24 HB 581/AP
House Bill 581 (AS PASSED HOUSE AND SENATE)
By: Representatives Blackmon of the 146
th
and Crowe of the 118
th
A BILL TO BE ENTITLED
AN ACT
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and
1
taxation, so as to provide requirements for ad valorem property tax bills; to provide for2
definitions; to provide for minimum mandatory reappraisal of parcels; to provide that county3
boards of tax assessors shall have the right to appeal concerning sales ratio studies under4
certain conditions; to revise the limitation on increasing new valuations established through5
appeals or agreements; to revise the required contents of annual notices of assessment; to6
revise requirements for notices of current assessment; to provide for a statewide adjusted7
base year ad valorem homestead exemption and provide procedures for opting out of such8
homestead exemption at the local level; to revise provisions for the maximum allowable sales9
and use tax rate; to authorize a new local option sales tax for the purpose of property tax10
relief in those political subdivisions that have in effect a base year value or adjusted base year11
value homestead exemption; to provide for authorization of tax and applicability; to provide12
for local authorization and referenda; to provide for imposition and termination of tax; to13
provide for administration and collection of tax; to provide for returns; to provide for14
distribution of tax proceeds; to provide for an effective date, applicability, and a contingent,15
automatic repeal; to provide for related matters; to repeal conflicting laws; and for other16
purposes.17
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
18
PART I19
SECTION 1-1.20
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is21
amended in Code Section 48-5-2, relating to definitions, by revising the introductory22
language of paragraph (3) and by adding a new paragraph to read as follows:23
"(2.1) 'Estimated roll-back rate' means the current year's estimated millage rate minus the
24
millage equivalent of the total net assessed value added by reassessments:25
(A) As calculated and certified to the tax commissioner by the levying authority for26
county and educational tax purposes; and27
(B) As calculated and certified to the collecting officer of the municipality by the28
levying authority for municipal tax purposes.29
(3) 'Fair market value of property' means the amount a knowledgeable buyer would pay30
for the property and a willing seller would accept for the property at an arm's length, bona31
fide sale. The income approach, if data are available, shall be considered in determining32
the fair market value of income-producing property. If actual income and expense data33
are voluntarily supplied by the property owner, such data shall be considered in such34
determination. Notwithstanding any other provision of this chapter to the contrary, the35
transaction amount of the most recent arm's length, bona fide sale in any year shall be the36
maximum allowable fair market value for the next taxable year. With respect to the37
valuation of equipment, machinery, and fixtures when no ready market exists for the sale38
of the equipment, machinery, and fixtures, fair market value may be determined by39
resorting to any reasonable, relevant, and useful information available, including, but not40
limited to, the original cost of the property, any depreciation or obsolescence, and any41
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increase in value by reason of inflation. Each tax assessor shall have access to any public
42
records of the taxpayer for the purpose of discovering such information."43
SECTION 1-2.44
Said title is further amended by adding a new Code section to read as follows:45
"48-5-34.
46
(a) In addition to any other requirements provided by law, the ad valorem property tax bill47
form shall be prepared annually by the county tax commissioner or collector and furnished48
to each taxpayer who owes state, county, or county school tax for the current tax year. The49
form shall provide the total amount of such taxes levied on property owned by the50
taxpayer, the amount of property tax credit granted by Act of the 1973 Session of Georgia's51
General Assembly, and the net amount of such taxes due for the current tax year.52
(b) In addition to the requirements of subsection (a) of this Code section, regarding any53
ad valorem property tax bill where the millage rate adopted by a tax authority exceeds the54
estimated roll-back rate, such tax bill shall include a notice containing the name of such55
taxing authority and the following statement in bold print:56
'The adopted millage rate exceeds the estimated roll-back rate as stated in the annual57
notice of assessment that you previously received for this taxable year, which will58
result in an increase in the amount of property tax that you will owe.'"59
SECTION 1-3.60
Said title is further amended in Code Section 48-5-264, relating to designation and duties of61
chief appraiser, by adding a new subsection to read as follows:62
"(d) The chief appraiser shall ensure that every parcel in his or her respective county is63
appraised at least every three years."64
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SECTION 1-4.
