Georgia HB 322: Ad valorem tax; property bills shall not include any nontax related fees or assessments; provide

Bill Text

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H. B. 322
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House Bill 322
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 provide that2
ad valorem property tax bills shall not include any nontax related fees or assessments; to3
provide for applicability; to provide for related matters; to provide for an effective date; to4
repeal conflicting laws; and for other 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 revising Code9
Section 48-5-33, which is reserved, as follows:10
"48-5-33.11
(a) No bill or assessment for the collection and payment of ad valorem taxes on real12
property shall include any nontax related fees or assessments other than the ad valorem13
assessment of the real property itself. Prohibited charges shall include, but shall not be14
limited to, storm-water service fees; solid waste service fees; fees for water and waste15
water; and any late fees, penalties, or interest related to anything other than the ad valorem16

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H. B. 322
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taxes on the real property itself. Any collection and payment of such nontax related fees17
or assessments shall be addressed in separate billings from property tax bills.18
(b) For purposes of this Code section, nontax related fees and assessments shall not19
include any fee, assessment, charge, or cost related to delinquent ad valorem property tax20
collections, including, but not limited to, any allowed delinquent ad valorem property tax21
collection costs contained in Title 15 or 48. Any such delinquent ad valorem property tax22
collection costs may be included in a property tax bill.23
(c) If the taxpayer remits only a partial payment to the tax commissioner or other local24
fiscal authority, such partial payment shall first be applied to the outstanding balance of ad25
valorem taxes on real property that are due and payable.26
(d) This Code section shall be applicable to all taxable years beginning on or after27
January 1, 2023. Reserved."28
SECTION 2.29
This Act shall become effective upon its approval by the Governor or upon its becoming law30
without such approval.31
SECTION 3.32
All laws and parts of laws in conflict with this Act are repealed.33