Ad Valorem Tax - Timber
HR 686 by Rep. Sam Watson (R-Moultrie) proposes a constitutional amendment to reduce the rate of ad valorem tax assessment of timber sales or harvest and requires the Georgia General Assembly to appropriate monies, per a formula, to each county, municipality, and school district that experienced an ad valorem tax reduction in the preceding year due to the change in the manner of assessment for timber.
Annual IRS Update
HB 1320 by Rep. David Knight (R-Griffin) is the annual update to sync the state’s tax codes with tax changes made at the federal level.
Appraisal Standards – Insurance
HB 1310 by Rep. Emory Dunahoo (R-Gillsville) requires an appraisal provision in residential and commercial fire and extended coverage insurance policies and provides guidelines for appraising the amount of loss.
HR 13 by Rep. Dar’shun Kendrick(D-Lithonia) is a resolution urging the United States Congress to enact legislation removing cannabis from the federal Controlled Substances Act, exempting certain activities related to marijuana, facilitating the full spectrum of private banking services for cannabis related business and encouraging scientific research as related to cannabis products.
Class Action Litigation
HB 183 by Rep. Marvin Lim (D-Norcross) amends the Fair Business Practice Act to all class actions in certain cases.
HB 656 by Rep. Penny Houston (R-Nashville) among other things, would require credit consumer reporting agencies to place a COVID-19 alert along with or accompanying any consumer report or credit score provided by the consumer credit reporting agency in the file of that consumer indicating the consumer has been impacted by the COVID-19 pandemic.
SB 52 by Sen. Bruce Thompson (R-White) provides standards for cybersecurity programs to protect businesses from liability while providing for affirmative defenses for data breaches of private information.
HB 260 by Rep. Todd Jones (R-Cumming) provides standards for cybersecurity programs to protect businesses from liability while providing for affirmative defenses for data breaches of private information. The bill is similar to SB 52
HR 877 by Rep. Mesha Mainor (D-Atlanta) encourages the Department of Education to dedicate personnel, funds and other resources to statewide outreach efforts to promote and improve cybersecurity education, training and workforce development.
HR 53 by Rep. Kim Schofield (D-Atlanta) urges Congress to place a moratorium on the three main credit reporting bureaus, Experian, Trans Union, and Equifax; suspend credit downgrades; and remove other negative impacts on personal or business credit reports during the COVID-19 pandemic.
Computer Equipment Sales Tax Exemption
HB 1291 by Rep. Vance Smith (R-Pine Mountain) revises the spending threshold and extends the sunset date for a sales tax exemption for the sale or lease of computer equipment to be incorporated into the facilities of high-technology companies.
Computer Equipment Tax Exemption
HB 1223 by Rep. Chuck Martin (R-Alpharetta) extends the sunset date for a sales tax exemption for the sale or lease of computer equipment to be incorporated into facilities of high technology companies to Dec. 31, 2023.
Corporate Income Tax Filings
HB 1058 by Rep. Bruce Williamson (R-Monroe) removes the requirement that affiliated corporations file separate state income tax returns unless the Department of Revenue has requested or preapproved the filing of consolidated returns.
Credit Repair Organizations
SB 371 by Sen. Larry Walker (R-Perry) allows for-profit credit repair organizations to operate in Georgia
HB 974 by Rep. Joseph Gullett (R-Acworth) requires the electronic filing of deeds, states that the inclusion of an incorrect tax parcel I.D. number or the absence of such number does not invalidate a deed, if otherwise properly filed, and requires certain information to be included on the first page of security deed
HB 148 by Rep. Kim Schofield (D-Atlanta) relates to development authorities directors, officers, compensation, adoption of bylaws, delegation of powers and duties, conflicts of interest and audits to provide for taxpaying business owners to be appointed to the authorities and provides a process for removal of directors from the authorities.
Development Authority Governance
HB 923 by Mary Margaret Oliver (D-Decatur) caps the per diem allowance for development authority board members at no more than the per diem allowed for the General Assembly members and adds the Georgia Government Transparency and Campaign Finance Commission to those who may enforce an existing prohibition against a director of a development authority providing legal services to the authority.