65
Said title is further amended in Code Section 48-5-274, relating to the establishment of66
equalized adjusted property tax digest, establishment and use of average ratio, information67
to be furnished by state auditor, grievance procedure, and information to be furnished by68
commissioner, by revising paragraph (1) of subsection (f) as follows:69
"(f)(1) Each county governing authority, each governing authority of a municipality70
having an independent school system, and
each local board of education, and each county71
board of tax assessors, when aggrieved or when having an aggrieved constituent, shall72
have a right, upon written request made within 30 days after receipt of the digest73
information, to refer the question of correctness of the current equalized adjusted property74
tax digest of the local school system to the state auditor. The state auditor shall take any75
steps necessary to make a determination of the correctness of the digest and to notify all76
interested parties of the determination within 45 days after receiving the request77
questioning the correctness of the digest."78
SECTION 1-5.79
Said title is further amended in Code Section 48-5-299, relating to ascertainment of taxable80
property, assessments against unreturned personal property, penalty for unreturned property,81
and changing real property values established by appeal in prior year or stipulated by82
agreement, by revising subsection (c) as follows:83
"(c) When the value of real property is reduced or is unchanged from the value on the84
initial annual notice of assessment or a corrected annual notice of assessment issued by the85
board of tax assessors and such reduced valuation has been established as the result of an86
appeal decision rendered by the board of equalization, hearing officer, arbitrator, or87
superior court pursuant to Code Section 48-5-311 or stipulated by written agreement signed88
by the board of tax assessors and taxpayer or taxpayer's authorized representative, the new89
valuation so established by appeal decision or agreement may not be increased by the board90
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of tax assessors during the next two successive years, unless otherwise agreed in writing
91
by both parties, subject to the following exceptions:92
(1) This subsection shall not apply to a valuation established by an appeal decision if the93
taxpayer or his or her authorized representative failed to attend the appeal hearing or94
provide the board of equalization, hearing officer, or arbitrator with some written95
evidence supporting the taxpayer's opinion of value;96
(2) This subsection shall not apply to a valuation established by an appeal decision or97
agreement if the taxpayer files a return at a different valuation during the next two98
successive years;99
(3) Unless otherwise agreed in writing by both parties, if the taxpayer files an appeal100
pursuant to Code Section 48-5-311 during the next two successive years, the board of tax101
assessors, the board of equalization, hearing officer, or arbitrator may increase or102
decrease the value of the real property based on the evidence presented by the taxpayer103
during the appeal process; and104
(4) The board of tax assessors may increase or decrease the value of the real property if,105
after a visual on-site inspection of the property, it is found that there have been substantial106
additions, deletions, or improvements to such property or that there are errors in the board107
of tax assessors' records as to the description or characterization of the property, or the108
board of tax assessors finds an occurrence of other material factors that substantially109
affect the current fair market value of such property."110
SECTION 1-6.111
Said title is further amended in Code Section 48-5-306, relating to annual notice of current112
assessment, contents, posting notice, and new assessment description, by revising paragraphs113
(1) and (2) of subsection (b) as follows:114
"(1) The annual notice of current assessment required to be given by the county board of115
tax assessors under subsection (a) of this Code section shall be dated and shall contain116
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the name and last known address of the taxpayer. The annual notice shall conform with
117
the state-wide uniform assessment notice which shall be established by the commissioner118
by rule and regulation and shall contain:119
(A) The amount of the previous assessment;120
(B) The amount of the current assessment;121
(C) The year for which the new assessment is applicable;122
(D) A brief description of the assessed property broken down into real and personal123
property classifications;124
(E) The fair market value of property of the taxpayer subject to taxation and the125
assessed value of the taxpayer’s property subject to taxation after being reduced;126
(F) The name, phone number, and contact information of the person in the assessors’127
office who is administratively responsible for the handling of the appeal and who the128
taxpayer may contact if the taxpayer has questions about the reasons for the assessment129
change or the appeals process;130
(G) If available, the website address of the office of the county board of tax assessors;131
and
132
(H) A statement that all documents and records used to determine the current value are133
available upon request; and134
(I) The current year's estimated roll-back rate.135
(2)(A) In addition to the items required under paragraph (1) of this subsection, the notice136
shall contain a statement of the taxpayer’s right to an appeal and an estimate of the137
current year’s taxes for all levying authorities which shall be in substantially the138
following form:139
'The amount of your ad valorem tax bill for this year will be based on the appraised and140
assessed values specified in this notice. You have the right to appeal these values to the141
county board of tax assessors. At the time of filing your appeal you must select one of the142
following options:143
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(i)(A) An appeal to the county board of equalization with appeal to the superior court;144
(ii)(B) To arbitration without an appeal to the superior court; or145
(iii)(C) For a parcel of nonhomestead property with a fair market value in excess of146
$500,000.00 as shown on the taxpayer’s annual notice of current assessment under this147
Code section, or for one or more account numbers of wireless property as defined in148
subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value149
in excess of $500,000.00 as shown on the taxpayer’s annual notice of current150
assessment under this Code section, to a hearing officer with appeal to the superior151
court.152
If you wish to file an appeal, you must do so in writing no later than 45 days after the date153
of this notice. If you do not file an appeal by this date, your right to file an appeal will be154
