Friday, February 22nd marks Day 22 of the Georgia Legislative session, and the pace is definitely picking up. Tax reform bills made some movement this week. The newly vamped GREAT Plan, now called the Property Tax Reform Act, yet again is all the news. The packaged HB 1256 and HR 979 have now passed through the Tax Reform Subcommittee of Ways and Means in the House, as well as the full Ways and Means Committee. The versions passed include tax relief for homeowners and auto owners, eliminating all but $20 for ad valorem taxes on personal vehicles, with the state absorbing the school portion of ad valorem taxes on homesteaded property through a system of tax relief grants. Funding to pay for the relief grants will be raised by assessing a 4 percent sales tax on lottery tickets, groceries and consumer services in transactions involving individuals. Taxes will not be assessed on business-to-business transactions or those including medical care, education, childcare or residential construction.
In order to accomplish the goals of this tax reform, the speaker has also pushed SR 796 by Senator Chip Rogers, a constitutional amendment that would limit annual increases on assessments for residential property at 2 percent and commercial property at 3 percent. SR 796 has successfully passed the Senate and also passed out of the House Ways and Means Committee at the same time.
Floor discussions of this tax reform plan will likely take place next week and the press will not likely stop anytime soon.
In other Capitol happenings, the state’s most powerful political document, the state budget, has been on center stage this week as both House and Senate approved versions of the 2008 supplemental budget. Not surprisingly, there are many differences between the two chamber’s budgets, mainly in principle. While the House has sought to restore $20.5 million for an austerity cut to education, the Senate has opted to push this policy issue to the FY09 budget for debate.
Next week, the General Assembly will meet in a modified schedule running from Tuesday to Friday.
Year |
Type |
Number |
Title |
Sponsor |
Details |
Status |
2007-A |
HB |
89 |
Guns in Parking Lots |
Bearden, Tim of Villa Rica |
Related to the carrying and possession of firearms. Bill would allow concealed weapon permit holders to apply for permission to bear firearms on their employer's property. Amendment: would allow guns to be carried into restaurants, sporting events, wildlife management areas, recreation areas, airports and other public transportation areas, and churches |
Assigned to conference committee |
2007 |
HB |
292 |
Process server legislation |
Willard, Wendell of Atlanta |
The person entering a gated community to serve a process shall file the proof of such service with the court in the county in which the action is pending within five business days of the service date. If the proof of service is not filed, the time for the party served to answer the process will not begin to run until such proof of service is filed. Amendment: amend the bill to clarify that private servers who are appointed locally, as is the current practice, are indeed permitted to continued to serve in this manner |
In House Judy Cmte |
2008 |
HB |
898 |
Water Fixture Replacements |
Drenner, Karla of Avondale Estates |
Mandates low-flow and efficient faucets, water closets , etc for new residential and commercial properties, as well as, renovations. Provides exceptions and an income tax credit for replacement of old fixtures/closets. |
Prefiled for 2008 session |
2008 |
HB |
946 |
Requirements for residential and commercial buildings |
Drenner, Karla of Avondale Estates |
This bill changes the requirements for buildings in relations to toilets, shower heads, and faucets. This bill provides requirements not only for when buildings are newly erected or renovated but also when they are disposed. |
In House Natural Resources & Environment Cmte |
2008 |
HB |
947 |
Prohibits Sale of Non-Low-Flow Faucets |
Drenner, Karla of Avondale Estates |
This bill specifies the requirements for buildings, now including those newly constructed or renovated commercial buildings. This bill also places new restrictions on water closets. Furthermore, it prohibits the sale of any faucet or water closet that is not low-flow. |
In House Ways & Means Cmte |
2008 |
HB |
956 |
Zoning Procedures Act |
Holt, Doug of Social Circle |
seeks to codify a body of case law on zoning decisions in Georgia, however would also create new law which would greatly reduce the rights of property owners in future zoning decisions. |
In House Judy Comte |
2008 |
HB |
979 |
Implementation for the GREAT Plan |
Richardson, Glenn of Hiram |
This bill will provide a plan to implement the GREAT plan now called the Property Tax Reform Act. |
Favorably Reported by House Ways & Means Cmte. Expected to be considered by full House next week. |
2008 |
HB |
1034 |
Franchise for Dumpsters |
Mills, James of Gainesville |
Provides for franchise agreements between municipalities and private suppliers of top rolloff dumpsters |
Favorably Reported from House Government Affairs Cmte |
2008 |
HB |
1107 |
Low Flush Toilet Tax Credit |
Manning, Judy of Marietta |
This would provide an income tax credit for replacing older toilets with a low flush toilet for the amount of the toilet up to $100. |
In House Ways & Means Cmte |
2008 |
HB |
1117 |
Actual Cost Pricing for Water/Sewer |