HB 1181 by Rep. Derrick Jackson (D-Tyrone) prohibits the directors of development authorities appointed by the governing authority of a county or municipality from serving as Chairperson or CEO of the development authority; and requires county development authorities of “massively municipalized counties” (any county where two or more municipalities cover 95% or more of the land area in the county) to obtain the approval to acquire properties, undertake projects or grant tax abatements from the school systems and municipalities in which any portion of the property is located.
Development Impact Fees
HB 1130 by Rep. Tommy Benton (R-Jefferson) authorizes development impact fees for education to be imposed by local school boards in high growth local school systems.
SB 63 by Sen. Matt Brass (R-Newnan) and HB 229 by Rep. Kasey Carpenter (R-Dalton) are similar bills that prohibit the proprietor of a digital application platform from requiring a developer to use a specific digital application distribution platform, a specific in-application payment system, or to take retribution against a developer for using an alternative application distribution platform or choose to use an alternative in-application payment system.
SB 360 by Sen. Sheila McNeill (R-Brunswick) creates a new law called Cotton’s Law; adds “disabled minor” to disabled adults and elder persons who may be subject to exploitation or intimidation.
HB 230 by Rep. Kim Schofield (D-Atlanta) and SB 61 by Sen. Tonya Anderson (D-Lithonia) are similar bills that prohibit discrimination based on hairstyles associated with race, color, or national origin relative to fair housing, education, labor and industrial relations, and fair employment practices.
HB 408 by Rep. Sharon Cooper (R-Marietta) revises procedures for the initiation of dispossessory actions and, among other things, requires a demand by the owner and provides a tenant's opportunity to cure.
HB 301 by Rep. Sam Park (D-Lawrenceville) provides for certain notices to tenants involved in dispossessory proceedings such as sufficiency of notices for termination of tenancies, responses to dispossessory proceedings, and stays of writs of possession under certain circumstances.
HB 1149 by Rep. Rhonda Burnough (D-Riverdale) would enact the Georgia Evictions Records Restriction Act to provide for certain records of dispossessory actions be sealed from the public, including a onetime sealing of such records during a public health emergency when nonpayment was caused by uncontrolled loss of income.
SB 439 by Sen. Lindsey Tippins (R-Marietta) would allow owners of property that is in dispossessory proceedings to be represented at such proceedings by an agent, by an attorney in fact, or by an attorney at law, in addition to representing themselves.
Downtown Development Authorities
HB 161 by Rep. Jan Tankersley (R-Statesboro) would remove a provision providing perpetual existence to downtown development authorities.
Down Payment Assistance Savings Plan
SB 491 by Sen. Gail Davenport (D-Atlanta) calls upon the Department of Revenue to create a down payment savings program to be administered by banks and credit unions
Earned Wage Access
HB 674 by Rep. Tom Kirby (R-Loganville) requires companies providing earned wage access services to employers to register with the Department of Banking and Finance.
SB 531 by Sen. Lester Jackson (D-Savannah) relates to eminent domain and provides for an alternative process for counties, municipalities, or consolidated government to condemn certain blighted properties.
SB 227 by Sen. Harold Jones (D-Augusta) provides an; alternative process for a county, municipality, or consolidated government to condemn certain blighted properties.
SB 14 by Sen. Tonya Anderson (D-Atlanta) will allow applicants for benefits to obtain their personnel files when their claims are contested by their former employers.
HB 1177 by Rep. Debra Bazemore (D-South Fulton) prohibits an employer from seeking salary history information in the hiring process; requires employers to post hourly or compensation pay ranges and the general benefits to be offered for all open positions; and requires employers to announce all promotion opportunities to all employees before such promotion is completed.
Equitable Gender and Diversity Representation
SR 125 by Sen. Lester Jackson (R-Savannah) encourages equitable and diverse gender representation on the boards and in the senior management of Georgia companies and institutions.
