GA HB1447

Local taxing bodies (local governments, school systems, and special districts with ad valorem tax authority) must conduct comprehensive efficiency reviews every 10 years beginning January 1, 2027

Reviews must assess administrative costs, employee headcount, and technology usage compared to similar jurisdictions; evaluate utilities bond structure; and determine whether consolidating operations with neighboring entities would reduce administrative costs by at least 5 percent

Written reports must be made public and submitted to the Department of Community Affairs by December 31 of the reporting year

Local taxing bodies that fail to submit required reports become ineligible for state grants or funding until compliance

The Department of Community Affairs will establish report requirements and may use the local government efficiency grant program to assist local taxing bodies with conducting reviews