Willard, Wendall of Sandy Springs |
This provides that water and sewer services provided outside of a geographic jurisdictional boundary shall NOT be charged at a rate higher than the actual cost of such provision. |
In House Government Affairs Cmte |
2008 |
HB |
1128 |
Low and Ultra Low Flush toilet tax credit |
Jones, Sheila of Atlanta |
This provides for an income tax credit for low flush and ultra low flush toilets and expenses. $50 for low flush and/or expenses up to 2 toilets per single family dwelling and up to $100 for ultra low flush toilets and/or expenses. |
In House Ways & Means Cmte |
2008 |
HB |
1130 |
Tax Free Holidays for Energy Efficiency and Toilets |
Manning, Judy of Marietta |
This provides for a sales tax holiday for both energy efficient products and ultra low flush toilets for single family homes only. Dates are Oct. 2-5 2008 and April 1-5 2009. |
In House Ways & Means Cmte |
2008 |
HB |
1139 |
Sales & Use Tax for Transportation Purposes |
Smith, Vance of Pine Mountain |
1% increase in the state-wide sales and use taxes to be used for transportation purposes |
In House Transportation Cmte |
2008 |
HB |
1140 |
Tax Credit for water efficient products |
May, Jeff of Monroe |
This provides for an income tax credit for single-family residences for qualified water efficient products of the actual amount or up to $250. Any unused portion can be used for future not past tax liabilities. |
In House Ways & Means Cmte |
2008 |
HB |
1141 |
Higher Tax Credit for Water Efficient Products |
May, Jeff of Monroe |
This is the same as HB 1140 except that it allows for up to a $500 tax credit instead of $250. |
In House Ways & Means Cmte |
2008 |
HB |
1145 |
Joint Water Authorities |
Willard, Wendall of Sandy Springs |
This provides for the creation of joint water authorities by 2 or more counties and fleshes out the details of its operation. |
In House Government Affairs Cmte |
2007 |
HR |
3 |
Property assessment freezes |
Lindsey, Edward of Atlanta |
Would amend the state constitution to limit increases in property value assessments to 3% per year, or 9% over a three year period. Would apply to all property types. |
In House Ways & Means Cmte |
2007-A |
HR |
900 |
The GREAT Plan |
Richardson, Glenn of Hiram |
Extensive tax reform bill which continues to change shape as hearings proceed. Proposed to remove all or a portion of property taxes on homesteads, remove ad valorem taxes on cars, and create a 4% sales tax on services. |
In House Ways & Means Cmte |
2008 |
HR |
1022 |
House Ratify Water Plan |
Smith, Lynn of Newnan |
(Same as SR 701) This resolution seeks to ratify the state water plan and provide for its enforcement. |
Signed by Governor |
2008 |
HR |
1031 |
Real Property Tax Exemptions |
Powell, Allan of Hartwell |
This constitutional amendment provides for a state-wide homestead tax exemption equal to the difference between the 2002 base year value and the current assessment. There is a one-time application for said exemption. Nonhomestead real properties shall be assessed at the 2002 values. When properties are sold, they are then assessed at the new fair market value. |
In House Ways & Means Cmte |
2008 |
HR |
1120 |
Prohibit State Ad Valorem Taxes |
Cole, Jim of Forsyth |
A constitutional amendment to prohibit the state from levying an annual ad valorem tax on tangible property except for state's of emergency. The state would continue its administrative duties in assessing and collecting ad valorem taxes on railroads, utilities, etc on behalf of local governments. |
In House Ways & Means Cmte |
2008 |
HR |
1169 |
Blighted Property Tax |
Gordon, Craig of Savannah |
This constitutional amendment would allow the General Assembly to levy taxes on blighted properties at different rates or valuations in order to spur revitalization. |
In House Ways & Means Cmte |
2008 |
HR |
1170 |
Base Value Exemption from County Ad Valorem Taxes |
Levitas, Kevin of Atlanta |
Creates a constitutional referendum for a base-value exemption from county ad valorem taxes for county purposes for homestead and nonhomestead property in an amount equal to the amount by which the current-year assessed value of the property exceeds the base value of such property in any county in which such exemption is approved |
In House Ways & Means Cmte |
2008 |
HR |
1226 |
Transportation Sales Tax Increase |
Smith, Vance of Pine Mountain |
This provides for a statewide increase in sales tax by 1% to be used for transportation purposes. Places restrictions on using this money. Likewise, 1% of this amount raised from the sale of motor fuels is to be deposited into DOT in order to fund the Local Assistance Road Programs and for construction/maintenance of the state highway system. |
In House Transportation Cmte |
2008 |
HR |
1246 |
Property Tax Reform Act |
Richardson, Glenn of Hiram |
This is the constitutional amendment that would allow for the new version of the Great Plan--the property tax reform act. |
Favorably Reported by House Ways & Means Cmte. Expected to be considered by full House next week. |
2007 |
SB |
8 |
Interest on Tax Appeals |
Johnson, Eric of Savannah |
Local government is required to pay interest to property owners if a refund is due to the taxpayer following an appeal. This bill will remove the $150 cap on the amount of interest local government is required to pay a property owner. |
Passed Senate, In House Ways & Means Cmte |
2007 |
SB |
33 |
