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GA SR104
Resolution
Status
Introduced
1/30/2017
Primary Sponsor
Bill Heath
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AI Summary
- Proposes an amendment to the Georgia Constitution to prohibit the state from imposing ad valorem taxes on tangible property on or after January 1, 2019, replacing the existing cap of one-fourth mill per dollar of assessed value
- Preserves a fictional state millage rate of one-fourth mill solely for calculating the distribution of intangible tax revenues to the state under general laws in effect as of January 1, 2019
- Exempts the state's assessment and collection of ad valorem taxes on public utilities, railroad companies, and airlines on behalf of local governments, as well as state administrative functions related to local ad valorem taxation
- Maintains all tax, penalty, interest liabilities, refund eligibility, prosecutions, and civil actions related to taxable years or violations occurring prior to January 1, 2019
- Requires submission to Georgia voters as a constitutional amendment ballot question: "Shall the Constitution of Georgia be amended so as to prohibit state ad valorem taxes?"
Legislative Description
State Ad Valorem Taxes; prohibit levy -CA
Last Action
Senate Tabled
2/26/2018
Full Bill Text
No bill text available