HB712: HB712 Ad valorem tax; prohibit property bills from including any nontax related fees or assessments

Right now, Georgia local governments can add extra charges, such as storm-water fees, solid waste fees, or water and wastewater fees, onto the same bill as a property owner's ad valorem (property) tax bill. This bill would stop that practice by adding a new section to Georgia's property tax law (O.C.G.A. § 48-5-35). Under the bill, a property tax bill could only include the actual property tax assessment itself, not other fees or assessments. Fees related to storm-water service, solid waste collection, water and wastewater, and related late fees or penalties would have to appear on a separate bill. An exception is carved out for costs tied to collecting delinquent property taxes, which can still appear on the tax bill. The change would apply to bills and assessments issued on or after January 1, 2026.

• Adds a new Code section (O.C.G.A. § 48-5-35) barring property tax bills from including any nontax related fees or assessments.
• Defines nontax related fees to include storm-water fees, solid waste fees, water and wastewater fees, and related late fees, penalties, or interest.
• Requires that any such nontax fees be billed separately from the property tax bill itself.
• Exempts costs tied to collecting delinquent property taxes, allowing those to remain on the tax bill.
• Sets the requirement to apply to all bills and assessments issued on or after January 1, 2026.

Property owners who receive combined tax and fee bills, and local governments and tax commissioners who currently bundle charges like storm-water, solid waste, and water or wastewater fees into property tax bills would need to change their billing systems.

Property owners would receive separate bills for services like trash pickup or storm-water management instead of one combined tax bill, which could make it easier to see exactly what they are being charged for property taxes versus other services.

• Section 1 adds new Code section 48-5-35(a), prohibiting property tax bills from including any nontax related fees or assessments other than the ad valorem assessment itself.
• Subsection (b) lists examples of covered nontax fees: storm-water service fees, solid waste service fees, water and wastewater fees, and related late fees, penalties, or interest.
• Subsection (c) excludes fees tied to delinquent property tax collection under Title 15 or 48 from the ban.
• Subsection (d) sets the applicability date as bills and assessments issued on or after January 1, 2026.
• Section 2 repeals any conflicting laws.

1. 2025-03-06House Second Readers (House)
2. 2025-03-04House First Readers (House)
3. 2025-03-03House Hopper (House)

• Sandra Scott (D, HD-076)Primary sponsor
• Viola Davis (D, HD-087)
• Kim Schofield (D, HD-063)

• property taxes
• local government fees
• storm-water fees
• solid waste fees
• tax billing