Georgia CommonsHB 1333: Municipal corporations; calculation of costs of governmental affairs activities by municipalities which taxpayers may elect not to pay; provide
Versión Introduced, la más reciente que tiene LegiScan · Última acción: 19 de febrero de 2026 · Introduced
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House Bill 1333
By: Representative Kelley of the 16th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 30 of Title 36 of the Official Code of Georgia Annotated, relating to general provisions applicable to municipal corporations only, so as to provide for the calculation of the costs of governmental affairs activities by municipalities which taxpayers may elect not to pay; to provide for definitions; 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 30 of Title 36 of the Official Code of Georgia Annotated, relating to general provisions applicable to municipal corporations only, is amended by adding a new Code section to read as follows:
"36-30-14.
(a) As used in this Code section, the term:
(1) 'Costs of governmental affairs activities' means all costs, whether incurred directly or indirectly, associated with governmental affairs activities by a municipality, including, but not limited to, the salaries of all officials or employees of the municipality whose jobs involve governmental affairs activities; payments to outside contractors who engage in governmental affairs activities on behalf of the municipality; dues paid to organizations which engage in governmental affairs activities on behalf of such municipality individually or as a part of a larger group of municipalities; supplies and materials used in governmental affairs activities; and similar expenses.
(2) 'Governmental affairs activities' means all functions and actions undertaken, directly or indirectly, to support or oppose governmental action by another governmental entity at the federal, state, county, municipal, or local level or to influence the actions or decisions of officials of another governmental entity at the federal, state, county, municipal, or local level.
(b) Each municipality shall calculate the costs of governmental affairs activities for each fiscal year for such municipality and shall separately itemize such costs on each ad valorem tax bill issued by such municipality on a pro rata basis for each tax parcel based upon the assessed value of the tax parcel as a percentage of all assessed property in such municipality. Such amount shall be optional for the taxpayer to pay and the tax bill shall notify the taxpayer that the taxpayer may deduct such amount from the total tax due and pay only the remaining amount of taxes due. The tax bill shall be designed in such a way that the taxpayer may conveniently deduct such optional amount from the total tax due and pay only the remaining amount of the taxes owed. The taxpayer shall not be penalized in any way for deducting such pro rata costs of such municipality's governmental affairs activities."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.