House Bill 712
By: Representatives Scott of the 76th, Davis of the 87th, and Schofield of the 63rd
A BILL TO BE ENTITLED
AN ACT
To amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,
relating to general provisions regarding ad valorem taxation of property, so as to prohibit ad
valorem property tax bills from including any nontax related fees or assessments; to provide
for applicability; to provide for related matters; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to
general provisions regarding ad valorem taxation of property, is amended by adding a new
Code section to read as follows:
"48-5-35.
(a) No bill or assessment for the collection and payment of ad valorem taxes on real
property shall include any nontax related fees or any assessments other than the ad valorem
assessment of the real property itself.
(b) For purposes of this Code section, nontax related fees or assessments shall include, but
shall not be limited to, storm-water service fees; solid waste service fees; fees for water and
waste water; and any late fees, penalties, or interest related to anything other than the ad
valorem taxes on the real property itself. Any collection and any payment of such nontax
related fees or assessments shall be addressed in billings separate from bills or assessments
for the collection and payment of ad valorem taxes on real property.
(c) For purposes of this Code section, nontax related fees or assessments shall not include
any fee, assessment, charge, or cost related to delinquent ad valorem property tax
collections, including, but not limited to, any delinquent ad valorem property tax collection
costs allowed pursuant to Title 15 or 48.
(d) This Code section shall be applicable to all bills and assessments issued on or after
January 1, 2026."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.