upkeep, such as waste management and storm-water systems. Critics may argue this separation of fees from property tax bills could undermine funding for essential services, causing a ripple effect on local budgets and service delivery.

Companion Bills

No companion bills found.

Previously Filed As

GA HB712

Ad valorem tax; prohibit property bills from including any nontax related fees or assessments

GA SB576

Ad Valorem Taxation; assessment of tangible real property used for community housing provider properties; provide

GA HB456

Ad valorem tax; additional period to appeal certain property assessments; provide

GA HB1457

Ad valorem tax; preferential assessment of affordable home use property; provide

GA HB445

Ad valorem tax; language required to be included in notices of current assessment; revise

GA SB1828

Ad valorem tax; providing exception to property included on tax rolls. Effective date.

GA SB24

Ad Valorem Taxation of Property; extension of preferential assessment periods for certain historic properties; provide

GA HB1228

Ad valorem tax; assessment of real property purchased or acquired by certain business enterprises at 100 percent of its fair market value; provide

GA SB55

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV)

GA HB526

Ad valorem tax; extension of preferential assessment period for certain historic properties; provide

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.