Having gaveled in everyday this week, the Georgia General Assembly stamped out another five legislative days. Monday set the tone for what became a busy week, with committees meeting from dawn to dusk, and the House and Senate hoppers flush with new legislation. Several significant bills were heard, and the GMA team will continue to monitor the bills of interest to Georgia cities and report on them.  More information will be shared about some of the most important pieces of pending legislation during the policy committee meetings at Cities United Summit this weekend.
 

Statewide Floating Homestead Exemption Bill Heard in Committee

Senate Bill 349 by Sen. Chuck Hufstetler (R-Rome), known as the ‘Save our Homes Act,’ is a comprehensive ad valorem taxation bill which includes numerous property tax revisions advocated for on behalf of GMA. SB 349 removes the Taxpayer Bill of Rights advertisement requirement if the millage rate is set at or below the previous year’s millage rate. The bill would also remove the requirement to include the tax estimate on the tax assessment notice. SB 349 would also limit the three year lock on the valuation of property only if the taxpayer receives a lower property valuation on appeal. The bill would require that the current tax assessment notice includes a list of all ad valorem tax exemptions that have been granted and are applicable to the current tax year. SB 349 would prohibit the taxpayer from receiving a temporary reduction in the amount of taxes due if the taxpayer, or his/her representative(s), does not attend a tax appeal settlement conference. 

In addition to the process reforms that are advantageous to Georgia cities, this bill also provides for a statewide floating homestead exemption which would restrict assessment increases on homesteaded property to no more than 3 percent annually for all property taxes levied.  This legislation is a response to rapidly increasing valuations in many jurisdictions and, while intended to provide relief for homeowners, does have a significant affect on city revenue streams.  The legislation would over time shift the property tax burden from homesteaded property to other real property, such as residential rental property and commercial and industrial property.  GMA has had conversions with the author and is continuing to work with legislators to understand fully the implications of this shift.
 
Senate Bill 349 was heard for the first time in the Senate Finance Committee, also chaired by Sen. Hufstetler, on Monday January 22nd.
House Speaker Jon Burns announces tax relief package on Wednesday, Jan. 24 alongside House sponsors.
photo courtesy of @JonBurnsGA on X, formerly Twitter


House Speaker Announces Tax Package

  • House Bill 1015 (Lauren McDonald R-Cumming) would lower the state income tax rate from 5.49 percent to 5.39 percent
  • House Bill 1019 (Matt Reeves R-Duluth) would double the state homestead exemption, increasing the exemption from $2,000 to $4,000, and this exemption would be applied to assessments for city property taxes
  • House Bill 1021 (Lauren Daniel R-Locust Grove) would increase the depended tax deduction from $3,000 to $4,000
  • House Bill 1024 (Shaw Blackmon R-Bonaire) would remove the statutory limit on the amount that can be placed in the state’s “rainy day fund”
Tax legislation and tax relief proposals were a major topic of conversation in the early days of the 2024 session.  On Thursday, Speaker Jon Burns and key House members presented a series of tax proposals which will collectively represent the House’s tax relief priorities for this year. The tax package is comprised of the following bills: 
Gwinnett County police officer Ashley Wilson has spearheaded the advocacy effort for legislation that would help first responders get treatment for PTSD.
photo courtesy of GPB

Bill to Provide Care for First Responders Passes Committee

House Bill 451 by Rep. Devan Seabaugh (R-Marietta) would require that public entities maintain insurance coverage for first responders if they are diagnosed with post-traumatic stress disorder.

HB 451 was heard in House Public Safety & Homeland Security Committee on Wednesday, Jan. 24. Representatives from the Georgia Association of Chiefs of Police, the Georgia State Firefighters Association, and Gwinnett County police officer Ashley Wilson all testified in support of the bill. Officer Wilson has championed the push for this legislation due to her own struggle to get treatment for PTSD after her partner was shot and killed in 2018. You can hear more about Wilson's story in her recent interview with GPB.