HB 1458 by Rep. Spencer Frye (D-Athens), amends the Fair Housing Act adding new categories for protection including age, gender identity, and source of income.
Fair Tax Act
HB 1459 by Rep. Emory Dunahoo (R-Gillsville) repeals the state’s income tax and replaces the structure with one based on sales and use taxes.
HB 681 by Rep. Bill Yearta (R-Sylvester) requires the Department of Education to develop a comprehensive financial literacy course tobe taught to 10th or 11th grade students.
HB 819 by Rep. Marvin Lim (D-Norcross) creates within the Department of Community Affairs a foreclosure diversion program where a neutral party would be appointed to attempt to come to a foreclosure diversion agreement between a lender and a borrower.
Freedom to Farm
HB 1150 by Rep. Robert Dickey (R-Musella) seeks to provide protection to farmers from frivolous and nuisance lawsuits. The bill is pending in the House Agriculture and Consumer Affairs Committee.
HB 733 by Rep. Tyler Smith (R-Bremen) revises the definition of a guaranteed asset protection waiver to allow a waiver contract to be issued with or without a fee. The waiver may also provide, with or without a separate charge, a benefit that waives an amount, or provides a borrower with a credit, toward the purchase of a replacement vehicle.
Georgia Agribusiness & Rural Jobs Act
HB 500 by Rep. James Burchett (R-Waycross) extends the Act by providing for a second round of funding. HB 504
by Rep. Bruce Williamson (R-Monroe) also extends the Act with a second round of funding and additionally authorizes tax credits for medical equipment and supplies manufacturers, pharmaceutical and medicine manufacturers, and other tax credit programs dealing with high-impact aerospace defense projects, Georgia ports and railroads.
SR 615 by Sen. Donzella James (D-Atlanta) creates a study committee to look into the operation of homeowner associations.
Homeowner Association Study Committee
HR 117 by Rep. William Boddie (D-East Point) creates a committee to study how homeowners’, condominium owners’ and similar community associations could be better organized to implement requirements and procedures for turnover and transition from declarants, developers or management companies.
Intangible Recording Tax
by Rep. Will Wade (R-Dawsonville) would repeal intangible recording tax. The bill is pending in the House Ways & Means Committee.
Income Tax Credits – Revitalization Zones
HB 1380 by Rep. John Corbett (R-Lake Park) revises various provisions related to the sunset and automatic repeal of income tax credits for revitalization zones.
Landlord / Tennant
SB 206 by Sen. Nikki Merritt (D-Grayson) provides that prospective tenant shall not be refused a rental based on previous eviction during COVID-19 public health emergency.
HB 894 by Rep. William Boddie (D-East Point) prohibits a landlord from refusing to rent to a prospective tenant due to a previous eviction during a period of a public health emergency due to COVID-19.
HB 965 by Rep. Mesha Mainor (D-Atlanta) requires landlords of an apartment building or complex with 50 or more residential units to obtain various crime information from the law enforcement agencies in the area of the property and furnish such listing or summary of crimes to the residents at least every six months and requires such crime information to be furnished to prospective tenants. Additionally, the bill makes it a violation of the Fair Business Practices Act, i.e., an unfair and deceptive practice, to fail to provide such crime information.
HB 1221 by Rep. Matthew Gambill (R-Cartersville) requires lien filings of $10,000 and less to include certain additional documentation.
HB 1388 by Rep. James Burchett (R-Waycross) provides an alternative procedure for the designation of the official legal organ for various notices.
by Rep. Mesha Mainor (D-Atlanta) requires a merchant to accept cash as legal tender for payment for goods and services and prohibits discrimination against a cash buyer by requiring the buyer to use credit to make a purchase.
Legal Organ – Government Notices
by Greg Dolezal (R-Cumming) would allow a county to designate the official local government website as it’s official legal organ for the publication of any required local government notices.
Lottery Game for Small Business Loans
HR 581 by Yasmin Neal (D-Jonesboro) proposes a Constitutional Amendment to authorize the General Assembly to provide the net proceeds of one or more lottery games to support economic development by providing loans to support small businesses located in Georgia. The businesses must be independently owned and operated by Georgia residents who are current students at a Georgia school of higher education.
