2024 Legislative Updates - Week 5

Legislative Days 15-18                                                                                                                                                              February 9, 2024

Tax Credit Legislation Unveiled

After a prolonged study of the state’s various tax credits, legislative leaders unveiled HB 1181 on February 7.  The overall goal of the proposal is to increase transparency, enhance the state’s return on investment, and limit fiscal exposure.  The 30+ page bill makes changes to more than 70 existing tax incentives, ranging from the high-profile film tax credit to lesser-known programs to support law enforcement foundations, and others.  In general, the carry-forward period for a credit is reduced and all credits valued at less than $1 million are sunset after 2029.

While most bills don’t receive a press release to celebrate their introduction, HB 1181 will still move through the same legislative process as all other measures.  It may undergo additional revisions as it progresses through the House and Senate.  The Senate is also expected to introduce additional bills specifically to promote transparency and accountability related to tax incentives.

Landlord-Tenant

Off-Duty Sheriff for Set Outs (HB 1203)                                                                         

Rep. Trey Kelly, R-Cedartown

Assigned to the House Judiciary Cmte on Feb-9

HB 1203 authorizes landlords to use off-duty sheriffs, constables, or marshals to execute writs of possession if on-duty law enforcement cannot execute within 30 days of the landlord’s initial request.  Local law enforcement must maintain a list of authorized off-duty personnel and provide that information to the landlord upon request.  The landlord must provide written notice of the date and time of the execution of the writ at least five calendar days. 

Squatter Reform Act (HB 1017)                                                                              

Rep. Devan Seabaugh, R-Marietta

Pending in the House Judiciary Cmte

HB 1017 addresses the issue of squatters through the criminal trespass code.  This allows police to take action directly, rather than civil courts.  A newly released substitute version adds language to create a new offense related to false or fraudulent lease or rental agreements.  Legislation is also pending to allow an owner to file an affidavit requesting that any unlawful tenant be removed within one calendar day (HB 1153) and to remove squatters through the intruders code (SB 470).

Safe at Home Act (HB 404)                                                                                       

Rep. Kasey Carpenter, D-Dalton

Scheduled for consideration in the Senate Judiciary Cmte on Feb-12

Introduced by a bipartisan group of lawmakers in 2023, the Safe at Home Act makes several changes throughout the landlord-tenant act including:

• • Requiring leases to state explicitly that the dwelling is fit for human habitation
  • Adding “cooling” to the list of utilities that the landlord must make available
  • Limiting security deposits to no more than two months’ rent
  • Creating a three-business day right to cure, posted on the door, and sent by terms agreed to in the lease.

Legal Reform and the Courts

Data Analysis for Tort Reform (HB 1114)                                                                     

Rep. Will Wade, R-Dawsonville

Assigned to the House Insurance Cmte on Feb-7

HB 1114 is the Governor’s data request bill to support tort reform.  It authorizes the Insurance Commissioner to request data from insurers, licensed rating organizations, and state agencies regarding the impact of tort lawsuits and the assessment of tort-related risks.  Data is not subject to open record laws.  The legislation alludes to “anecdotal evidence” that indicates insurers are exiting the Georgia market or have stopped writing new business due to the state’s civil liability environment. 

Covid-19 Liability Claims (SB 430)                                                                           

Sen. Greg Dolezal, R-Alpharetta

Favorably reported from the Senate Economic Development Cmte on Feb-7

SB 430 revises guidelines for rebuttable presumption of risk by claimants in certain COVID-19 liability claims.  The liability protections remain in place, but the legislation repeals the warning requirements that became ubiquitous during the pandemic.

Premises Liability Reform.  The House is expected to lead on premises liability reform with support from Speaker Jon Burns.  The hope is that legislation will be introduced in the coming weeks.

Property Management and Property Rights

Data Base About Multifamily Complexes (HB 1210)                                                       

Rep. Marvin Lim, D-Norcross

Assigned to the House State Planning and Community Affairs Cmte on Feb-9

HB 1210 requires the Department of Community Affairs to create and maintain a database containing information about multifamily complexes.  The database must include information about unit availability, average monthly rent, renter qualification criteria, whether vouchers are accepted, standard lease terms, amenities, and current ownership.

Short Term Rentals (HB 1121)                                                                       

Rep. Bethany Ballard, R-Warner Robins

Assigned to the House Governmental Affairs Cmte on Feb-6

HB 1121 prohibits local governments from suspending or prohibiting the continued use of property as a short-term rental unit by a property owner.  Local governments can suspend or prohibit a short-term rental only if the property has violated local laws three or more times or the owner fails to pay applicable fees or obtain necessary permits.

Elevator and Boiler Updates (SB 417)                                                                             

Sen. John Albers, R-Roswell

Pending in the Senate Judiciary Cmte

SB 417 deals with accidents involving elevators, dumbwaiters, escalators, manlifts, and moving sidewalks.  It requires the owner or lessee to report the accident by the end of the next business day.  Current law allows for a seven-day window.  SB 417 deletes language that requires the report be filed in writing.  It allows the Commissioner of Insurance to approve deputy inspectors who have completed a nationally recognized program to inspect boilers and pressure vessels.  It increases the frequency of pressure vessel inspections to once every two years.  It updates state law dealing with hazardous chemical protection and allows material safety data sheets to be provided to employees in a written or electronic format.

