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Vicki Lambert
Director
4125 Welcome All Road
Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011
Email: local.government.services@dor.ga.gov
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Georgia Department Of Revenue
Local Government Services Division
2000 Legislation

House Bill 20 (O.C.G.A. 48-5-42). This bill increases the ad valorem tax exemption for tools and implements owned by manual laborers from $300 to $2500, if approved by the voters of Georgia in the November 2000 general election.

Signed 4/19/00 ACT 653- Upon Ratification


House Bill 441 (O.C.G.A. 48-5-471). This bill exempts from ad valorem taxes any vehicle wholly owned or one vehicle jointly owned by a nonresident member of the armed forces temporarily stationed in this state as a result of military orders. This exemption does not extend to any vehicle used in a business. This becomes effective January 1, 2001.

Signed 5/1/00 ACT 761


House Bill 446 (O.C.G.A. 48-5-52.1). This bill extends the disabled veterans homestead exemption of $43,000 to any unremarried surviving spouse of any member of the armed forces who was killed in any war or armed conflict. This bill must be approved by the voters of Georgia in the November 2000 general election.

Signed 4/27/00 ACT 497 Upon Ratification


House Bill 518 (O.C.G.A. 48-5-404). This bill requires tax commissioners or tax collectors in counties with a population over 30,000 to remit weekly to the county board of education all money collected for school systems. Counties with a population less than 30,000 are to remit funds every two weeks. This bill becomes effective July 1, 2000.

Signed 5/01/00 ACT 767


House Bill 523 (O.C.G.A. 20-2-164, 48-5-274, 48-5-341, 48-5-342, 48-5-342.1, 48-5-343, 48-5-344, 48-5-345, 48-5-348 and 48-5-349.2). This bill places sole responsibility for creating the annual sales ratio study with the Department of Audits. The study is to be used by the Department of Revenue to determine if county tax digests fall within the acceptable assessment ratio, and if an additional one quarter mill tax is due the state.

Signed 5/1/00 ACT 937


House Bill 684 (O.C.G.A. 48-5-48). This bill revises the applicable Federal title provisions and clarifies the maximum disabled veterans exemption to $43,000. This bill becomes effective July 1, 2000.

Signed 5/1/00 ACT 782


House Bill 939 (O.C.G.A. 48-5-32.1). This bill allows the Revenue Commissioner to review a county tax digest without verifying that municipal governing authorities are in compliance with provisions established under the "Taxpayer Bill of Rights." This bill becomes effective upon the Governors signature or July 1, 2000.

Signed 5/1/00 ACT 797


House Bill 1118 (O.C.G.A. 48-5-7.2). This bill extends the rehabilitated historic property preferential assessment to not more than two acres of land being used to preserving specimen trees. This bill becomes effective July 1, 2000.

Signed 4/27/00 ACT 689


House Bill 1178 (O.C.G.A. 48-5-71, 48-5-72, 48-5-74, 48-5-77, 48-5-78, 48-5-79 and 48-5-80). This bill allows municipalities to enact a tax deferral program for ad valorem taxes for citizens over 62 years of age who meet certain income requirements.

It also changes within these code sections "tax commissioner or tax collector" to read "the appropriate tax official." This bill becomes effective July 1, 2000.

Signed 4/20/00 ACT 667


House Bill 1217 (O.C.G.A. 48-5-7.4). This bill changes the qualifications for a conservation use covenant to extend the definition of a family-owned farm entity to persons that are related by either blood or marriage within the fourth degree of civil reckoning. It allows any family corporation or a family limited partnership to have a general partner who holds no more than 5 percent interest in the family limited partnership to still qualify for conservation use covenant. The bill also allows the newly formed family farm entity to use an estimate of income for determining eligibility. This bill becomes effective upon the Governors signature or July 1, 2000.

Signed 5/01/00 ACT 829


House Bill 1224 (O.C.G.A. 48-5-295 and 48-5-442). This bill allows tax assessors to be removed from office for failure to meet the qualifications and requirements of the position. This portion of the bill becomes effective upon the Governors signature. The bill also requires motor vehicles to be assessed for ad valorem tax purposes by using 75 percent of the fair market value and 25 percent of the wholesale value for tax year 2001. In 2002 and thereafter, motor vehicles will be assessed based upon the average of fair market value and wholesale value. This part of the bill becomes effective on January 1, 2001.