Low-Income Building Projects
HR 756 by Rep. Rob Leverett (R-Elberton) proposes a constitutional amendment to allow qualified low-income building projects to be classified as a separate class of property for ad valorem tax purposes allowing such property to be assessed at different rates, by different methods and on different assessment dates.
SB 445 by Sen. Max Burns (R-Sylvania) revises civil penalties that may be assessed for violations of the National Manufactured Housing Construction and Safety Standards Act of 1974 by removing a cap on the civil penalties.
HB 645 by Rep. Micah Gravely (R-Douglasville) revises the state medical cannabis statute and among other things, adds credit unions as authorized to open bank accounts for proposed applicants. Language from this bill has been added to SB 195.
Military Fair Housing Act
HB 299 by Rep. Sandra Scott (D-Rex) would prohibit discriminatory housing practices directed toward current and formers members of the military.
Mobile Homes – Derelict Notices
HB 1294 by John Corbett (R-Lake Park) provides for the timing of sending the notice by a landowner when a mobile home has been determined to be derelict. The bill is pending in the House Judiciary Committee.
Homes – Tiny Homes and Taxation Location
HB 1334 by Rep. Stan Gunter (R-Blairsville) includes tiny homes on wheels in the definition of mobile homes and provides that mobile homes shall be returned for taxation primarily in the county where they are functionally located
Mortgage Broker/Lender Licensing
SB 470 by Sen. Randy Robertson (R-Cataula) relates to the licensing of mortgage lenders and mortgage brokers to, among other things, provide for different categories of felony convictions for purposes of investigations of mortgage loan originator applicants.
Motor Vehicle Titling
HB 1478 by Rep. Jason Ridley (R-Chatsworth) makes voluntary the current mandatory requirement that motor vehicle titles be handled electronically.
National Infrastructure Bank
SR 267 by Sen. Shekh Rahman (D-Lawrenceville) calling on Congress to pass legislation creating a national infrastructure bank.
HB 1413 by Rep. Trey Rhodes (R-Greensboro) authorizes local governments to establish and adopt commercial property assessed clean energy and storm resiliency (C-PACER) programs.
Property Association Assessments
SB 154 by Sen. Donzella James (D-Atlanta) restricts property association assessments to no more than 20% of mortgage costs.
HB 74 by Rep. Dale Washburn (R-Macon) provides that it shall be unlawful for a person with intent to hinder, delay, impair, or defraud a creditor's rights to deed or otherwise transfer title to real property to another person without the knowledge or consent of such other person.
Political Subdivision Loans
by Rep. Chuck Martin (R-Alpharetta) proposes a constitutional amendment providing that temporary loans for counties, municipalities and other political subdivisions are payable by the end of the borrowing local government’s fiscal year, rather than by the end of the calendar year.
Regional Development Authorities
HB 1044 by Rep. Clay Pirkle (R-Ashburn). The bill provides for the creation of regional development authorities and provides an enhancement for the jobs tax credit for such authorities.
Real Estate Transfer Tax
HB 416 and HB 417 by Rep. Shaw Blackmon (R-Bonaire) are related to the imposition and collection of the real estate transfer tax.
Real Estate – Offer to Purchase
SB 582 by Sen. Horacena Tate (D-Atlanta) amends the Fair Business Practices Act to require certain disclosure on an unsolicited offer to buy real estate and provides for a class action remedy for damages.
Real Estate – Telephone Solicitations
SB 585 by Sen. Horacena Tate (D-Atlanta) adds the solicitation for the sale of real property to the current statutory telephone solicitation prohibitions and provides for a class action remedy for damages.
HB 554 by Rep. Stan Gunter (R-Blairsville) revises when an action related to a dispute involving real property may operate as a lis pendens.
Residential Eviction Diversion
HB 818 by Rep. Marvin Lim (D-Norcross) would allow courts overseeing dispossessory proceedings to establish a residential eviction diversion program to include mediation between landlords and tenants, with mandatory participation by landlords in any scheduled mediation proceedings.
by Rep. Dale Washburn (R-Macon) prohibits local governments from restricting residential dwellings from being rented.
