23 LC 43 2567
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Senate Bill 56
By: Senators Hufstetler of the 52nd and Williams of the 25th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad
1
valorem taxation, so as to require the state revenue commissioner to contract with the board2
of the Employees' Retirement System of Georgia to offer certain county tax commissioners3
the option to participate in a state administered deferred compensation plan; to provide for4
a limited state match of contributions; to provide for terms and conditions; to revise5
provisions concerning the duties of county tax commissioners with respect to the assessment6
and collection of municipal taxes and fees; to provide for terms and conditions; to provide7
for related matters; to provide for effective dates and applicability; to provide for8
nonseverability; to repeal conflicting laws; and for other purposes.9
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10
SECTION 1.11
Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem12
taxation, is amended by adding a new Code section to Part 3 of Article 3, relating to13
compensation for county tax officials and administration, to read as follows:14 23 LC 43 2567
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"48-5-184.15
(a) As used in this Code section, the term 'eligible county tax commissioner' means any16
county tax commissioner or tax collector who is compensated pursuant to Code Section17
48-5-183 and is not eligible to participate in any state retirement system as such term is18
defined in Code Section 47-20-3.19
(b) The state revenue commissioner shall contract with the Board of Trustees of the20
Employees' Retirement System of Georgia for the administration of a deferred21
compensation plan offered as a state benefit for eligible county tax commissioners.22
(c)(1) Subject to the contract required under subsection (b) of this Code section, the23
Board of Trustees of the Employees' Retirement System of Georgia shall investigate and24
approve a deferred compensation plan that offers to eligible county tax commissioners25
income tax benefits in connection with plans authorized by the United States Internal26
Revenue Code of 1986, so that compensation deferred under such plan shall not be27
included for purposes of computation of any federal income tax withheld on behalf of any28
such tax commissioner or payable by such tax commissioner before any deferred payment29
date. All contributions to such deferred compensation plans shall also be exempt from30
state withholding tax so long as such contributions are not includable in gross income for31
federal income tax purposes.32
(2) Notwithstanding any conflicting provisions of paragraph (1) of this subsection, for33
any deferred compensation plan established pursuant to said paragraph, the Board of34
Trustees of the Employees' Retirement System of Georgia shall be authorized to include35
as an option for eligible county tax commissioners a qualified Roth contribution program36
in accordance with Section 402A of the United States Internal Revenue Code of 1986.37
(d)(1) On and after July 1, 2023, for any eligible county tax commissioner who38
contributes a percentage from his or her minimum annual salary paid by the county39
pursuant to paragraphs (1) and (2) of subsection (b) of Code Section 48-5-183 into the40
deferred compensation plan established under this Code section, the state shall contribute41 23 LC 43 2567
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an equal amount into such eligible county tax commissioner's plan account, up to a42
maximum of 5 percent; provided, however, that all state contributions to plan accounts43
shall be subject to limitations imposed by federal law.44
(2) Each eligible county tax commissioner may make such additional contributions as45
he or she desires, subject to limitations imposed by federal law.46
(e) The Board of Trustees of the Employees' Retirement System of Georgia and the state47
revenue commissioner shall be entitled to impose requirements for the withholding and48
remittance of contributions by county governing authorities in order to effectuate this Code49
section and comply with state and federal law."50
SECTION 2.51
Said chapter is further amended by revising Code Section 48-5-359.1, relating to contracts52
for county tax commissioners to prepare municipal tax digests and assess and collect53
municipal taxes, as follows:54
"48-5-359.1.55
(a)(1)(A) Any municipality wholly or partially located within a county may contract56
for any such county and its tax commissioner to prepare the tax digest for such57
municipality; to assess and collect municipal taxes, fees, or special assessments in the58
same manner as county taxes; and, for the purpose of collecting such municipal taxes,59
fees, or special assessments to invoke any remedy permitted for collection of municipal60
taxes or fees.61
(B) A municipality may only contract with a county tax commissioner under this Code62
section concerning the areas of the municipality represented by such county tax63
commissioner.64
(2) Any contract authorized by this subsection shall:65
(A) Be a three-party contract negotiated between and approved by the municipality, the66
county, and the county's tax commissioner;67 23 LC 43 2567
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(B) Be applicable only and limited to the county tax commissioner's current term of68
office plus the year immediately following it, inclusive of any period of the current term69
of office fulfilled by any other person serving as the county tax commissioner;70
(C) Specify the exact services to be provided by the county tax commissioner;71
(D) Specify an amount to be paid by the municipality to such tax commissioner's72
county; such amount shall substantially approximate the cost to the county of providing73
the services to the municipality; and74
(E) Specify the total amount to be paid by the municipality to such county and75
thereafter paid by such county to its tax commissioner for conducting such services.76
(3) In addition to the fixed salary that a county must pay to its tax commissioner by law,77
a county shall pay to its tax commissioner any amounts received by the county and due78
to the tax commissioner under any contracts approved by such county governing79
authority in accordance with subparagraph (2)(E) of this subsection, provided that the80
aggregate amount paid to or accepted, received, or retained by the county tax81
commissioner for the contractual services allowed under this subsection shall not, for any82
