Annual Legislative Update

HB 100 – Georgia Tax Courts

This bill creates the Georgia Tax Courts. These Courts will provide a low-cost mechanism for citizens to resolve tax disputes with the Department of Revenue. These courts will not have the ability to rule on the constitutionality of statutes and decisions will be subject to appeals to the Superior Courts.

HB 386 – Georgia’s Jobs and Family Tax Reform Plan

This bill eliminates the sales and ad valorem tax on automobiles and is replaced with a one-time fee that is paid when title is transferred. The bill also phases out taxes on energy used in manufacturing. The bill requires online retailers to collect and remit sales tax so that the playing field is leveled with brick and mortar retailers. Additionally, the bill caps the retirement income exclusion for senior citizens at $65,000 for a single filer and $130,000 for joint filers.

HB 110 – Uniform Property Registry

This bill provides standards for local governments which elect to require owners to register vacant real property. An owner of vacant real property may request exemption of registration if certain requirements are met and may challenge a county’s determination.

HB 744 – Partition of Heirs Act

This bill simplifies the procedure by which heir’s property is divided. Heir’s property is property which is passed down from one generation to another without a will. A procedure is provided to either subdivide property or sell it for its fair market value.

If you have any questions about recent Georgia legislative updates, please contact Hoffman & Associates at (404) 255-7400.