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

25 LC 59 0004 House Bill 712 By: Representatives Scott of the 76th, Davis of the 87th, and Schofield of the 63rd A BILL TO BE ENTITLED AN ACT To amend Article 1 of Chapter 5 of Title 48 of the Official Cod e of Georgia Annotated,1 relating to general provisions regarding ad valorem taxation of property, so as to prohibit ad2 valorem property tax bills from including any nontax related fees or assessments; to provide3 for applicability; to provide for related matters; to repeal co nflicting laws; and for other4 purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Article 1 of Chapter 5 of Title 48 of the Official Code of Geor gia Annotated, relating to8 general provisions regarding ad valorem taxation of property, is amended by adding a new9 Code section to read as follows:10 "48-5-35.11 (a) No bill or assessment for the collection and payment of ad valorem taxes on real12 property shall include any nontax related fees or any assessments other than the ad valorem13 assessment of the real property itself.14 H. B. 712 - 1 - 25 LC 59 0004 (b) For purposes of this Code section, nontax related fees or assessments shall include, but15 shall not be limited to, storm-water service fees; solid waste service fees; fees for water and16 waste water; and any late fees, penalties, or interest related to anything other than the ad17 valorem taxes on the real property itself. Any collection and any payment of such nontax18 related fees or assessments shall be addressed in billings separate from bills or assessments19 for the collection and payment of ad valorem taxes on real property.20 (c) For purposes of this Code section, nontax related fees or assessments shall not include21 any fee, assessment, charge, or cost related to delinquent ad v alorem property tax22 collections, including, but not limited to, any delinquent ad valorem property tax collection23 costs allowed pursuant to Title 15 or 48.24 (d) This Code section shall be applicable to all bills and ass essments issued on or after25 January 1, 2026."26 SECTION 2.27 All laws and parts of laws in conflict with this Act are repealed.28 H. B. 712 - 2 -