lost. For further information on the proper method for filing an appeal, you may contact155
the county board of tax assessors which is located at: (insert address) and which may be156
contacted by telephone at: (insert telephone number).'157
(B) The notice shall also contain the following statements in bold print:158
'The estimate of your ad valorem tax bill for the current year is based on the previous159
or most applicable year's millage rate and the fair market value contained in this160
notice. The actual tax bill you receive may be more or less than this estimate. This161
estimate may not include all eligible exemptions.'"162
SECTION 1-7.163
Said title is further amended in Code Section 48-5-311, relating to creation of county boards164
of equalization, duties, review of assessments, and appeals, by revising paragraph (2) of165
subsection (g) as follows:166
"(2) An appeal by the taxpayer as provided in paragraph (1) of this subsection shall be167
effected by emailing, if the county board of tax assessors has adopted a written policy168
consenting to electronic service, or by mailing to or filing with the county board of tax169
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assessors a written petition for review. An appeal by the county board of tax assessors
170
shall be effected by giving a petition for review to the taxpayer. The petition for review171
given to the taxpayer shall be dated and shall contain the name and the last known172
address of the taxpayer. The petition for review shall specifically state the grounds for173
appeal. The petition for review shall be mailed or filed within 30 days from the date on174
which the decision of the county board of equalization, hearing officer, or arbitrator is175
delivered pursuant to subparagraph (e)(6)(D), paragraph (7) of subsection (e.1), or176
division (f)(3)(C)(ix) of this Code section. Within 45 days of receipt of a taxpayer's177
petition for review and before the petition for review is filed in superior court, the county178
board of tax assessors shall send to the taxpayer notice that a settlement conference, in179
which the county board of tax assessors and the taxpayer shall confer in good faith, will180
be held at a specified date and time which shall be no later than 30 days from the notice181
of the settlement conference, and notice of the amount of the filing fee for a petition for182
review, if any, required by the clerk of the superior court. A taxpayer may appear for the183
settlement conference in person, by his or her authorized agent or representative, or both. 184
The county board of tax assessors, in their discretion and with the consent of the185
taxpayer, may alternatively conduct the settlement conference by audio or video186
teleconference or any other remote communication medium. The taxpayer may exercise187
a one-time option to reschedule the settlement conference to a different date and time188
acceptable to the taxpayer during normal business hours. After a settlement conference189
has convened, the parties may agree to continue the settlement conference to a later date.190
If at the end of the 45 day review period the county board of tax assessors elects not to191
hold a settlement conference, then the appeal shall terminate and the taxpayer's stated192
value shall be entered in the records of the board of tax assessors as the fair market value193
for the year under appeal and the provisions of subsection (c) of Code Section 48-5-299194
shall apply to such value. If the taxpayer chooses not to participate in the settlement
195
conference, he or she may not seek and shall not be awarded fees and costs at such time196
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when the petition for review is reviewed in superior court. If neither the taxpayer nor his197
or her authorized agent or representative attends a properly scheduled settlement198
conference or fails to confer with the board of tax assessors in good faith on the matter,199
then such taxpayer shall not receive the benefits of any temporary reduction in the200
amount of taxes due pending the outcome of the appeal and shall not be awarded201
attorney's fees or costs of litigation in connection with the appeal to the superior court.202
If at the conclusion of the settlement conference the parties reach an agreement, the203
settlement value shall be entered in the records of the county board of tax assessors as the204
fair market value for the tax year under appeal and the provisions of subsection (c) of205
Code Section 48-5-299 shall apply to such value. If at the conclusion of the settlement206
conference the parties cannot reach an agreement, then written notice shall be provided207
to the taxpayer that the filing fees for the superior court must be paid by the taxpayer by208
submitting to the county board of tax assessors a check, money order, or any other209
instrument payable to the clerk of the superior court within 20 days of the date of the210
conference. Notwithstanding any other provision of law to the contrary, the amount of211
the filing fee for an appeal under this subsection shall be $25.00. An appeal under this212
subsection shall not be subject to any other fees or additional costs otherwise required213
under any provision of Title 15 or under any other provision of law. Within 30 days of214
receipt of the taxpayer's payment made out to the clerk of the superior court, or, in the215
case of a petition for review filed by the county board of tax assessors, within 30 days of216
giving notice of the petition for review to the taxpayer, the county board of tax assessors217
shall file with the clerk of the superior court the petition for review and any other papers218
specified by the person appealing, including, but not limited to, the staff information from219
the file used by the county board of tax assessors, the county board of equalization, the220
hearing officer, or the arbitrator. Immediately following payment of such $25.00 filing221
fee to the clerk of the superior court, the clerk shall remit the proceeds thereof to the222
governing authority of the county which shall deposit the proceeds into the general fund223
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of the county. All papers and information filed with the clerk shall become a part of the
224
record on appeal to the superior court. At the time of the filing of the petition for review,225
the county board of tax assessors shall serve the taxpayer and his or her attorney of226
record, if any, with a copy of the petition for review filed in the superior court and with227
the civil action file number assigned to the appeal. Such service shall be effected in228
accordance with subsection (b) of Code Section 9-11-5. No discovery, motions, or other229
pleadings may be filed by the county board of tax assessors in the appeal until such230
service has been made."231
PART II232
SECTION 2-1.233
Said title is further amended by adding a new Code section to read as follows:234
"48-5-44.2.
