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GA HB302
Bill
Status
Introduced
2/9/2017
Primary Sponsor
Randy Nix
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AI Summary
- Revises the required public notice language for proposed millage rate increases beyond the roll-back rate, changing the heading from "NOTICE OF PROPERTY TAX INCREASE" to "NOTICE OF PROPOSED PROPERTY TAX REVENUE INCREASE" and replacing references to "tax increase" with "proposed millage rate"
- Adds new required disclosure elements to the advertisement, including the anticipated additional tax revenue in dollar terms compared to the prior fiscal year, the reason for the revenue increase (higher assessed values, higher millage rate, or both), and the roll-back millage rate needed to generate the same revenue as the prior year
- Removes the previous requirement to show estimated tax increases for average-value homes and nonhomestead properties, replacing it with guidance for taxpayers to calculate their own expected taxes by multiplying the proposed millage rate by their assessed value after exemptions
- Requires the advertisement to be posted on the recommending or levying authority's website at least one week prior to each hearing, in addition to the existing newspaper publication requirement
- Clarifies that the commissioner shall not accept a tax digest if a non-municipal authority has set a millage rate exceeding the roll-back rate without full compliance, and that non-county levying authority levies are invalid and unenforceable until compliance is achieved
Legislative Description
Ad valorem tax; property; change certain requirements to notice pertaining to millage rate adoption
Last Action
House Withdrawn, Recommitted
2/15/2018
Full Bill Text
No bill text available