HB 1371 by Rep. Rick Jasperse (R) would establish the Rural Health Advancement Commission to address healthcare workforce shortages in rural areas of Georgia.
Rural Hospital Tax Credits
HB 1041 by Rep. Clay Pirkle (R-Ashburn) increases tax credits for contributions to rural hospital organizations.
Sales Tax Exemption – Digital Mining
HB 1342 by Rep. Don Parsons (R-Marietta) exempts from the state sales and use taxes the sale or use of electricity used in the commercial mining of digital assets.
Sales & Use Tax – Digital Goods
HB 594 by Rep. Kasey Carpenter (R-Dalton) expands sales and use taxation to encompass certain transactions of digital goods and services. Stored monetary products are specifically excluded.
SB 606 by Sen. Max Burns (R-Sylvania) relates to self-storage facilities and would shorten the time between advertisement and sale of abandoned property.
Semiconductor Supply Chain
HR 879 by Rep. Ron Stephens (R-Savannah) urges the Georgia Congressional delegation to support the United States Innovation and Competition Act and the America COMPETES Act of 2022, two bills to show a strong initiative by Congress to strengthen the semiconductor supply chain, the American economy and national security. The resolution mentions Georgia’s financial processing and payments industry as depending on the substantial use of semiconductors.
HB 1389 by Rep. Teri Anulewicz (R-Smyrna) would enact the “Georgia Safe Workplaces Act” relating to sex discrimination in employment.
SB 363 by Sen. Blake Tillery (R-Vidalia) amends the Code relating to written solicitations for corporate filings to add “employment or labor posters or notices” to the items that must be identified as solicitations and specifically allows class action lawsuits for a violation of these provisions.
SB 364 by Sen. Blake Tillery (R-Vidalia) allows class action lawsuits for damages against certain persons violating law provisions relating to telephone solicitations.
Statute of Frauds
SB 485 by Sen. Greg Dolezal (R-Alpharetta) relates to the Statute of Frauds and provides that agreements with value in excess of $10,000 shall be in writing.
SB 57 by Sen. Jen Jordan (D-Atlanta) requires economic analyses to be conducted by the state auditor for certain tax benefits upon request by the chairpersons of the House Committee on Ways and Means and the Senate Finance Committee to include summaries related fiscal notes and other matters. Because the Bank Tax Credit is not well understood by many members, we track legislation like this should legislators choose to review that credit. Here’s a link to a White Paper published by GBA’s Tax Advisory Committee about the credit.
HB 1189 by Rep. Bruce Williamson (R-Monroe) expands state income tax credits currently allowable for the purchase and acquisition of qualified investment property by manufacturing and telecommunications facilities to include mining facilities.
HB 1302 by Rep. Josh Bonner (R-Fayetteville) provides for a one-time tax credit for individual taxpayers who filed income tax returns for the 2020 and 2021 taxable years. Rep. Bonner is one of Gov. Kemp’s floor leaders and introduced the bill at the Governor’s request
Tax Exemptions – Data Center Equipment
HB 1187 by Rep. Noel Williams (R-Cordele) extends the sales and use tax exemption for certain high technology data center equipment until the year 2038.
Timber Ad Valorem Taxation
HB 997 by Rep. Sam Watson (R-Moultrie) would exempt timber equipment and timber products held by timber producers from ad valorem taxes.
Title Pawn Lenders
SB 593 by Sen. Randy Robertson (R-Columbus) creates a regulatory scheme within the Department of Banking and Finance for title pawn lender supervision.
Tax Levy Sales
SB 471 by Randy Robertson (R-Cataula) authorizes online public sales under tax levies and executions.
HB 1088 by Rep. Stan Gunter (R-Blairsville) provides for a nonjudicial foreclosure process of time-share estates. A similar bill was introduced in the Senate, SB 493 by Sen. Jeff Mullis (R-Chickamauga). Our thanks to Rep. Gunter and Sen. Mullis for incorporating GBA recommended language their bills to recognize the position of the lienholder.