235
(a) For purposes of this Code section, the term:236
(1) 'Ad valorem taxes' means all ad valorem taxes levied by, for, or on behalf of the state237
or any county, consolidated government, municipality, or local school district in this238
state, except for any ad valorem taxes levied to pay interest on and to retire bonded239
indebtedness.240
(2) 'Adjusted base year assessed value' means the sum of:241
(A) The previous adjusted base year assessed value;242
(B) An amount equal to the difference between the current year assessed value of the243
homestead and the base year assessed value of the homestead, provided that such244
amount shall not exceed the total of the previous adjusted base year assessed value of245
the homestead multiplied by the inflation rate for the prior year; and246
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(C) The value of any substantial property change, provided that no such value added247
improvements to the homestead shall be duplicated as to the same addition or248
improvement.249
(3) 'Base year assessed value' means:250
(A) With respect to an exemption under this Code section which is first granted to a251
person on such person's homestead for the 2025 taxable year, the assessed value for252
taxable year 2024, including any final determination of value on appeal pursuant to253
Code Section 48-5-311, of the homestead; or254
(B) In all other cases, the assessed value, including any final determination of value on255
appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year256
immediately preceding the taxable year in which the exemption under this Code section257
is first granted to the applicant.258
(4) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40.259
(5) 'Inflation rate' means the annual inflationary index rate as determined for a given year260
by the commissioner in accordance with subsection (g) of this Code section.261
(6) 'Previous adjusted base year assessed value' means:262
(A) With respect to the year for which the exemption under this Code section is first263
granted to a person on such person's homestead, the base year assessed value; or264
(B) In all other cases, the adjusted base year assessed value of the homestead as265
calculated in the taxable year immediately preceding the current year, including any266
final determination of value on appeal pursuant to Code Section 48-5-311.267
(7) 'Substantial property change' means any increase or decrease in the assessed value268
of a homestead derived from additions or improvements to, or the removal of real269
property from, the homestead which occurred after the year in which the base year270
assessed value is determined for the homestead. The assessed value of the substantial271
property changes shall be established following any final determination of value on272
appeal pursuant to Code Section 48-5-311.273
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(b)(1) Subject to the limitations provided in this Code section, each resident of this state274
is granted an exemption on that person's homestead from ad valorem taxes in an amount 275
equal to the amount by which the current year assessed value of that homestead,276
including any final determination of value on appeal pursuant to Code Section 48-5-311,277
exceeds its previous adjusted base year assessed value.278
(2) Except as provided for in subsection (c) of this Code section, no exemption provided279
for in this subsection shall transfer to any subsequent owner of the property, and the280
assessed value of the property shall be as provided by law.281
(c) The surviving spouse of the person who has been granted the exemption provided for282
in subsection (b) of this Code section shall continue to receive the exemption provided283
under subsection (b) of this Code section, so long as such surviving spouse continues to284
occupy the residence as a homestead.285
(d) No person shall receive the exemption granted by subsection (b) of this Code section286
unless such person or person's agent files an application with the tax receiver or tax287
commissioner of his or her respective local government or governments charged with the288
duty of receiving returns of property for taxation giving such information relative to 289
receiving such exemption as will enable such tax receiver or tax commissioner to290
make a determination regarding the initial and continuing eligibility of such person for 291
such exemption; provided, however, that any person who had previously applied for292
a homestead exemption, was allowed such homestead exemption for the 2024 tax year, and293
remains eligible for a homestead exemption for that same homestead property in the 2025294
tax year shall be automatically allowed the exemption granted under subsection (b) of this295
Code section for that homestead without further application. Such tax receiver or tax296
commissioner shall provide application forms for this purpose.297
(e) The exemption granted by subsection (b) of this Code section shall be claimed and298
returned as provided in Code Section 48-5-50.1. Such exemption shall be automatically299
renewed from year to year so long as the owner occupies the residence as a homestead.300
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After a person or a person's agent has filed the proper application or is automatically301
granted the homestead exemption as provided in subsection (d) of this Code section, it shall302
not be necessary to make application thereafter for any year, and the exemption shall303
continue to be allowed to such person. It shall be the duty of any person granted the304
homestead exemption under subsection (b) of this Code section to notify the tax receiver305
or tax commissioner of the local government or governments in the event such person for306
any reason becomes ineligible for such exemption.307
(f)(1) Except as otherwise provided in paragraph (2) of this subsection, the homestead308
exemption granted by subsection (b) of this Code section shall be in addition to and not309
in lieu of any other homestead exemption applicable to ad valorem taxes.310
(2) The homestead exemption granted by subsection (b) of this Code section shall not311
be applied in addition to any other base year value homestead exemption provided by law312
with respect to the given taxing jurisdiction to which the such law applies. In any such313
event, the tax receiver or tax commissioner of the taxpayer's respective local government314
or governments charged with the duty of receiving returns of property for taxation shall315
apply only the base year value homestead exemption that is larger or more beneficial for316
the taxpayer with respect to the particular taxing jurisdictions to which more than one317
base year value homestead exemption applies.318
(g) For the purposes of this Code section, the commissioner shall promulgate a319
