GA HB1078

The Department of Community Affairs must complete an annual audit, beginning by November 1, 2019, of every county in Georgia that contains a municipality to determine potential savings from consolidating government services between the county and its municipalities.

Audits must cover each municipality lying wholly or partially within a county and estimate the dollar amount of savings that would likely result from service consolidation.

Beginning January 1, 2020, each audited county and municipality must reduce its ad valorem tax millage rate by an amount sufficient to lower tax revenue equal to the savings identified in the prior year's audit.

Amends Chapter 80 of Title 36 of the Official Code of Georgia Annotated by adding new Code section 36-80-26.