HB 712: Ad valorem tax; prohibit property bills from including any nontax related fees or assessments

Currently many Georgia counties and cities include fees for services such as stormwater management, solid waste collection, or water and wastewater on the same bill as a property owner's ad valorem (property) tax assessment. This bill would add a new section to Georgia's tax code, O.C.G.A. § 48-5-35, that stops that practice for real property tax bills. Under the bill, a property tax bill could only include the ad valorem assessment of the property itself. Fees like stormwater, solid waste, and water or wastewater charges, along with any late fees or interest tied to those nontax items, would have to be billed separately. The bill carves out an exception for costs tied to collecting delinquent property taxes, which can still appear on the tax bill. The change would apply to all bills and assessments issued on or after January 1, 2026.

• Creates a new Georgia code section, O.C.G.A. § 48-5-35, banning nontax related fees or assessments from real property ad valorem tax bills.
• Defines nontax related fees to include, but not limit to, stormwater service fees, solid waste service fees, and water and wastewater fees.
• Requires that any late fees, penalties, or interest tied to those nontax charges be billed separately from the property tax bill.
• Exempts costs related to collecting delinquent property taxes, allowing those to remain on the tax bill.
• Applies the new rule to all property tax bills and assessments issued on or after January 1, 2026.

Property owners who receive combined tax and service-fee bills, county and city tax commissioners and billing offices that currently bundle charges, and local government departments that provide stormwater, solid waste, and water or wastewater services and rely on property tax bills to collect those fees.

If enacted, property owners would start receiving separate bills for services like stormwater or trash collection instead of one combined property tax bill. Local governments would need to change their billing systems and processes to send these charges through a different mechanism starting in 2026.

• Section 1 adds O.C.G.A. § 48-5-35(a), prohibiting property tax bills from including any nontax related fees or assessments beyond the ad valorem assessment itself.
• Subsection (b) defines nontax fees, listing stormwater, solid waste, and water and wastewater fees as examples, and requires those to be billed separately.
• Subsection (c) excludes fees tied to delinquent property tax collection under Title 15 or 48 from the new prohibition.
• Subsection (d) sets the effective date, applying the law to bills and assessments issued on or after January 1, 2026.
• Section 2 repeals any conflicting laws.

1. 2025-03-06House Second Readers (Cámara de Representantes)
2. 2025-03-04House First Readers (Cámara de Representantes)
3. 2025-03-03House Hopper (Cámara de Representantes)

• Sandra Scott (D, HD-076)Patrocinador principal
• Viola Davis (D, HD-087)
• Kim Schofield (D, HD-063)

• property taxes
• local government fees
• stormwater fees
• solid waste fees
• tax billing