standardized method for determining annual inflationary index rates which reflect the320
effects of inflation and deflation on the cost of living for residents of this state for a given321
calendar year. Such method may utilize the Consumer Price Index as reported by the322
Bureau of Labor Statistics of the United States Department of Labor or any other similar323
index established by the federal government if the commissioner determines that such324
federal index fairly reflects the effects of inflation and deflation on residents of this state.325
(h) The exemption granted by subsection (b) of this Code section shall apply to all taxable326
years beginning on or after January 1, 2025, provided that:327
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(1) A constitutional amendment is ratified and becomes effective on January 1, 2025,328
which authorizes the General Assembly to provide by general law for a homestead329
exemption that shall not be applicable to certain political subdivisions, which elect to opt330
out of the homestead exemption by a date certain; and331
(2) The exemption granted by subsection (b) of this Code section shall not be332
applicable for any county, consolidated government, municipality, or school district for333
which the governing authority of such political subdivision adopts an opt-out334
resolution in accordance with subsection (i) of this Code section.335
(i) The governing authority of any county, consolidated government, municipality, or336
school district may elect to opt out of the homestead exemption otherwise granted by337
subsection (b) of this Code section with respect to such political subdivision through the338
adoption of a resolution to do the same by March 1, 2025, after completing the339
following steps:340
(1) The governing authority shall advertise its intent to do so and shall conduct at least341
three public hearings thereon, at least one of which shall commence between the hours342
of 6:00 P.M. and 7:00 P.M., inclusive, on a business weekday. The governing authority343
shall place an advertisement in a newspaper of general circulation serving the residents344
of the political subdivision and post such advertisement on its website, which shall read345
as follows:346
'INTENT TO OPT OUT OF HOMESTEAD EXEMPTION347
The (name of governing authority) intends to opt out of the statewide adjusted base year348
ad valorem homestead exemption for (name of the political subdivision).349
All concerned citizens are invited to the public hearing on this matter to be held at350
(place of meeting) on (date and time).351
Times and places of additional public hearings on this matter are at (place of352
meeting) on (date and time).'353
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Simultaneously with this notice the governing authority shall provide a press release to the354
local media.355
(2) The advertisement required by paragraph (1) of this subsection shall appear at least356
one week prior to each hearing, be prominently displayed, be not less than 30 square357
inches, and not be placed in that section of the newspaper where legal notices appear and358
shall be posted on the appropriate website at least one week prior to each hearing. In 359
addition to the advertisement specified under this paragraph, the levying or360
recommending authority may include in the notice reasons or explanations for its361
intention to opt out of the homestead exemption.362
(3) No resolution to opt out of the homestead exemption shall become effective with363
respect to a political subdivision unless the procedures and hearings required by this364
subsection are completed and a copy of such resolution is filed with the Secretary of State365
by March 1, 2025."366
PART III367
SECTION 3-1.368
Said title is further amended in Code Section 48-8-6, relating to prohibition of political369
subdivisions from imposing various taxes, ceiling on local sales and use taxes, and taxation370
of mobile telecommunications, by revising subsection (a) as follows:371
"48-8-6.372
(a) There shall not be imposed in any jurisdiction in this state or on any transaction in this373
state local sales taxes, local use taxes, or local sales and use taxes in excess of 2 percent. 374
For purposes of this prohibition, the taxes affected are any sales tax, use tax, or sales and375
use tax which is levied in an area consisting of less than the entire state, however376
authorized, including such taxes authorized by or pursuant to constitutional amendment,377
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except that the following taxes shall not count toward or be subject to such 2 percent378
limitation:379
(1) A sales and use tax for educational purposes exempted from such limitation under380
Article VIII, Section VI, Paragraph IV of the Constitution;381
(2) Any tax levied for purposes of a metropolitan area system of public transportation,382
as authorized by the amendment to the Constitution set out at Georgia Laws, 1964, page383
1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d)384
of the Constitution; and the laws enacted pursuant to such constitutional amendment;385
provided, however, that the exception provided for under this paragraph shall only apply:386
(A) In a county in which a tax is being imposed under subparagraph (a)(1)(D) of Code387
Section 48-8-111 in whole or in part for the purpose or purposes of a water capital388
outlay project or projects, a sewer capital outlay project or projects, a water and sewer389
capital outlay project or projects, water and sewer projects and costs as defined under390
paragraph (4) of Code Section 48-8-200, or any combination thereof and with respect391
to which the county has entered into an intergovernmental contract with a municipality,392
in which the average waste-water system flow of such municipality is not less than 85393
million gallons per day, allocating proceeds to such municipality to be used solely for394
water and sewer projects and costs as defined under paragraph (4) of Code Section395
48-8-200. The exception provided for under this subparagraph shall apply only during396
the period the tax under such subparagraph (a)(1)(D) is in effect. The exception397
provided for under this subparagraph shall not apply in any county in which a tax is398
being imposed under Article 2A of this chapter;399
(B) In a county in which the tax levied for purposes of a metropolitan area system of400
public transportation is first levied after January 1, 2010, and before January 1, 2021. 401
Such tax shall not apply to the following:402
(i) The sale or use of jet fuel; and403
(ii) The sale of motor vehicles; or404
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(C) In a county in which a tax is levied and collected pursuant to Part 2 of Article 2A405
of this chapter;406
