HB874: HB874 Georgia Taxpayer Privacy Protection Act; enact

26 LC 44 3508S House Bill 874 (RULES COMMITTEE SUBSTITUTE) By: Representatives Huddleston of the 72nd, Chastain of the 7th, Fleming of the 114th, Jones of the 25th, and McCollum of the 30th 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 relative to ad valorem taxation of property, so as to prohibit the2 disclosure of taxpayer telephone numbers in property tax records sold, transferred, or shared3 with third parties; to provide for violations; to provide for complaints; to provide for policies4 and procedures; to provide for a short title; to provide for legislative findings and purposes;5 to provide for related matters; to repeal conflicting laws; and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 This Act shall be known and may be cited as the "Georgia Taxpayer Privacy Protection Act."9 SECTION 2.10 (a) The General Assembly finds that:11 (1) Some property tax records are public records under Georgia open records laws,12 Article 4 of Chapter 18 of Title 50, ensuring transparency in government operations;13 (2) However, taxpayer telephone numbers are not essential for public transparency and14 are frequently misused for commercial solicitation, fraud, and identity theft;15 H. B. 874 (SUB) - 1 - 26 LC 44 3508S (3) The inclusion of taxpayer telephone numbers in bulk data s ales by tax authorities16 compromises individual privacy and serves no legitimate public interest; and17 (4) The state has a compelling interest in protecting taxpayer privacy while maintaining18 public access to necessary tax records.19 (b) The purpose of this Act is to:20 (1) Prohibit the inclusion of taxpayer telephone numbers in tax records sold, transferred,21 or shared with third parties; and22 (2) Establish penalties for violations to ensure compliance.23 SECTION 3.24 Article 1 of Chapter 5 of Title 48 of the Official Code of Geor gia Annotated, relating to25 general provisions relative to ad valorem taxation of property, is amended by adding a new26 Code section to read as follows:27 "48-5-35.28 (a)(1) No person shall include taxpayer telephone numbers in a ny tax roll, assessment29 record, or other publicly accessible property tax document.30 (2) The provisions of this Code section shall apply to both ph ysical and electronic31 records, including, but not limited to, records made available through data sales, open32 records requests, and third-party agreements.33 (b) The provisions of this Code section shall not apply to:34 (1) Internal use by state and local government agencies for tax collection or enforcement;35 (2) Court ordered disclosures; or36 (3) Any specific use for which the taxpayer provided written consent.37 (c) Any person that recklessly or knowingly discloses a taxpay er's telephone number in38 a public tax record shall upon conviction be subject to a civil penalty not to exceed39 $5,000.00.40 H. B. 874 (SUB) - 2 - 26 LC 44 3508S (d) Any violation of this article shall constitute an unfair or deceptive act or practice under41 Part 2 of Article 15 of Chapter 1 of Title 10, the 'Fair Business Practices Act,' as amended.42 (e) The commissioner and county tax commissioners shall adopt any policies and43 procedures necessary to implement the provisions of this Code section."44 SECTION 4.45 All laws and parts of laws in conflict with this Act are repealed.46 H. B. 874 (SUB) - 3 -