07 LC 28
3413
Senate
Bill 291
By:
Senators Mullis of the 53rd, Meyer von Bremen of the 12th, Thomas of the 54th,
Whitehead, Sr. of the 24th, Pearson of the 51st and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to general provisions concerning the ad valorem taxation of
property, so as to provide for annual hearings on property taxes by county and
municipal governing authorities and independent school systems; to provide for
the timing of such hearings; to provide for the advertisement of such hearings;
to provide for related matters; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating
to general provisions concerning the ad valorem taxation of property, is amended
by revising Code Section 48-5-32.1, relating to certification of assessed
taxable value of property and method of computation, resolution or ordinance
required for millage rate, and advertisement of intent to increase property tax,
as follows:
"48-5-32.1.
(a)
As used in this Code section, the term:
(1)
'Ad valorem tax' or 'property tax' means a tax imposed upon the assessed value
of real property.
(2)
'Certified tax digest' means the total net assessed value on the annual property
tax digest certified by the tax commissioner of a taxing jurisdiction to the
department and authorized by the commissioner for the collection of taxes, or,
in the case where the governing authority of a county whose digest has not been
approved by the commissioner has petitioned the superior court of the county for
an order authorizing the immediate and temporary collection of taxes, the
temporary digest so authorized.
(3)
'Levying authority' means a county, a municipality, or a consolidated
city-county governing authority or other governing authority of a political
subdivision of this state that exercises the power to levy ad valorem taxes to
carry out the governing authority´s purposes.
(4)
'Mill' means one one-thousandth of a United States dollar.
(5)
'Millage' or 'millage rate' means the levy, in mills, which is established by
the governing authority for purposes of financing, in whole or in part, the
taxing jurisdiction´s expenses for their fiscal year.
(6)
'Millage equivalent' means the number of mills which would result when the total
net assessed value added by reassessments is divided by the certified tax digest
and the result is multiplied by the previous year´s millage
rate.
(7)
'Net assessed value' means the taxable assessed value of property after all
exemptions.
(8)
'Recommending authority' means a county, independent, or area school board of
education that exercises the power to cause the levying authority to levy ad
valorem taxes to carry out the purposes of such board of education.
(9)
'Roll-back rate' means the previous year´s millage rate minus the millage
equivalent of the total net assessed value added by reassessments.
(10)(9)
'Taxing jurisdiction' means all the real property subject to the levy of a
specific levying authority or the recommended levy of a specific recommending
authority.
(11)(10)
'Total net assessed value added by reassessments' means the total net assessed
value added to the certified tax digest as a result of revaluation of existing
real property that has not been improved since the previous tax digest
year.
(b)
At the time of certification of the digest, the tax receiver or tax commissioner
shall also certify to the recommending authority and levying authority of each
taxing jurisdiction the total net assessed value added by reassessments
contained in the certified tax digest for that tax digest year of the taxing
jurisdiction.
(c)(1)
Whenever a
recommending authority or levying authority shall propose to adopt a millage
rate which does not exceed the roll-back rate, it shall adopt that millage rate
at an advertised public meeting and at a time and place which is convenient to
the taxpayers of the taxing jurisdiction, in accordance with the procedures
specified under Code Section 48-5-32.
(2)
In those instances in which the recommending authority or levying authority
proposes to establish any millage rate which would require increases beyond the
roll-back rate, the recommending authority or levying authority shall advertise
its intent to do so and shall conduct at least three public hearings thereon, at
least one of which shall commence between the hours of 6:00 P.M. and 7:00 P.M.,
inclusive, on a business weekday.
Each year,
before the millage rate is adopted, the recommending authority, excluding any
municipal governing authorities, and the levying authority shall hold two joint
public hearings, one of which shall be held between the hours of 10:00 A.M. and
11:00 A.M. on a business weekday and the second of which shall be held between
the hours of 6:00 P.M. and 7:00 P.M. on a business
weekday. The recommending authority
or
and
levying authority shall
each
place an advertisement in a newspaper of general circulation serving the
residents of the unit of local government, which shall
read
be
captioned as follows: 'NOTICE OF
ANNUAL
PROPERTY TAX
INCREASE
MEETING'.
(2)
The levying authority shall place an advertisement which shall contain the
information listed in this paragraph in the legal organ of the county, and that
advertisement shall run simultaneously with the advertisement of the
recommending authority. This advertisement shall only contain information
relevant to the levying authority. The advertisement shall appear at least one
week prior to each hearing, shall be prominently displayed, and shall not be
placed in that section of the paper where the legal notices appear. The
advertisement shall clearly list the following:
(A)
The digest amount from the previous year;
(B)
The increase in the digest from new property, if applicable;
(C)
The increase in the digest from reassessment, if applicable;
(D)
The digest amount for the current year;
(E)
The millage rate from the previous year;
(F)
The millage rate for the current year;
(G)
The increase in the millage rate, if applicable; and
(H)
An example of how the increase or decrease, if applicable, will impact the
average homeowner by using the following example: 'The difference in taxes on a
$100,000.00 home from the previous year to the current year with no exemptions
(such as homestead exemptions) will be $
(insert
amount).'
The
(name of
recommending authority or levying
authority)
has tentatively adopted a millage rate which will require an increase in
property taxes by
(percentage
increase over roll-back
rate)
percent.
All
concerned citizens are invited to the public hearing on this tax increase to be
held at (place
of meeting)
on (date and
time).'
Simultaneously
with this notice the
recommending
authority or levying authority shall
provide a press release to the local media.