(3) In the event of a rate increase imposed pursuant to Code Section 48-8-96, only the407
amount in excess of the initial 1 percent sales and use tax and in the event of a newly408
imposed tax pursuant to Code Section 48-8-96, only the amount in excess of a 1 percent409
sales and use tax;410
(4) A sales and use tax levied under Article 4 of this chapter;411
(5) Either a sales and use tax levied under Article 5 of this chapter or a sales and use tax412
levied under Article 5B of this chapter;413
(6) A sales and use tax levied under Article 5A of this chapter;414
(7) A sales and use tax levied under Article 2 of Chapter 9 of Title 32; and415
(8) A sales and use tax levied under Part 3 of Article 3 of this chapter.416
If the imposition of any otherwise authorized local sales tax, local use tax, or local sales417
and use tax would result in a tax rate in excess of that authorized by this subsection, then418
such otherwise authorized tax may not be imposed.419
(a)(1) Except as provided in this subsection, on and after July 1, 2024, there shall not be420
imposed in any jurisdiction in this state or on any transaction in this state local sales421
taxes, local use taxes, or local sales and use taxes in excess of 2 percent. For purposes422
of this 2 percent limitation, the taxes affected are any sales tax, use tax, or sales and use423
tax which is levied in an area consisting of less than the entire state, however authorized,424
including such taxes authorized by or pursuant to constitutional amendment, and425
regardless of whether another provision of law purports to the contrary, except for the426
following:427
(A) A 1 percent sales and use tax for educational purposes exempted from such428
limitation under Article VIII, Section VI, Paragraph IV of the Constitution;429
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(B) Up to 1 percent in aggregate of any of the transportation related sales and use taxes430
authorized under Articles 5, 5A, and 5B of this chapter and Article 2 of Chapter 9 of431
Title 32; and432
(C) Up to 1 percent in aggregate of any sales and use taxes authorized under Code433
Section 48-8-96, Code Section 48-8-97, Article 2B of this chapter, Part 3 of Article 3434
of this chapter, and Article 4 of this chapter.435
(2) Notwithstanding any provision of law to the contrary, any tax that does not comply436
with the limitations provided in paragraph (1) of this subsection as of July 1, 2025, but437
was initiated in compliance with the law in effect prior to January 1, 2025, shall be438
allowed to continue as authorized under laws that existed prior to July 1, 2025;439
provided, however, that upon the expiration or termination of any such tax, such tax shall440
not be renewed and the jurisdiction that levied such tax shall be fully subject to the441
limitations imposed by this subsection.442
(3) This subsection shall not limit the imposition of any local excise tax, which is443
separately authorized under Chapter 13 of this title.444
(4) Except as provided in paragraph (2) of this subsection, if the imposition of any445
otherwise authorized local sales tax, local use tax, or local sales and use tax would result446
in a tax rate in excess of that authorized by this subsection, then such otherwise447
authorized tax shall not be imposed."448
SECTION 3-2.449
Said title is further amended in Chapter 8, relating to sales and use taxes, by adding a new450
article to read as follows:451
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"Article 2B452
48-8-109.30.453
(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the454
Constitution of this state, there are created within this state 159 special districts. The455
geographical boundaries of each county shall correspond with and shall be conterminous456
with the geographical boundaries of the 159 special districts.457
(b) The territory of each special district shall include all of the territory within the county458
including all municipalities, to the extent the municipal boundaries lie within the459
geographical boundaries of the county and any consolidated government.460
48-8-109.31.461
(a) Subject to the requirement of approval by local referendum and the other requirements462
of this article, to impose within any given special district a special sales and use tax for a463
limited period of time for the limited purpose of property tax relief.464
(b) Except as to rate, a tax imposed under this part shall correspond to the tax imposed by465
Article 1 of this chapter. No item or transaction which is not subject to taxation under466
Article 1 of this chapter shall be subject to a tax imposed under this article, except that a467
tax imposed under this article shall apply to sales of motor fuels as prepaid local tax as468
defined in Code Section 48-8-2 and shall be applicable to the sale of food and food469
ingredients and alcoholic beverages as provided for in Code Section 48-8-3.470
(c) The special sales and use tax provided for in subsection (a) of this Code section may471
be imposed by a special district in 0.05 percent increments, but in no event shall such tax472
exceed 1 percent in total. The levy of such tax upon sales of motor fuels as defined in Code473
Section 48-9-2 shall only be imposed on the retail sales price of the motor fuel which is not474
more than $3.00 per gallon.475
(d)(1) As a condition precedent to the issuance of the call for the referendum:476
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(A) The governing authority of the county whose geographical boundary is477
conterminous with that of the special district and the governing authority or authorities478
of all municipalities that levy an ad valorem tax on property, other than those479
municipalities that are excluded from the special district pursuant to paragraph (3) of480
this subsection, shall have in effect a base year value or adjusted base year value481
homestead exemption; and482
(B) The governing authority of the county whose geographical boundary is483
conterminous with that of the special district and the governing authority or authorities,484
if any, that represent at least 50 percent of the special district's residents of485
municipalities that levy an ad valorem tax on property, other than those municipalities486
that are excluded from the special district pursuant to paragraph (3) of this subsection,487
shall enter into an intergovernmental agreement calling for the tax authorized under this488
article and specifying the proposed rate of the tax, the proposed maximum period of489
time that the tax is to be levied, and the proposed distribution of the tax.490
(2) If the combined total of the populations of all such absent municipalities is less than491
one-half of the aggregate population of all municipalities located within the special492
district that levy an ad valorem tax on property, the political subdivisions entering into493
