Vicki Lambert
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Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011

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(404) 724-7003

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Georgia Department Of Revenue
Local Government Services Division
2001 Passed Legislation

House Bill 37 - Ad valorem tax; exempt certain equipment; family owned producer

This bill is a technical correction to HB 1416 enacted during the 2000 session. It corrects the statutory definition of "qualified farm products producer" by adding the word "qualified" to the definition, thus making the statute agree with the caption and ballot question. The practical consequences is that it will make it clear that the farm equipment exemption only applies to a qualified farm products producer.

Effective: April 27, 2001 Act 284

House Bill 253 -- Motor vehicles; registration; amend provisions

This bill extends the initial registration period for 30 days if the purchaser has not received a title within 26 days of purchase. Since no ad valorem tax may become due if a vehicle is registered during the initial registration period, the practical consequences of this bill will be to remove the ad valorem tax on vehicles in those limited circumstances where an extension is granted.

Effective: July 1, 2001

Signed: April 28, 2001 Act 364

House Bill 299 -- Ad valorem tax; homestead exemption; certain residents

This bill changes the income limitations for a 62-year-old resident seeking the $10,000 school tax homestead exemption from $10,000 gross income to $10,000 net income. In computing the net income, only the income of the husband and wife living in the same household are considered, eliminating the income of others living in the home. Also, retirement income is excluded up to the maximum amount of Social Security benefits payable to an individual and their spouse (currently $36,864).

Effective: January 1, 2003 if ratified in Nov 2002 election.

Signed: April 27, 2001 Act 343

House Bill 302 -- County officers; minimum salaries

This bill amends the minimum salary schedules for clerks of courts, probate judges, sheriffs, tax commissioners, magistrates, and coroners. Tax commissioners salaries were increased about 31%. The bill also increases the monthly compensation for a tax commissioner who acts as an ex officio sheriff from $236.25 to $309.93 per month. Finally, the bill provides a minimum monthly expense allowance for tax commissioners based upon population.

Effective: July 1, 2002

Signed: April 27, 2001 Act 290

House Bill 364 -- Ad valorem tax; heavy duty equipment motor vehicles; rentals

Current law provides that most heavy-duty equipment in the inventory of a dealer is exempt from taxation. This bill provides that the renting of such equipment by the dealer does not remove it from the "for sale" inventory such that it would become subject to tax. For this provision to apply, the dealer must be primarily in the business of selling heavy-duty equipment and not renting it.

Effective: July 1, 2001

Signed: April 27, 2001 Act 294

House Bill 456 -- County boards of equalization; members; qualifications

Current law prohibits an assessor from serving on a board of equalization. This bill prohibits any member of the governing authority of a county, municipality, consolidated government, county or independent board of education from serving on the board of equalization.

Effective: April 20, 2001

Signed: April 20, 2001 Act 199

House Bill 509 -- Income Tax Credits; low income housing

This bill prohibits the tax assessors from considering income tax credits related to the ownership of real property when determining the fair market value of such property. The practical consequences are minimal since this information can not be obtained by subpoena under current legal restrictions applicable to tax assessors and other approaches to value are available that do not need this information.

This bill also clarifies 48-5-41 (a)(12) to exempt those nonprofit homes for the aged when such homes are not owned directly by a 501(c)(3) company, but instead are owned by a limited liability company (LLC) that is itself fully owned by the 501 (c)(3) company. The practical consequences is that the LLC is effectively disregarded and the property is treated for ad valorem tax purposes as if it is directly owned by the 501 (c)(3) company, and is thus exempt.

Effective: July 1, 2001

Signed: April 27, 2001 Act 348

Senate Bill 150 -- Ad valorem tax; personal property exemption; increase amount

This bill increases the tangible personal property exemption of an individual taxpayer from $500 to $7,500.

Effective: January 1, 2003 if ratified in Nov 2002 election.

Signed: April 28, 2001 Act 374

Senate Bill 162 - Public Health Hazards and Nuisances; abatement action

This bill, sponsored by the Georgia Municipal Association, beefs up the ability of cities and counties to force the repair or demolition of dilapidated or crime infested buildings. It adds a new provision to require the tax commissioner to use his or her tax collection authority to enforce the collection of repair or demolition costs from the property owner.

Effective: July 1, 2001

Signed: April 28, 2001 Act 368

Senate Bill 230 -- Public Geographic Information Systems; electronic records; contracts to sell

This bill seeks to put some controls and cost recovery mechanisms on data that is accumulated in a county's geographical information system (GIS). It allows local governments to contract with outside vendors to make the information available to the public at a fee. The practical consequences of this may be to prevent GIS data from being subject to the normal terms of the Open Records Act.

Effective: April 27, 2001

Signed: April 27, 2001 Act 372