Property Taxation and Valuation

Mandatory Reappraisal and Roll-Back Information (HB 1031)                                     

Rep. Dale Washburn, R-Macon

Favorably reported from the House Ways and Means Cmte on Feb-8

As introduced, HB 1031 requires the chief appraiser to reappraise every parcel in 2025 and every three years thereafter.  It requires estimated roll-back rate information to be included in the annual assessment notice.  During a subcommittee hearing on Feb-7, it was amended to include language that only grants a post-appeal value freeze when the value is actually reduced as a result of the appeal. 

Property Tax Reform (SB 349)                                                                                    

Sen. Chuck Hufstetler, R-Rome

Favorably reported from the Senate Finance Cmte on Feb-9

SB 349 makes several substantive changes to the state’s property taxation and appeal process.  Notably, it limits so-called 299(c) property value freezes to instances where the value is actually reduced as a result of the appeal.  Current law allows a freeze even if the value is unchanged.  It also aims to cap property tax increases on homesteaded property statewide to no more than 3% annually via a floating homestead exemption.

Statewide Ad Valorem Property Tax Limit (SB 364)                                                         

Sen. John Albers, R-Roswell

Pending in the Senate Finance Cmte

SB 364 provides for a statewide homestead exemption from ad valorem taxes in an amount equal to any amount by which the current year assessed value of a homestead exceeds the lesser of 3% or the inflation rate from the adjusted base year value of such homestead.  Similar legislation is also active as HB 1177 and HB 1185.

Code Enforcement, Land Use & Development

Development Impact Fees (HR 303 / HB 585)                                                               

Rep. Todd Jones, R-Cumming

Favorably reported from the House Governmental Affairs Cmte on Jan-31

These measures authorize local boards of education to impose, levy, and collect development impact fees and use the proceeds to pay for additional educational facilities.  It is currently drafted to apply only to Forsyth County.  Across the Capitol, a similar pair of measures (SB 208 / SR 189) is also active in the Senate Rules Committee.  The Association opposes expanding impact fees for education and granting school boards the authority to impose such fees.

Rep. Jones presented his pair of measures to the House Rules Committee on Feb-7 and fielded a barrage of questions from his colleagues.  They specifically questioned why the bill didn’t include an automatic repeal when the county no longer meets the definition of “high growth.”  Members noted that county development authorities continue to offer incentives while simultaneously taking property off the tax digest leading to budget shortfalls for school systems.

Revise Low-Income Housing Tax Credits (HB 1182)                                                       

Rep. Clint Crowe, R-Jackson

Assigned to the House Ways and Means Cmte on Feb-8

Introduced as part of the larger tax credit reform package, HB 1182 rebrands the low-income housing tax credit to the Georgia affordable housing tax credit.  It allows credits to be leveraged for the development of affordable housing for seniors, veterans, and “targeted” areas, including rural locations.  It reduces the amount of credits for certain projects.

Rezoning Moratorium (HB 514)                                                                                  

Rep. Dale Washburn, R-Macon

Pending in Conference Committee

As introduced, HB 514 limits zoning moratoriums to no more than 180 days.  The Association worked to amend the measure to protect all residential property from zoning moratoriums, not just single-family.  On the final day of the 2023 session, it was amended to include language from SB 136, which allows local governments to waive development impact fees on workforce housing projects without backfilling the fee.

Taxation & General Business Legislation

Reduce the Income Tax Rate (HB 1015)                                                              

Rep. Lauren McDonald, R-Cumming

Adopted by the House on Feb-8

HB 1015 reduces the rate of state income tax from 5.49% to 5.39%.  This is one of the priorities of the Governor.

Consumer Privacy Protection Act (SB 473)                                                                     

Sen. John Albers, R-Roswell

Assigned to the Senate Science and Technology Cmte on Feb-9

SB 473 protects the privacy of consumer personal data, defined as information that is linked or reasonably linkable to an identified or identifiable individual.  It allows a consumer to invoke these rights, including correcting inaccuracies, delete personal information, obtain a copy of their personal information, opt out of the processing of their personal information, etc.  The controller of personal data is obligated to limit the collection of such information to what is adequate, relevant, and reasonably necessary.

Forms Executed via Electronic Signature (HB 1206)                                              

Rep. Eddie Lumsden, R-Armuchee

Assigned to the House Agriculture and Consumer Affairs Cmte on Feb-9

HB 1206 deems the failure of a business to provide or offer to provide a written copy of a form which a consumer executes via electronic signature to be unlawful as an unfair or deceptive practice.  It requires any business that utilizes an electronic signature pad or similar mechanism to maintain the signature in a manner that is secure against unauthorized disclosure.