the intergovernmental agreement shall, on behalf of such absent municipalities, specify494
a percentage of that portion of the remaining proceeds which each municipality that495
levies an ad valorem tax on property shall receive, which percentage shall not be less than496
that proportion which each such absent municipality's population bears to the total497
population of all municipalities that levy ad valorem taxes on property within the special498
district multiplied by that portion of the remaining proceeds which are received by all499
such municipalities within the special district. No portion of the tax shall be apportioned500
to counties and municipalities that do not levy an ad valorem tax on property or do not501
have a base year value or adjusted base year value homestead exemption in effect.502
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(3) Subject to the limitation provided for in Code Section 48-8-6, any special district503
which wholly or partially contains a jurisdiction levying the tax provided for under504
Article 4 of this chapter is authorized to levy the tax authorized under this article. Such505
tax authorized under this article may only be levied in the areas of the special district506
outside of the jurisdiction levying the tax provided for under Article 4 of this chapter.507
Any jurisdiction levying the tax provided for under Article 4 of this chapter shall not be508
considered within the procedure necessary to levy the tax under this article and shall not509
be entitled to any portion of said tax.510
48-8-109.32.511
(a) The intergovernmental agreement required by this article shall specify the maximum512
period of time of the tax, to be stated in calendar years or calendar quarters not to exceed513
five years in total.514
(b) Each such intergovernmental agreement shall prescribe that the county election515
superintendent shall issue the call for an election for the purpose of submitting the question516
of the imposition of the tax authorized by this article to the voters of the county. The call517
for and conduct of any such election shall be in the manner authorized under Code Section518
21-2-540, on a date specified by the intergovernmental agreement from among the dates519
allowed under paragraph (2) of subsection (c) of Code Section 21-2-540. Such election520
superintendent shall cause the date and purpose of the election to be published once a521
week for four weeks immediately preceding the date of the election in the legal organ of522
the county or in a newspaper having general circulation in the county at least equal to that523
of the legal organ.524
(c) The exact ballot language shall be prescribed in the intergovernmental agreement525
which imposes the tax authorized by this article, but shall contain, at a minimum, the526
purpose of the tax, the rate of the tax, and the duration for which the tax shall be imposed.527
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(d) All persons desiring to vote in favor of imposing the tax shall vote 'Yes' and all persons528
opposed to levying the tax shall vote 'No.' If more than one-half of the votes cast are in529
favor of imposing the tax, then the tax shall be imposed as provided in this article;530
otherwise, the tax shall not be imposed and the question of imposing the tax shall not again531
be submitted to the voters of the special district until after 12 months immediately532
following the month in which the election was held; provided, however, that, if an election533
date authorized under paragraph (2) of subsection (c) of Code Section 21-2-540 occurs534
during the twelfth month immediately following the month in which such election was535
held, the question of imposing the tax may be submitted to the voters of the special district536
on such date. The county election superintendent shall hold and conduct the election under537
the same rules and regulations as govern special elections. Such election superintendent538
shall canvass the returns, declare the result of the election, and certify the result to the539
Secretary of State and to the commissioner. The expense of the election shall be paid from540
county funds.541
48-8-109.33.542
(a)(1) If the imposition of the tax is approved by referendum, the tax shall be imposed543
on the first day of the next succeeding calendar quarter which begins more than 50 days544
after the date of the election at which the tax was approved by the voters.545
(2) With respect to services that are regularly billed on a monthly basis, however, the546
resolution or ordinance imposing the tax shall become effective and the tax shall apply547
to the first regular billing period coinciding with or following the effective date specified548
in paragraph (1) of this subsection. A certified copy of the ordinance or resolution549
imposing the tax shall be forwarded to the commissioner to ensure it is received within550
five business days after certification of the election results.551
(b) The tax shall cease to be imposed on the final day of the maximum period of time552
specified for the imposition of the tax.553
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(c) For any special district in which a tax authorized by this article is in effect may, while554
such tax is in effect, the General Assembly may pass a local Act calling for a reimposition555
of a tax as authorized by this article upon the termination of the tax then in effect, and a556
referendum may be held for this purpose while the tax is in effect. Proceedings for such557
reimposition shall be in the same manner as proceedings for the initial imposition of the558
tax as provided for in Code Section 48-8-109.32. Such newly authorized tax shall not be559
imposed until the expiration of the tax then in effect.560
48-8-109.34.561
A tax levied pursuant to this article shall be exclusively administered and collected by the562
commissioner for the use and benefit of the special district imposing the tax. Such563
administration and collection shall be accomplished in the same manner and subject to the564
same applicable provisions, procedures, and penalties provided in Article 1 of this chapter565
except that the sales and use tax provided in this article shall be applicable to sales of motor566
fuels as prepaid local tax as defined in Code Section 48-8-2; provided, however, that all567
moneys collected from each taxpayer by the commissioner shall be applied first to such568
taxpayer's liability for taxes owed the state; and provided, further, that the commissioner569
may rely upon a representation by or on behalf of the county government or the Secretary570
of State that such a tax has been validly imposed, and the commissioner and the571
commissioner's agents shall not be liable to any person for collecting any such tax which572