Status: HB 451 was passed out of committee and will now go to House Rules. GMA supports this bill.

More specifics of the bill:
  • The PTSD diagnosis must be a result of a traumatic event while working for the public entity and would be for events that take place after July 1, 2023.
  • Those diagnosed with PSTD would receive a single $10,000 lump sum payment and up to 36 months of disability (income replacement) benefits over the course of their lifetime if unable to return to work as a first responder as a result of the PTSD.
GMA Assistant General Counsel Ryan Bowersox and ACCG Deputy Director of Governmental Affairs Todd Edwards testified in support of HB 461 before the House Ways and Means Subcommittee on Income Tax.

Bills to Watch

Community Development

House Bill 514 by Rep. Dale Washburn (R-Macon) would create a six-month limitation on local zoning moratoriums.
Status: remains in conference committee; GMA is monitoring the status of the final conference committee report

House Bill 981 by Rep. James Burchett (R-Waycross) would set a $500 cap related to issuing a permit or other such approval by a local government to a qualified agricultural producer regarding the construction or renovation of an agricultural structure.
Status: pending in House Agriculture and Consumer Affairs Committee
 

Municipal Government

House Bill 290 by Rep. Mitchell Scoggins (R-Cartersville) would limit the amount of compensation a county tax commissioner may receive for collection of municipal taxes.
Status: passed Senate Finance Committee by substitute and is awaiting a Senate floor vote

House Bill 456 by Rep. Stan Gunter (R-Blairsville) establishes a two-year term for all municipal court judges and provides a removal mechanism in the event of the breach of an employment agreement.
Status: passed the House Judiciary Committee by substitute but was sent back to them by the House Rules Committee at the request of the author.

House Bill 461 by Rep. Brad Thomas (R-Holly Springs) would make revisions concerning a city's calculation of regulatory fees, specifically building inspection fees.
Status: received a hearing this Tuesday, Jan. 23 in the House Ways and Means Committee 

House Bill 813 by Rep. Victor Anderson (R-Cornelia) clarifies and standardizes the process for creation of a new city by setting forth the procedural steps in state law rather than just in legislative committee rules.
Status: pending in House Rules Committee

House Bill 905 by Rep. Matt Reeves (R-Duluth) would clarify provisions of the Zoning Procedures Law relative to the role of quasi-judicial boards and agencies and the appeal process from their decisions.
Status: pending in House Rules Committee

Public Safety

Senate Bill 16 by Sen. John Albers (R-Roswell) would allow municipalities to establish EMS service areas and is a priority for GMA as we aim to address the critical need for efficient EMS response times.
Status: pending in Senate Health and Human Services Committee

House Bill 348 by Sen. J Collins (R-Villa Rica) would revise the regulations for speed cameras in school zones. GMA is monitoring this bill closely for expected changes prior to committee action.
Status: pending in Senate Public Safety Committee

House Bill 451 by Rep. Devan Seabaugh (R-Marietta) establishes an insurance program to cover post-traumatic stress disorder claims for first responders and requires city participation in the program. 
Status: passed the House Public Safety and Homeland Security Committee and awaiting action by the House Rules Committee

House Bill 935 by Rep. Ken Vance (R-Milledgeville) would require the governing body of local law enforcement agencies to apply for and secure a permit from the GA Department of Transportation prior to placing a speed detection device within a school zone, as opposed to the school applying.
Status: pending in House Motor Vehicles Committee

Revenue and Finance

Senate Bill 349 by Sen. Chuck Hufstetler (R-Rome) would improve the notice requirements for tax assessments and millage rate adjustments to be more transparent, but would also allow for a statewide floating homestead exemption with a cap of 3 percent.
Status: scheduled to have a hearing on Monday, Jan. 22 in Senate Finance Committee, which is chaired by Sen. Hufstetler

