HB1333: HB1333 Municipal corporations; calculation of costs of governmental affairs activities by municipalities which taxpayers may elect not to pay; provide

Georgia cities and towns sometimes spend money on what the bill calls "governmental affairs activities," meaning efforts to support, oppose, or influence actions taken by other governments, whether federal, state, county, or local. That can include staff salaries, outside contractors, and dues paid to organizations that lobby on the municipality's behalf. HB 1333 would require every municipality to calculate these costs each fiscal year and list them separately on property tax (ad valorem tax) bills, split proportionally among taxpayers based on their property's assessed value. Unlike the rest of the tax bill, this portion would be optional: taxpayers could subtract it from their total bill and pay only the remaining tax owed, with no penalty for doing so. The bill adds this new rule as a new Code section, O.C.G.A. § 36-30-14, and repeals any conflicting laws.

• Creates a new legal definition of "governmental affairs activities," covering efforts to support, oppose, or influence actions of other governments at any level.
• Requires municipalities to calculate the total yearly cost of these activities, including staff salaries, contractor payments, and lobbying-group dues.
• Requires that cost to be itemized separately on each property tax bill, divided proportionally by each parcel's assessed value.
• Makes payment of that itemized amount optional, letting taxpayers subtract it from their bill and pay only the rest.
• Prohibits any penalty against a taxpayer who chooses to deduct that optional amount from their tax bill.

Georgia municipal governments, which must track and disclose these costs; city officials and employees whose work involves lobbying or intergovernmental advocacy; outside contractors and membership organizations hired for such work; and property taxpayers within municipalities, who gain the option to withhold that portion of their tax bill.

Property owners in Georgia cities would see a new line item on their tax bills showing how much of their taxes fund a municipality's lobbying or advocacy efforts, and could choose not to pay that share without penalty, which could reduce municipal revenue for those activities.

• Section 1 adds a new Code section, O.C.G.A. § 36-30-14, to Chapter 30 of Title 36, which governs general municipal provisions.
• Subsection (a) defines "costs of governmental affairs activities" broadly, covering direct and indirect costs, salaries, contractor payments, and organizational dues.
• Subsection (a) also defines "governmental affairs activities" as actions taken to support, oppose, or influence decisions of another government at any level.
• Subsection (b) requires municipalities to calculate these costs annually and itemize them on tax bills on a pro rata basis tied to each parcel's assessed value.
• Subsection (b) makes the itemized amount optional to pay, requires the tax bill be designed so taxpayers can easily deduct it, and bars any penalty for doing so.
• Section 2 repeals all laws in conflict with the Act.

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

• property taxes
• municipal lobbying
• local government transparency
• tax bills
• city government spending