---
title: HB 1447. Local government; comprehensive efficiency review of local taxing bodies; provide
collection: bills
id: 2025-2026/hb1447
cite_as: HB 1447, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1447
md_url: https://georgiacommons.org/bills/2025-2026/hb1447.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1447/text
source_url: https://www.legis.ga.gov/legislation/73609
date: 2026-03-03
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 199
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1447.md?full=1
bill_number: HB 1447
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-24
last_action: House Committee Favorably Reported By Substitute
sponsors:
- Beth Camp
- Karen Mathiak
- Bethany Ballard
- Leesa Hagan
- Brent Cox
- Mitchell Horner
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1447/2025
upstream_id: 2123569
summaries_model: claude-sonnet-5
topic_tags:
- local government efficiency
- property taxes
- government consolidation
- state grants
- school systems
---
# HB 1447. Local government; comprehensive efficiency review of local taxing bodies; provide
## Text
The House Committee on Governmental Affairs offers the following substitute to HB 1447:
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 86 of Title 36 of the Official Code of Georgia Annotated, relating to local
government efficiency, so as to provide for a comprehensive efficiency review of local taxing
bodies; to provide for a report; to provide for a penalty; to permit use of certain grant funds;
to provide for rules and regulations; to provide for a definition; to provide for related matters;
to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 86 of Title 36 of the Official Code of Georgia Annotated, relating to local
government efficiency, is amended by adding a new Code section to read as follows:
"36-86-5.
(a) As used in this Code section, the term 'local taxing body' means any local government
unit, local school system, or special district authorized to levy ad valorem property taxes.
(b) Beginning January 1, 2027, a local taxing body shall conduct a comprehensive review
of the efficiency of its operations, administrative structures, and delivery systems every ten
years. Such comprehensive review shall include, but not be limited to:
(1) An assessment of the current administrative costs, employee headcount, and
technology usage compared to similar sized jurisdictions in this state;
(2) An evaluation of a utilities bond structure;
(3) An evaluation on whether consolidating any specific operations with a neighboring
or overlapping local taxing body would result in a reduction of at least 5 percent of
administrative costs; and
(4) A determination on whether to initiate a formal consolidation feasibility study.
(c) After the review conducted pursuant to subsection (b) of this Code section, the local
taxing body shall make available to the public and submit to the Department of Community
Affairs a written report describing the results of such review.
(d) The report required by subsection (c) of this Code section shall be completed and
adopted by the local taxing body creating the report no later than December 31 of the
reporting year.
(e) A local taxing body that fails to submit a report required by this Code section shall be
ineligible for state grants or funding until such report is submitted to the Department of
Community Affairs.
(f) The Department of Community Affairs shall promulgate rules and regulations for the
form of the report and may utilize the local government efficiency grant program
established by Code Section 36-86-4 to provide assistance to local taxing bodies
conducting reviews required by this Code section."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
HB 1447 would require Georgia cities, counties, school systems, and special districts that levy property taxes to conduct an efficiency review every ten years and report the results to the state, starting in 2027.
### Plain-language summary
Under current Georgia law, local governments and school systems that levy property taxes (ad valorem taxes) are not required to periodically evaluate whether their operations are efficient or whether they could save money by consolidating services. HB 1447 adds a new section to Georgia's local government efficiency law (O.C.G.A. Chapter 36-86) requiring these 'local taxing bodies' to conduct a comprehensive efficiency review every ten years, beginning January 1, 2027.
The review must look at administrative costs, staffing, technology use compared with similar jurisdictions, a utilities bond structure, and whether consolidating operations with a neighboring or overlapping local taxing body could cut administrative costs by at least 5 percent. After completing the review, the local taxing body must publish a written report and submit it to the Department of Community Affairs by December 31 of the reporting year. Bodies that fail to submit the report lose eligibility for state grants or funding until they do. The Department of Community Affairs must write rules for the report's format and may use its existing local government efficiency grant program to help pay for the reviews.
### What it does
- Requires every local taxing body (a city, county, school system, or special district that levies property taxes) to conduct a comprehensive efficiency review every ten years starting in 2027.
- Specifies the review must examine administrative costs, staffing levels, technology use, a utilities bond structure, and potential consolidation with neighboring bodies.
- Requires a written report on the review's results to be published and submitted to the Department of Community Affairs by December 31 of the reporting year.
- Cuts off eligibility for state grants or funding for any local taxing body that fails to submit its required report.
- Directs the Department of Community Affairs to write rules for the report format and allows it to use the existing local government efficiency grant program to help pay for reviews.
### Who it affects
Georgia cities, counties, local school systems, and special districts that levy property taxes, along with the Department of Community Affairs, which will collect the reports, write rules, and enforce the grant funding penalty for bodies that miss the deadline.
### Why it matters
Local governments and school systems would face new administrative work every decade to study their own costs, staffing, and possible consolidation opportunities, and those that skip the report would lose access to state grants, potentially affecting local budgets and services funded by that money.
### Key provisions
- New Code Section 36-86-5(a) defines 'local taxing body' as any local government unit, school system, or special district authorized to levy property taxes.
- Subsection (b) requires a comprehensive efficiency review every ten years starting January 1, 2027, covering administrative costs, staffing, technology, a utilities bond structure evaluation, and a consolidation cost-savings analysis of at least 5 percent.
- Subsection (c) requires the local taxing body to publish the review results and submit a written report to the Department of Community Affairs.
- Subsection (d) sets a deadline of December 31 of the reporting year for the report to be completed and adopted.
- Subsection (e) makes a local taxing body ineligible for state grants or funding if it fails to submit the required report, until it does so.
- Subsection (f) directs the Department of Community Affairs to set rules for the report's form and allows use of the local government efficiency grant program (O.C.G.A. ยง 36-86-4) to assist with reviews.
## Status
- Status: Introduced (2026-02-24)
- Last action: House Committee Favorably Reported By Substitute (2026-03-03)
- Sponsors: Beth Camp, Karen Mathiak, Bethany Ballard, Leesa Hagan, Brent Cox, Mitchell Horner
- Official page: https://www.legis.ga.gov/legislation/73609
> The history, votes, and amendments (199 characters) are at https://georgiacommons.org/bills/2025-2026/hb1447.md?full=1