year, exceed 50 percent of the minimum annual salary to be paid to such tax83
commissioner by the county pursuant to Code Section 48-5-183 and subsection (g) of84
Code Section 48-5-137, regardless of whether such county tax commissioner is paid by85
a fixed salary or by a fee system of compensation in lieu of a fixed salary. For any year86
in which the amount to be paid to the county tax commissioner would exceed such annual87
limit, the excess funds shall be returned no later than April 1 of the following year by the88
county to the contracting municipalities, which paid their contractual amounts in full, in89
a pro rata share based upon the total number of tax parcels within each municipality90
relative to the combined number of tax parcels of all such contracting municipalities.91
(a)(1)(A) This paragraph shall apply to a county which has fewer than 50,000 tax92
parcels within such county.93 23 LC 43 2567
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(B) Any county and any municipality wholly or partially located within such county94
may contract, subject to approval by the tax commissioner of the county, for the tax95
commissioner to prepare the tax digest for such municipality; to assess and collect96
municipal taxes in the same manner as county taxes; and, for the purpose of collecting97
such municipal taxes, to invoke any remedy permitted for collection of municipal taxes.98
Any contract authorized by this subsection between the county governing authority and99
a municipality shall specify an amount to be paid by the municipality to the county100
which amount will substantially approximate the cost to the county of providing the101
service to the municipality. Notwithstanding the provisions of any other law, the tax102
commissioner is authorized to contract for and to accept, receive, and retain103
compensation from the municipality for such additional duties and responsibilities in104
addition to that compensation provided by law to be paid to the tax commissioner by105
the county.106
(2)(A) This paragraph shall apply to any county which has 50,000 or more tax parcels107
within such county.108
(B) Any county and any municipality wholly or partially located within such county109
may contract for the tax commissioner to prepare the tax digest for such municipality;110
to assess and collect municipal taxes in the same manner as county taxes; and, for the111
purpose of collecting such municipal taxes, to invoke any remedy permitted for112
collection of municipal taxes. Any contract authorized by this subsection between the113
county governing authority and a municipality shall specify an amount to be paid by the114
municipality to the county which amount will substantially approximate the cost to the115
county of providing the service to the municipality. Notwithstanding the provisions of116
any other law, the tax commissioner is authorized to accept, receive, and retain117
compensation from the county for such additional duties and responsibilities in addition118
to that compensation provided by law to be paid to the tax commissioner by the county.119 23 LC 43 2567
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(3)(A) This paragraph shall apply to any county which contains 14 or more120
municipalities, in whole or in part, within such county, and paragraphs (1) and (2) of121
this subsection shall not apply to such counties.122
(B) Any county and any municipality wholly or partially located within such county123
may contract for the county tax commissioner to prepare the tax digest for such124
municipality; to assess and collect municipal taxes in the same manner as county taxes;125
and, for the purpose of collecting such municipal taxes, to invoke any remedy permitted126
for collection of municipal taxes. Such contracts shall not be subject to the approval127
of any county tax commissioner. Any contract authorized by this subparagraph128
between the county governing authority and a municipality shall specify an amount to129
be paid by the municipality to the county which amount will substantially approximate130
the cost to the county of providing the service to the municipality, as well as the cost131
to the county of providing compensation to its tax commissioner, if any, with respect132
to providing such service. Notwithstanding any provision of law to the contrary,133
including paragraphs (1) and (2) of this subsection, the tax commissioner of any such134
county shall conduct such additional duties and responsibilities, and shall be authorized135
to accept, receive, and retain compensation to be determined and paid by the county for136
such additional duties and responsibilities in addition to that compensation provided by137
law to be paid to the tax commissioner by the county. Nothing in this subparagraph138
shall require a county to compensate the county tax commissioner for such additional139
duties and responsibilities.140
(b) With respect to any county for which the office of tax commissioner has not been141
created, any reference in subsection (a) of this Code section to the tax commissioner shall142
be deemed to refer to the tax receiver and the tax collector."143 23 LC 43 2567
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SECTION 3.
144
This Act shall become effective upon its approval by the Governor or upon its becoming law145
without such approval; provided, however, that:146
(1) Section 1 of this Act shall become effective on July 1, 2023; and147
(2) Section 2 of this Act shall be applicable on and after the effective date of this Act;148
provided, however, for any active contract that was executed in accordance with Code149
Section 48-5-359.1 as it existed the day before the effective date of this Act, Section 2 of150
this Act shall become applicable upon the expiration of such active contract and shall be151
applicable thereafter, including to any renewal or extension of such contract. 152
SECTION 4.153
In the event any section, subsection, paragraph, subparagraph, item, sentence, clause, phrase,154
or word of this Act is declared or adjudged to be invalid or unconstitutional, the remaining155
portions of this Act shall automatically be repealed upon the entry of such declaration or156
adjudication and shall not remain of full force and effect after such declaration or157
adjudication. The General Assembly declares that it would not have enacted the remaining158
parts of this Act if it had known that such portion of this Act would be declared or adjudged159
invalid or unconstitutional.160
SECTION 5.161
All laws and parts of laws in conflict with this Act are repealed. 162