House · Passed · 2025-2026 Regular Session
HB 685: Bartow County Community Improvement Districts Act; enact
Last action May 13, 2025 · Effective Date
House Bill 685 lets Bartow County and its cities create community improvement districts, special taxing zones run by property owner boards that can levy extra taxes and issue bonds to pay for local infrastructure.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.
In plain language
Georgia law lets counties create community improvement districts (CIDs), special areas where commercial property owners agree to be taxed extra to pay for local improvements like roads, parks, sewers, water systems, and parking. This bill sets up the legal framework for one or more such districts in Bartow County and its municipalities. A district only forms after both the local government and a majority of affected property owners (representing at least 75 percent of the property's value) agree in writing. Each district is run by a board with some members appointed by local governments and others elected by property owners, and the board can tax nonresidential property up to 5 mills, borrow money, and issue bonds without normal state securities oversight. Residential, agricultural, and forestry land is exempt from these taxes. The bill also lays out how districts can grow, dissolve, and handle debt, and takes effect once signed into law.
What the bill does
- Creates a legal structure allowing one or more community improvement districts (special taxing zones) to form within Bartow County and its municipalities.
- Requires both local government approval and written consent from a majority of affected property owners (by count and by value) before a district can start operating.
- Lets district boards levy taxes, fees, or assessments of up to 5 mills on nonresidential real property, while exempting homes, farms, and forestry land.
- Allows districts to borrow money and issue general obligation bonds backed by the district's own taxing power, without Bartow County or the state being on the hook.
- Exempts district bond and note sales from Georgia's securities regulation law (O.C.G.A. Chapter 5 of Title 10) and from public referendum requirements.
- Sets out procedures for expanding district boundaries, cooperating with local governments, and dissolving a district if property owners vote to end it.
Who it affects
Commercial and other nonresidential property owners in Bartow County and its municipalities who could be taxed by a new district; Bartow County and municipal governments, which must approve districts and collect the taxes; and the district boards themselves, made up of appointed and elected members.
Why it matters
If districts are formed, businesses and other nonresidential property owners in those areas would pay extra property taxes (up to 5 mills) that fund local upgrades like roads, sewers, and parks, giving property owners a direct role in deciding and financing improvements near their land.
Key provisions
- Section 2 limits district activities to specific public purposes such as roads, parks, stormwater and sewer systems, water systems, and parking facilities.
- Section 4 requires both a local government resolution and written consent from property owners representing a majority and at least 75 percent of assessed value before a district activates.
- Section 5 sets up a seven-plus member board with appointed and elected members serving staggered two- and four-year terms, subject to recall by petition.
- Section 6 caps district taxes, fees, and assessments at 5 mills on nonresidential real property and excludes homes, farmland, and forestry land.
- Section 8 allows districts to incur debt backed by their own taxing power without following normal state constitutional debt limits.
- Section 11 lets bonds mature over as long as 40 years with no state usury interest rate cap applying.
- Section 13 exempts district bond and note offerings from Georgia's securities law and from public referendum or notice requirements beyond what the Act itself specifies.
- Section 14 lays out how a district can be dissolved, including a required property owner vote every six years and repayment of debts before dissolution takes effect.
From the bill
“Any tax, fee, or assessment so levied shall not exceed 5 mills of the aggregate assessed value of all such real property.”
“No community improvement district established pursuant to this Act shall advocate or campaign for or against, or in any way communicate regarding any ballot measure, referendum, or other election to present one or more questions to the voters.”
“The offer, sale, or issuance of bonds, notes, or other obligations by a district shall not be subject to regulation under Chapter 5 of Title 10 of the O.C.G.A.”
Status timeline
- Effective Date
- Act 160
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- House Agreed Senate Amend or Sub (House)
- Senate Passed/Adopted By Substitute (Senate)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Read and Referred (Senate)
Show full history (14 actions)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Matthew Gambill (R, HD-15)
- Mitchell Scoggins (R, HD-14)
Votes
- House voteMarch 10, 2025
165 yea, 0 nay (8 not voting, 7 excused)
- Senate voteMarch 27, 2025
52 yea, 0 nay (0 not voting, 4 excused)
Topics
- community improvement districts
- Bartow County government
- local property taxes
- municipal bonds
- local infrastructure funding