was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax573
due and accounted for and shall be reimbursed in the form of a deduction in submitting,574
reporting, and paying the amount due if such amount is not delinquent at the time of575
payment. Such dealer deduction shall be at the rate and subject to the requirements576
specified under subsections (b) through (f) of Code Section 48-8-50.577
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48-8-109.35.578
Each sales and use tax return remitting sales and use taxes collected under this article shall579
separately identify the location of each retail establishment at which any of the sales and580
use taxes remitted were collected and shall specify the amount of sales and the amount of581
taxes collected at each establishment for the period covered by the return to facilitate the582
determination by the commissioner that all sales and use taxes imposed by this article are583
collected and distributed according to situs of sale.584
48-8-109.36.585
The proceeds of the tax collected by the commissioner under this article shall be disbursed586
as soon as practicable after collection as follows:587
(1) One percent of the amount collected shall be paid into the general fund of the state588
treasury to defray the costs of administration; and589
(2) The remaining proceeds of the tax shall be distributed to the county whose boundary590
is conterminous with the boundary of the special district to be distributed thereafter by591
such county among the political subdivisions within the special district in accordance592
with the distribution schedule, which shall be prescribed in the intergovernmental593
agreement imposing the tax.594
48-8-109.37.595
Where a local sales or use tax has been paid with respect to tangible personal property by596
the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction597
outside the state, the tax may be credited against the tax authorized to be imposed by this598
article upon the same property. If the amount of sales or use tax so paid is less than the599
amount of the use tax due under this article, the purchaser shall pay an amount equal to the600
difference between the amount paid in the other tax jurisdiction and the amount due under601
this article. The commissioner may require such proof of payment in another local tax602
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jurisdiction as the commissioner deems necessary and proper. No credit shall be granted,603
however, against the tax imposed under this article for tax paid in another jurisdiction if the604
tax paid in such other jurisdiction is used to obtain a credit against any other local sales and605
use tax levied in the special district or any political subdivision within the special district;606
and taxes so paid in another jurisdiction shall be credited first against the tax levied under607
Article 2 of this chapter, if applicable, then against the tax levied under Part 1 of Article608
3 of this chapter, if applicable, then against the tax levied under Part 2 of Article 3 of this609
chapter, if applicable, and then against the tax levied under this article.610
48-8-109.38.611
No tax provided for in this article shall be imposed upon the sale of tangible personal612
property which is ordered by and delivered to the purchaser at a point outside the613
geographical area of the special district in which the tax is imposed regardless of the point614
at which title passes, if the delivery is made by the seller's vehicle, and including United615
States mail or common carrier or by a private or contract carrier licensed by the Federal616
Motor Carrier Safety Administration or the Georgia Department of Public Safety.617
48-8-109.39.618
No tax provided for in this article shall be imposed upon the sale or use of building and619
construction materials when the contract for which the materials are purchased or used was620
advertised for bid prior to the voters' approval of the levy of the tax and the contract was621
entered into as a result of a bid actually submitted in response to the advertisement prior622
to approval of the levy of the tax.623
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48-8-109.40.624
The commissioner shall have the power and authority to promulgate such rules and625
regulations as shall be necessary for the effective and efficient administration and626
enforcement of the collection of the tax authorized by this article.627
48-8-109.41.628
The tax authorized by this article shall be in addition to any other local sales and use tax. 629
The imposition of any other local sales and use tax within a county, municipality, or special630
district shall not affect the authority of a county, municipality, or special district to impose631
the tax authorized by this article, and the imposition of the tax authorized by this article632
shall not affect the imposition of any otherwise authorized local sales and use tax within633
a county, municipality, or special district.634
48-8-109.42.635
(a) Any proceeds received by a political subdivision from the tax authorized by this article636
shall be used by such political subdivision exclusively for tax relief and in conjunction with637
all limitations provided in the intergovernmental agreement authorizing the tax for such638
political subdivision.639
(b)(1) Each taxpayer's ad valorem tax bill shall clearly state the dollar amount by which640
the property tax has been reduced as a result of the imposition of the tax imposed under641
this article.642
(2) The roll-back rate for the political subdivision, which is calculated under Code643
Section 48-5-32.1, shall be reduced annually by the millage equivalent of the net644
proceeds of the tax authorized under this article, which proceeds were received by the645
political subdivision during the prior taxable year.646
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(c) If any political subdivision is not in compliance with the use of the proceeds of a tax647
levied under this article, the commissioner shall not certify the tax digest of such political648
subdivision until it complies with this Code section."649
PART IV650
SECTION 4-1.651
This Act shall become effective on January 1, 2025, and shall be applicable to taxable years652
beginning on or after January 1, 2025; provided, however, that, if a constitutional amendment653
which becomes effective on such date and which authorizes the General Assembly to provide654
by general law for a homestead exemption that applies statewide, but that permits political655
subdivisions to individually opt out of such homestead exemption, has not been ratified, then656
this Act shall stand automatically repealed on such date.657
SECTION 4-2.658
All laws and parts of laws in conflict with this Act are repealed.659
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