HB1447: HB1447 Local government; comprehensive efficiency review of local taxing bodies; provide

26 LC 62 0457S 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 local1 government efficiency, so as to provide for a comprehensive efficiency review of local taxing2 bodies; to provide for a report; to provide for a penalty; to permit use of certain grant funds;3 to provide for rules and regulations; to provide for a definition; to provide for related matters;4 to repeal conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Chapter 86 of Title 36 of the Official Code of Georgia Annotate d, relating to local8 government efficiency, is amended by adding a new Code section to read as follows:9 "36-86-5.10 (a) As used in this Code section, the term 'local taxing body' means any local government11 unit, local school system, or special district authorized to levy ad valorem property taxes.12 (b) Beginning January 1, 2027, a local taxing body shall conduct a comprehensive review13 of the efficiency of its operations, administrative structures, and delivery systems every ten14 years. Such comprehensive review shall include, but not be limited to:15 H. B. 1447 (SUB) - 1 - 26 LC 62 0457S (1) An assessment of the current administrative costs, employe e headcount, and16 technology usage compared to similar sized jurisdictions in this state;17 (2) An evaluation of a utilities bond structure;18 (3) An evaluation on whether consolidating any specific operations with a neighboring19 or overlapping local taxing body would result in a reduction of at least 5 percent of20 administrative costs; and21 (4) A determination on whether to initiate a formal consolidation feasibility study.22 (c) After the review conducted pursuant to subsection (b) of this Code section, the local23 taxing body shall make available to the public and submit to the Department of Community24 Affairs a written report describing the results of such review.25 (d) The report required by subsection (c) of this Code section shall be completed and26 adopted by the local taxing body creating the report no later t han December 31 of the27 reporting year.28 (e) A local taxing body that fails to submit a report required by this Code section shall be29 ineligible for state grants or funding until such report is sub mitted to the Department of30 Community Affairs.31 (f) The Department of Community Affairs shall promulgate rules and regulations for the32 form of the report and may utilize the local government efficie ncy grant program33 established by Code Section 36-86-4 to provide assistance to lo cal taxing bodies34 conducting reviews required by this Code section."35 SECTION 2.36 All laws and parts of laws in conflict with this Act are repealed.37 H. B. 1447 (SUB) - 2 -