(3)
The
advertisement shall appear at least one week prior to each hearing and shall be
prominently displayed and shall not be placed in that section of the newspaper
where legal notices appear.
The
recommending authority shall place an advertisement which shall contain the
information listed in this paragraph in the legal organ of the county, and that
advertisement shall run simultaneously with the advertisement of the levying
authority. This advertisement shall only contain information relevant to the
recommending authority. The advertisement shall appear at least one week prior
to each hearing, shall be prominently displayed, and shall not be placed in that
section of the paper where the legal notices appear. The advertisement shall
clearly list the following:
(A)
The digest amount from the previous year;
(B)
The increase in the digest from new property, if applicable;
(C)
The increase in the digest from reassessment, if applicable;
(D)
The digest amount for the current year;
(E)
The millage rate from the previous year;
(F)
The millage rate for the current year;
(G)
The increase in the millage rate, if applicable; and
(H)
An example of how the increase or decrease, if applicable, will impact the
average homeowner by using the following example: 'The difference in taxes on a
$100,000.00 home from the previous year to the current year with no exemptions
(such as homestead exemptions) will be $
(insert
amount).'
Simultaneously
with this notice the recommending authority shall provide a press release to the
local media.
(4)
No recommending authority shall recommend and no levying authority shall levy a
millage rate in excess of the proposed millage rate as established pursuant to
paragraph (2) of this subsection without beginning anew the procedures and
hearings required by this Code section and those required by Code Section
48-5-32.
(5)
Any notice or hearing required under this Code section may be combined with any
notice or hearing required under Article 1 of Chapter 81 of Title 36 or Code
Section 48-5-32.
(d)(1)
Each year, before the millage rate is adopted, the municipal governing authority
shall hold two public hearings, one of which shall be held between the hours of
10:00 A.M. and 11:00 A.M. on a business weekday and the second of which shall be
held between the hours of 6:00 P.M. and 7:00 P.M. on a business weekday. If
there is an independent school system located within the municipality, the
municipal governing authority shall hold joint meetings with the independent
school system. The municipal governing authority and, if applicable, the
independent school system shall each place an advertisement in a newspaper of
general circulation serving the residents of the unit of local government, which
shall be captioned as follows: 'NOTICE OF ANNUAL PROPERTY TAX
MEETING'.
(2)
The municipal governing authority shall place an advertisement in the legal
organ of the county which shall contain the information listed in this
paragraph, and that advertisement shall run simultaneously with the
advertisement of the independent school district, if applicable. This
advertisement shall only contain information relevant to the municipal governing
authority. The advertisement shall appear at least one week prior to each
hearing, shall be prominently displayed, and shall not be placed in that section
of the paper where the legal notices appear. The advertisement shall clearly
list the following:
(A)
The digest amount from the previous year;
(B)
The increase in the digest from new property, if applicable;
(C)
The increase in the digest from reassessment, if applicable;
(D)
The digest amount for the current year;
(E)
The millage rate from the previous year;
(F)
The millage rate for the current year;
(G)
The increase in the millage rate, if applicable; and
(H)
An example of how the increase or decrease, if applicable, will impact the
average homeowner by using the following example: 'The difference in taxes on a
$100,000.00 home from the previous year to the current year with no exemptions
(such as homestead exemptions) will be $
(insert
amount).'
Simultaneously
with this notice the municipal governing authority shall provide a press release
to the local media.
(3)
The independent school system shall place an advertisement in the legal organ of
the county which shall contain the information listed in this paragraph, and
that advertisement shall run simultaneously with the advertisement of the
municipal governing authority. This advertisement shall only contain
information relevant to the independent school system. The advertisement shall
appear at least one week prior to each hearing, shall be prominently displayed,
and shall not be placed in that section of the paper where the legal notices
appear. The advertisement shall clearly list the following:
(A)
The digest amount from the previous year;
(B)
The increase in the digest from new property, if applicable;
(C)
The increase in the digest from reassessment, if applicable;
(D)
The digest amount for the current year;
(E)
The millage rate from the previous year;
(F)
The millage rate for the current year;
(G)
The increase in the millage rate, if applicable; and
(H)
An example of how the increase or decrease, if applicable, will impact the
average homeowner by using the following example: 'The difference in taxes on a
$100,000.00 home from the previous year to the current year with no exemptions
(such as homestead exemptions) will be $
(insert
amount).'
Simultaneously
with this notice the independent school system shall provide a press release to
the local media.
(d)
(e)
Nothing contained in this Code section shall serve to extend or authorize any
millage rate in excess of the maximum millage rate permitted by law or to
prevent the reduction of the millage rate.
(e)
(f)
The commissioner shall not accept for review the digest of any county which does
not submit simultaneously with such digest evidence of compliance with this Code
section by the levying
authorities,
and
recommending
authorities,
with the
exception of municipal governing
authorities,
and independent school systems, if
applicable. In the event a digest is not
accepted for review by the commissioner pursuant to this subsection, it shall be
accepted for review upon satisfactory submission by such authorities of such
evidence. The levies of each of the levying authorities other than the county
governing authority shall be invalid and unenforceable until such time as the
provisions of this Code section have been met.
(f)
(g)
The commissioner shall promulgate such rules and regulations as may be necessary
for the administration of this Code section.
(h)
Any notice or hearing required under this Code section may be combined with any
notice or hearing required under Article 1 of Chapter 81 of Title 36 or Code
Section 48-5-32."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.