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.

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