| 1 | 1 | | 25 LC 59 0004 |
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| 2 | 2 | | House Bill 712 |
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| 3 | 3 | | By: Representatives Scott of the 76 |
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| 4 | 4 | | th |
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| 5 | 5 | | , Davis of the 87 |
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| 6 | 6 | | th |
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| 7 | 7 | | , and Schofield of the 63 |
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| 8 | 8 | | rd |
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| 9 | 9 | | |
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| 10 | 10 | | A BILL TO BE ENTITLED |
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| 11 | 11 | | AN ACT |
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| 12 | 12 | | To amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, |
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| 13 | 13 | | 1 |
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| 14 | 14 | | relating to general provisions regarding ad valorem taxation of property, so as to prohibit ad2 |
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| 15 | 15 | | valorem property tax bills from including any nontax related fees or assessments; to provide3 |
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| 16 | 16 | | for applicability; to provide for related matters; to repeal conflicting laws; and for other4 |
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| 17 | 17 | | purposes.5 |
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| 18 | 18 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 |
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| 19 | 19 | | SECTION 1.7 |
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| 20 | 20 | | Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to8 |
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| 21 | 21 | | general provisions regarding ad valorem taxation of property, is amended by adding a new9 |
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| 22 | 22 | | Code section to read as follows:10 |
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| 23 | 23 | | "48-5-35. |
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| 24 | 24 | | 11 |
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| 25 | 25 | | (a) No bill or assessment for the collection and payment of ad valorem taxes on real12 |
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| 26 | 26 | | property shall include any nontax related fees or any assessments other than the ad valorem13 |
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| 27 | 27 | | assessment of the real property itself.14 |
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| 28 | 28 | | H. B. 712 |
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| 29 | 29 | | - 1 - 25 LC 59 0004 |
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| 30 | 30 | | (b) For purposes of this Code section, nontax related fees or assessments shall include, but15 |
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| 31 | 31 | | shall not be limited to, storm-water service fees; solid waste service fees; fees for water and16 |
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| 32 | 32 | | waste water; and any late fees, penalties, or interest related to anything other than the ad17 |
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| 33 | 33 | | valorem taxes on the real property itself. Any collection and any payment of such nontax18 |
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| 34 | 34 | | related fees or assessments shall be addressed in billings separate from bills or assessments19 |
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| 35 | 35 | | for the collection and payment of ad valorem taxes on real property.20 |
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| 36 | 36 | | (c) For purposes of this Code section, nontax related fees or assessments shall not include21 |
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| 37 | 37 | | any fee, assessment, charge, or cost related to delinquent ad valorem property tax22 |
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| 38 | 38 | | collections, including, but not limited to, any delinquent ad valorem property tax collection23 |
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| 39 | 39 | | costs allowed pursuant to Title 15 or 48.24 |
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| 40 | 40 | | (d) This Code section shall be applicable to all bills and assessments issued on or after25 |
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| 41 | 41 | | January 1, 2026."26 |
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| 42 | 42 | | SECTION 2.27 |
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| 43 | 43 | | All laws and parts of laws in conflict with this Act are repealed.28 |
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| 44 | 44 | | H. B. 712 |
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| 45 | 45 | | - 2 - |
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