Creates First Responder System |
Harbison, Ed of Columbus |
Authorize the development and implementation of a state-wide first responder building mapping information system |
In House Judy Cmte |
2007 |
SB |
41 |
Service to persons living in gated or secured communities |
Harp, Seth of Midland |
SB 41 would require technicians who service persons in gated communities to identify themselves with the guard or managing agent, present a drivers license or other ID, and display evidence of current appointment. Amendment: amended to say that statewide appointees can only serve process after the sheriff or marshal has been given five days to attempt service. |
In Senate Special Judy Cmte |
2007 |
SB |
43 |
Prohibit certain employers from prohibiting employees from lawfully carrying firearms in locked cars |
Rogers, Chip of Woodstock |
No private or public employer shall establish, maintain, or enforce any policy or rule that has the effect of prohibiting an employee from transporting or storing a firearm in a locked motor vehicle in any parking lot, parking garage, or other employee parking area. |
In Senate Judy Cmte |
2007 |
SB |
82 |
Incorporate the City of Dunwoody |
Weber, Dan of Dunwoody |
SB 82 would incorporate the City of Dunwoody and provides for transitional provisions governing the transfer of various functions and responsibilities from DeKalb County to the City of Dunwoody |
In House Government Affairs Cmte |
2007 |
SB |
83 |
Change certain local government provisions for municipalities |
Weber, Dan of Dunwoody |
This bill would ensure that residents of a qualified municipality receive full credit for taxes paid for qualified county properties and assigned capital assets to be purchased by the qualified municipality; to assure that qualified municipalities will have the facilities necessary to deliver municipal services; and to provide certainty as to how the purchase price for such properties will be determined |
In House Government Affairs Cmte |
2007 |
SB |
89 |
Creation of the Georgia Township Act |
Adelman, David of Decatur |
SB 89 would create townships and states that provide that property within such townships shall not be subject to municipal annexation. Counties shall continue to provide services in the township that are not specifically delegated by law to the township |
In House Government Affairs Cmte |
2008 |
SB |
351 |
Joint State-Wide Water Plan Oversight Committee |
Cowsert, Bill of Athens |
To create a Joint (House/Senate) State-Wide Water Planning Oversight Committee that would oversee all state water planning. |
Passed Senate, In House Natural Resources Cmte |
2008 |
SB |
374 |
Liens |
Weber, Dan of Dunwoody |
This bill amends OCGA in relation to liens when concerning mechanics and materialmen. Time frames are changed from months to specific numbers of days (90 days). This requires that liens have an expiration date and that notice is sent to the property owner or contractor within 7 days of filing the lien by certified or registered mail. The same rules apply for filing a bond. Also, arbitration now would become an option for settling a lien. |
Passed Senate, In House Judy Cmte |
2008 |
SB |
463 |
Gray Water Recycling Systems |
Pearson, Chip of Dawsonville |
This allows citizens to use gray water recycling systems for residential irrigation as long as it meets certain minimum plumbing standards. |
In Senate Natural Resources and Environment Cmte |
2008 |
SR |
686 |
Residential Property Value Freeze Amendment |
Johnson, Eric of Savannah |
This constitutional amendment would require the freezing of existing residential real property values so that such property can be appraised for ad valorem tax purposes based on the fair market value of when the property was acquired (purchase or transferred). Valuation increases are limited by an inflationary index determined by the state revenue commissioner. Revaluations occur with improvements to the property that require a building license. |
Passed Senate, In House Ways & Means Cmte |
2008 |
SR |
687 |
Local governments to replace Ad Valorem Taxes with Sales Tax |
Seabaugh, Mitch of Sharpsburg |
This constitutional amendment would allow local governments to wholly or partially remove their ad valorem taxes and in its place use a local sales and use tax (limited to 1%). |
In Senate Finance Cmte |
2008 |
SR |
701 |
Ratify the Water Plan |
Tolleson, Ross of Perry |
This resolution ratifies the state water plan and provides for its enforcement. |
In House Rules |
2008 |
SR |
796 |
Resolution to Freeze Property Values |
Rogers, Chip of Woodstock |
This constitutional amendment provides for limitations on assessed value increases for real property . This does not allow any increases in valuations after 2007 except for a 2% increase in residential property per year and a 3% increase per year for non-residential real property. However, a local taxing authority can adopt through majority vote as long as it follows the given guidelines. These rules do not apply to property in a tax allocation district or brownfield properties. |
Passed Senate, Favorably Reported from House Ways & Means Cmte. Expected to be considered by full House next week |
2008 |
SR |
845 |
Transportation Sales tax |
Mullis, Jeff of Chickamauga |
This allows counties through referendum to add a 1% sales tax for a limited amount of time in order to use funds for transportation projects. |
Passed Senate, In House Transportation Cmte |