Tort Liability Immunity
HB 559 by Rep. Matthew Wilson (D-Atlanta) is similar to H.B. 112 by Rep. Trey Kelley (R-Cedartown) related to immunity from liability to certain claims related to COVID-19. However, HB 559 limits protection to health care providers.
Trusts and Estates – Abandoned Spouse
HB 1296 by Rep. Gregg Kennard (D-Lawrenceville) relates to wills, trusts and administration of estates and prohibits inheritance by an abandoning spouse; provides that an abandoning spouse shall be treated as having predeceased the descendent for purposes of distribution of the decedent’s property and in regard to appointment as a personal representative or trustee.
Trusts & Estates – Forfeiture of Interest
SB 543 by Sen. Sonya Halpern (R-Atlanta) relates to wills, trusts and administration of estates and among other things, provides for the forfeiture of an intestate share of an estate under certain circumstances.
HB 1352 by Rep. Vance Smith (R-Pine Mountain) relates to the disposition of unclaimed property making significant additions and rewriting existing unclaimed property laws, including how wills found in safe deposit boxes are to be handled. The bill is pending in the House Judiciary Committee.
HB 1384 by Rep. David Jenkins (R-Grantville) would allow for the use of ungraded lumber in the construction or repair of any uninhabited structure on property zoned for residential or agricultural use.
SB 171 by Sen. Randy Robertson (R-Cataula) is entitled the Safe Communities Act which, among other things, provides for enhanced penalties for certain offenses committed during an unlawful assembly. A bank is listed among those businesses defined as providing public accommodations that would be covered by the proposal. The text of this legislation has been added to HB 289.
SB 421 by Sen. Chuck Hufstetler (R-Rome) creates the Georgia Utility Rate Reduction Act (GURRA) that, among other things, allows utility companies to issue GURRA bonds that would be repaid by a charge added to utility customers’ bills. The bill authorizes such bonds as legal investments for banks and trust companies and is pending in the Senate Regulated Industries and Utilities Committees.
Veteran Bill of Rights
HB 299 by Rep. Sandra Scott (D-Rex) requires various state agencies to review policies and procedures related to veterans. The Department of Banking and Finance would review all state licenses for which military members may have relevant training or experience and produce a report recommending steps that can be taken to increase recognition of military training and experience toward licensing.
Veterans Health ID Card
SB 96 by Sen. Lester Jackson (D-Savannah) provides that the identification of persons for whom notaries perform notarial acts shall be evidenced satisfactorily by a valid Veterans Health Identification Card issued by the United States Department of Veterans Affairs.
Wage and Compensation
HB 926 by Rep. Regina Lewis-Ward (D-McDonough) requires employers who make wage, salary or other compensation payments, to contemporaneously provide a pay stub or other documentation with certain minimum information, including tax withholdings, to an employee.
Wills - Elder Abuse
HB 618 by Rep. Bert Reeves (R-Marietta) relates to execution and attestation so as to allow a determination if there has been undue influence on an elder in regard to the signing of the will. A creditor is listed as an interested party and is one of those that could bring such petition to the court.
Wills and Estates
HB 940 by Rep. Sandra Scott (D-Rex) amends the code sections relating to wills, trusts, and administration of estates to provide for the execution of electronic wills.
HB 1350 by Rep. Will Wade (R-Dawsonville) relates to the probate of wills, trusts, and administration of estates, generally, so as to require executors to send notices to beneficiaries regarding the filing of petitions to probate wills; to render unlawful the provision by executors of false information; and among other things, to require judges of probate courts to verify such notices.
SR 154 by Rep. Nan Orrock (D-Atlanta) creates the Joint Study Committee for Strengthening Georgia's Future Workforce to study how a needs-based scholarship program could aid in improving workforce development.
HB 746 by Rep. Marvin Lim (D-Norcross) specifies actions that an employer must take to provide a safe place of employment. GAP Insurance.