Georgia House Bill HB1300

Georgia 2023-2024 Regular Session

• Introduced: 2/16/24

Caption

Ad valorem tax; intent to increase property tax; revise advertisement

Impact

If passed, HB1300 will directly affect property tax regulations within Georgia, particularly altering how local authorities communicate tax increases to constituents. The mandatory public hearings are intended to ensure that citizens have a platform to voice their concerns or support regarding potential tax hikes. This legislative change seeks to make tax assessments more democratic by requiring local governments to actively engage with citizens before finalizing any increases in the millage rate.

Summary

House Bill 1300 aims to amend existing Georgia law concerning the advertisement of intent to increase property taxes. Specifically, it revises the requirements for local governments when proposing a millage rate that exceeds the roll-back rate, mandating that such authorities conduct at least three public hearings. This includes at least one hearing scheduled during evening hours to accommodate residents' attendance. The intent is to enhance public awareness and participation, thereby fostering transparency in the property tax increase process.

Contention

The discussions surrounding HB1300 may highlight points of contention regarding the balance of governmental authority and citizen engagement. While proponents argue it will empower citizens by keeping them informed and allowing them a voice in taxation matters, opponents may view it as unnecessary bureaucracy that could delay important local financing. Some may argue that while transparency is vital, excessive requirements could hinder timely decision-making needed for crucial funding initiatives.