Signed 4/18/00 ACT 512


House Bill 1247 (O.C.G.A. 48-5-41). This bill extends an ad valorem tax exemption to property which is owned exclusively by an Elks Lodge and which is used exclusively for charitable, fraternal, or benevolent purposes. This bill must be ratified in the November 2000 general election.

Signed 4/27/00 ACT 702 Upon Ratification


House Bill 1265 (O.C.G.A. 48-5-19). This bill changes the oath provision to become a declaration when making a tax return. The bill provides penalties for false statements when making a tax return, allows for digital signatures, and provides that the Commissioner can promulgate rules and procedures for digital signatures. This bill becomes effective July 1, 2000.

Signed 5/01/00 ACT 839


House Bill 1296 (O.C.G.A. 48-5-262, 48-5-295 and 48-5-295.1). This bill allows the county governing authority to place tax assessors and their staffs under the county civil service system. It allows county tax assessors to be removed if they do not meet the requirements for holding office. It also establishes a review board. This bill becomes effective upon the Governors signature or July 1, 2000.

Signed 5/01/00 ACT 843


House Bill 1310 (O.C.G.A. 48-6-73). This bill changes the day in which intangible recording tax is submitted to the Commissioner from the 1st to the 10th of the month.

This bill becomes effective upon the Governors signature or July 1, 2000.

Signed 5/01/00 ACT 846


House Bill 1403 (O.C.G.A. 36-89-4). This bill changes the manner in which the ad valorem tax credit is calculated to determine the homeowner tax relief credit. This bill becomes effective upon the Govenors signature or July 1, 2000.

Signed 4/19/00 ACT641


House Bill 1416 (O.C.G.A. 48-5-41.1). If ratified in the November 2000 general election, this bill will exempt from ad valorem taxes farm tractors, combines and all other farm equipment owned by family-owned farm products producers.

Signed 3/28/00 ACT 735 Upon Ratification


House Bill 1417 (O.C.G.A. 48-5-478.2). This bill will exempt from ad valorem taxes a single motor vehicle owned or leased to any veteran who has been awarded the Purple Heart citation. This bill will become effective January 1, 2001.

Signed 4/18/00ACT 513


House Bill 1441 (O.C.G.A. 48-5-474 and 48-5-475). This bill requires the State Revenue Commissioner and the Commissioner of Motor Vehicle Safety to jointly prescribe a form for the application of motor vehicles registration. It also makes local tax commissioners agents of the state revenue commissioner for the purposes of collecting ad valorem taxes in connection with the registration of motor vehicles.

Signed 3/28/00 ACT 737 With Governors Right of Extension


Senate Bill 309 (O.C.G.A. 48-5-299 and 48-5-311). This bill allows any property owner whose property is located within two or more counties to have the two county boards of tax assessors cooperatively investigate valuation of said property within their jurisdiction and exchange that information to determine uniformity. This bill becomes effective upon the Governors signature or July 1, 2000.

Signed 3/30/00 ACT 722


Senate Bill 340 (O.C.G.A. 48-5-304). This bill requires that the Commissioner shall not approve a county tax digest when 5 percent or more of the property value is in dispute and 5 percent or more of the number of parcels is either on appeal or in arbitration. The bill allows the Commissioner to remove from the digest calculations any appealed property which represents more than 1.5 percent of the total digest. This bill becomes effective July 1, 2000.

Signed 5/01/00 ACT 945


Senate Bill 352 (O.C.G.A. 48-3-19). This bill provides that no person may pay an execution for ad valorem taxes and thereby become the transferee until the local tax official is able to verify that the local transferee is current on all ad valorem taxes within that jurisdiction. This bill becomes effective upon the Governors signature or July 1, 2000.

Signed 4/20/00 ACT 660


Senate Bill 398 (O.C.G.A.50-34-7). This bill establishes the OneGeorgia Authority and extends an ad valorem tax exemption to real and personal property owned or leased by the authority.

Signed 4/21/00 ACT 682


Senate Resolution 569 Creates a Senate Boat and Motor Title and Ad Valorem Taxation Study Committee. The Committee shall be abolished on December 31, 2000.


Senate Resolution 580 Amends the Constitution to provide that marine vessels may be classified into separate subclasses for ad valorem tax purposes and allows different taxing procedures to be established for both subclasses of marine vessels. This resolution must be ratified in the November 2000 general election.

Signed 4/28/00 ACT 48 Upon Ratification