HB 1333: Municipal corporations; calculation of costs of governmental affairs activities by municipalities which taxpayers may elect not to pay; provide

Georgia municipalities often spend money on staff, contractors, dues, and supplies used to influence decisions by other governments, sometimes called governmental affairs or lobbying activities. Currently there is no requirement that these costs be broken out separately on a resident's property tax bill. This bill would add a new section to Georgia law (O.C.G.A. Chapter 30 of Title 36) requiring each municipality to total up these costs every fiscal year. Municipalities would then have to itemize that total on each property tax bill, dividing it among taxpayers based on the assessed value of their property compared to all property in the municipality. Taxpayers would be allowed to subtract their share of these costs from their total tax bill and pay only the remainder, with the bill designed so this deduction is easy to make. The bill states taxpayers cannot be penalized for choosing to deduct this amount.

• Requires every Georgia municipality to calculate the total costs of its governmental affairs activities (lobbying and related efforts to influence other governments) each fiscal year.
• Defines governmental affairs activities broadly to include actions to support, oppose, or influence decisions by federal, state, county, or other municipal governments.
• Defines costs of governmental affairs activities to include staff salaries, outside contractor payments, membership dues, and supplies tied to those activities.
• Requires municipalities to itemize each taxpayer's pro rata share of these costs on their property tax bill, based on their property's assessed value relative to all property in the municipality.
• Makes payment of this itemized amount optional, letting taxpayers deduct it from their total tax bill and pay only the remaining tax owed.
• Prohibits municipalities from penalizing a taxpayer in any way for choosing to deduct this amount.

Georgia municipal governments, which must calculate and itemize these costs; municipal officials and employees involved in governmental affairs work; outside contractors and organizations paid by municipalities for lobbying-type activities; and property taxpayers within municipalities, who gain the option to withhold this portion of their bill.

Property owners in Georgia municipalities would see a new line item on their tax bill showing what portion pays for the municipality's efforts to influence other governments, and could choose not to pay that share without penalty, potentially reducing municipal revenue used for those activities.

• Adds new Code section 36-30-14 to Chapter 30 of Title 36 of the Official Code of Georgia Annotated.
• Subsection (a) defines 'costs of governmental affairs activities' and 'governmental affairs activities' broadly, covering salaries, contractor payments, dues, and supplies tied to influencing other governmental entities.
• Subsection (b) requires each municipality to calculate these costs annually and itemize a pro rata share on every ad valorem tax bill based on assessed property value.
• Subsection (b) makes payment of the itemized amount optional, requires tax bills to be designed for easy deduction of that amount, and bars penalties for taxpayers who deduct it.
• Section 2 repeals any conflicting laws.

1. 2026-02-19House Second Readers (House)
2. 2026-02-18House First Readers (House)
3. 2026-02-17House Hopper (House)

• Trey Kelley (R, HD-016)Primary sponsor

• municipal taxes
• lobbying disclosure
• property taxes
• local government spending