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GA HB788

Bill

Status

Passed

4/24/2014

Primary Sponsor

Lynne Riley

Click for details

Origin

House of Representatives

2013-2014 Regular Session

AI Summary

  • Exempts from ad valorem (property) taxation all private interests in Board of Regents of the University System of Georgia campus property primarily used for student housing or parking, when a private party is contractually obligated to operate it for the benefit of a public college or university and the interest resulted from a competitive procurement
  • Classifies such privately held interests on university system property as "public property" for tax exemption purposes and specifies these arrangements shall not constitute special franchises
  • Requires a statewide referendum on the November 2014 general election ballot for voter approval, with the question framed as whether University System property utilized by providers of student housing and other facilities should "continue to be exempt from taxation to keep costs affordable"
  • If approved by more than half of voters, the tax exemption takes effect January 1, 2015, and applies to all tax years beginning on or after that date; if not approved, the exemption and related provisions are automatically repealed on January 1, 2015

Legislative Description

Ad valorem tax; property owned by University System of Georgia operated by third party; provide exemption

Last Action

Effective Date

4/24/2014

Full Bill Text

No bill text available