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All laws and parts of laws in conflict with this Act are repealed.28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