SB 285: Emergency Communications Authority; increase in the percentage of all 9-1-1 charges to be remitted to the Peace Officers' Annuity and Benefit Fund; increase

Georgia counties and municipalities currently collect insurance premium tax proceeds under O.C.G.A. §§ 33-8-8.1 and 33-8-8.2, which they use to fund police and fire protection, garbage collection, and other local services, or to reduce property taxes when those services aren't provided. This bill adds a new requirement: by October 30 each year, counties and cities must remit 1.5 percent of those funds to the Peace Officers' Annuity and Benefit Fund, a pension fund for Georgia peace officers. The bill also creates a new Code section stating that money remitted this way will support pension benefits and won't lapse under the state constitution's normal budget rules. It states the General Assembly's intent, subject to the appropriations process, to send an amount equal to half of one percent of state insurance premium taxes to the fund each year. Finally, starting July 1, 2027, the fund's governing board may raise the monthly retirement benefit multiplier from $30 to as much as $35 per year of service, but only if the increase doesn't push the fund's funded ratio below 90 percent.

• Requires every Georgia county and municipal corporation to remit 1.5 percent of certain insurance premium tax funds to the Peace Officers' Annuity and Benefit Fund by October 30 each year.
• Creates a new Code section (O.C.G.A. § 47-17-64) directing that these remitted funds go solely toward paying pension benefits to fund members and exempting them from normal budget lapse rules.
• States the General Assembly's intent, subject to the annual appropriations process, to send half of one percent of state insurance premium taxes to the fund each year.
• Gives the fund's board authority, starting July 1, 2027, to raise the monthly retirement benefit multiplier from $30 to up to $35 per year of service.
• Limits any benefit increase to at least $1.00 and bars increases that would drop the fund's funded ratio below 90 percent, as determined by the board's actuary.

Georgia counties and municipal corporations, which must remit a share of insurance premium tax funds; the Peace Officers' Annuity and Benefit Fund and its board; and current and retired Georgia peace officers who receive pension benefits from the fund.

Local governments would have to redirect a slice of insurance premium tax revenue they currently use for local services or property tax relief toward police retiree pensions, while the pension fund's board would gain new room to raise monthly retirement payments once the fund's finances allow it, starting in 2027.

• Section 1 amends O.C.G.A. § 33-8-8.3 to require counties and municipalities to remit 1.5 percent of funds distributed under Code Sections 33-8-8.1 and 33-8-8.2 to the Peace Officers' Annuity and Benefit Fund by October 30 each year.
• Section 2 adds O.C.G.A. § 47-17-64, directing the fund to use remitted money solely to support member benefits and exempting those funds from the constitutional budget lapse requirement.
• Section 2 also states the General Assembly's intent, subject to appropriations, to direct one-half of one percent of annual state insurance premium taxes to the fund.
• Section 3 amends O.C.G.A. § 47-17-80 to let the board raise the monthly benefit multiplier from $30 to as much as $35 per year of creditable service, effective July 1, 2027.
• Section 3 requires any benefit increase to be at least $1.00 and prohibits increases that would drop the fund's funded ratio below 90 percent, based on the board's actuary.

1. 2026-05-06Effective Date 2026-07-01
2. 2026-05-06Act 416
3. 2026-05-06Senate Date Signed by Governor (Senado)
4. 2026-04-10Senate Sent to Governor (Senado)
5. 2026-03-27Senate Agreed House Amend or Sub (Senado)
6. 2026-03-19House Passed/Adopted By Substitute (Cámara de Representantes)
7. 2026-03-19House Third Readers (Cámara de Representantes)
8. 2026-03-18House Committee Favorably Reported By Substitute (Cámara de Representantes)

• Randy Robertson (R, SD-029)Patrocinador principal
• Charles Martin (R, HD-049)

1. AprobadaVotación: Senado4 de marzo de 2026

   49 a favor, 4 en contra (1 sin votar, 1 ausentes)

   Passage By Substitute: Senate Vote #635

2. AprobadaVotación: Cámara de Representantes19 de marzo de 2026

   165 a favor, 0 en contra (4 sin votar, 7 ausentes)

   Passage: House Vote #725

3. AprobadaVotación: Senado27 de marzo de 2026

   46 a favor, 0 en contra (1 sin votar, 7 ausentes)

   Agree To House Substitute: Senate Vote #855

• police pensions
• local government funding
• insurance premium tax
• Peace Officers' Annuity and Benefit Fund
• retirement benefits