Georgia CommonsHB 140: End Local Taxation by Citation Act; enact
Comm Sub version, the latest LegiScan holds · Last action January 29, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
The House Committee on Governmental Affairs offers the following substitute to HB 140:
A BILL TO BE ENTITLED
AN ACT
To amend Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated, relating to local government budgets and audits, so as to cap the amount of funds derived from court fines or forfeiture action that municipalities may use as part of their yearly budgets; to provide that any funds collected in excess of such cap shall escheat to the state; to supersede any conflicting home rule powers of municipalities; to provide for applicability; to provide a short title; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "End Local Taxation by Citation Act."
SECTION 2.
Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated, relating to local government budgets and audits, is amended by revising Code Section 36-81-10, relating to effect of article on right to make expenditures and raise revenue, and effect on home rule powers, as follows:
"36-81-10.
Except as provided for in Code Section 36-81-12, this This article shall not be construed so as to prohibit local governments from making authorized expenditures for any lawful purpose or from raising revenues in any manner otherwise authorized by law. It is the specific intent of the General Assembly in adopting this article that, except as provided for in Code Section 36-81-12, local units of government shall continue to have and to exercise their home rule powers as provided by law."
SECTION 3.
Said article is further amended by adding a new Code section to read as follows:
"36-81-12.
(a) The funds appropriated in a municipality's budget ordinance derived from funds collected by such municipality as criminal or civil fines or as a result of a criminal or civil forfeiture action shall not exceed the following percentages by the following applicable dates:
(1) No more than 30 percent of the funds appropriated for any budget ordinance adopted by a municipality for any fiscal year beginning on or after January 1, 2027;
(2) No more than 25 percent of the funds appropriated for any budget ordinance adopted by a municipality for any fiscal year beginning on or after January 1, 2028;
(3) No more than 20 percent of the funds appropriated for any budget ordinance adopted by a municipality for any fiscal year beginning on or after January 1, 2029;
(4) No more than 15 percent of the funds appropriated for any budget ordinance adopted by a municipality for any fiscal year beginning on or after January 1, 2030;
(b) Any funds received by a municipality as criminal or civil fines or as a result of a criminal or civil forfeiture action in excess of the amount provided for in subsection (a) of this Code section shall escheat to the state at the conclusion of the municipality's fiscal year. Within 30 days of the end of a municipality's fiscal year, such escheated funds shall be transmitted to the Office of the State Treasurer for deposit in the general fund of this state."
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.