Senate Bil 364 by Sen. John Albers (R-Roswell) would allow for a statewide floating homestead exemption with a cap of 3 percent or the rate inflation, whichever is less. The exemption would be based on the assessment value from 2020, 2021, or 2022, whichever is lowest.
Status: pending in the Senate Finance Committee with a hearing scheduled for Monday, Jan. 29

House Bill 862 by Rep. Mitchell Horner (R-Ringgold) would allow for HOST and LOST to be levied simultaneously.
Status: pending in the House Ways and Means Committee

House Bill 946 by Rep. Lee Hawkins (R-Gainesville) allows for a referendum on a single-county T-SPLOST without the requirement of unanimous approval of the agreement by all local jurisdictions and provides protection for those jurisdictions that are not party to the agreement. 
Status: pending in the House Ways & Means Committee

House Bill 1019 by Rep. Matt Reeves (R-Duluth) would double the amount of the statewide homestead exemption from $2,000 to $4,000, provided the property owner lives in the home as their primary residence, and would have to go through a statewide referendum upon passage into law.
Status: pending in House Ways & Means Committee

House Bill 1031 by Rep. Shaw Blackmon (R-Bonaire) would require mandatory reappraisal of parcels at least once every three years and would require the estimated roll-back rate to be included on the annual notice of current assessment.
Status: pending in House Ways & Means Committee 

Cities United Summit 2024 has begun!

 

Whether you're signed for a full day of training classes today and tomorrow, planning to attend policy committee meetings on Sunday, or just coming on Monday for the Legislative Breakfast and Cities United Day at the Capitol, we are so excited to welcome you to the Atlanta Hilton this weekend for the 2024 Cities United Summit!

You can find the full schedule of events for the weekend, a digital copy of the program, FAQs and other great resources HERE.


Speaking of Policy Committees, we've got a fantastic slate of panelists lined up for you on Sunday, listed below. Don't forget that policy committee meetings are open to all GMA members.


Community Development
Chair- Regina McDuffie, City Manager, Brunswick
Representative Matt Reeves (R-Duluth)
Representative Dale Washburn (R-Macon)
Representative Spencer Frye (D-Athens)
US Senate Staffer, Office of Senator Warnock

Environment and Natural Resources
Chair - Janie Reid, Councilmember, Eatonton
Representative Lynn Smith (R-Newnan)
Senator Sheikh Rahman (D-Lawrenceville)
John Eunice, Deputy Director, EPD

Municipal Government
Chair - Mayor Anthony Ford, Stockbridge
Representative Victor Anderson (R-Cornelia)
Representative Teri Anulewicz (D-Smyrna)

Public Safety
Chair - Mayor Eric Wilson, Forsyth
Senator Sonya Halpern (D-Atlanta)
Senator Randy Robertson (R-Cataula)
Anna Adams, Executive VP of External Affairs, Georgia Hospital Association 

Revenue and Finance
Chair - Mayor Skip Henderson, Columbus
Senator Chuck Hufstetler (R-Rome)
Representative Debbie Buckner (D-Junction City)
Representative Clint Crowe (R-Jackson)
Kyle Wingfield, President & CEO, Georgia Public Policy Foundation

Transportation
Chair - Mayor Michael Chidester, Byron
Representative Rick Jasperse (R-Jasper)
Senator Derek Mallow (D-Savannah)
Ann Purcell, Vice Chair, GDOT Board
 Friday Focus calls are back!
with the GMA Governmental Relations team

every Friday at 9 a.m. via Zoom
 
When advocating on behalf of Georgia’s cities, GMA’s greatest asset is an informed and engaged membership, and this is especially true when the policy issue or piece of legislation is particularly complex or consequential.

The Friday Focus calls are an opportunity for you, our members, to deepen your understanding of the issues being addressed by the General Assembly this session and feel more empowered to advocate on behalf of your city.
 
Click here to register!

For additional assistance please reach out to Kendall Daniels, kdaniels@gacities.com
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