While the majority of legislation approved by the Georgia General Assembly and signed into law by Governor Brian Kemp took effect by July 1, 2024, there are more than a dozen pieces of legislation set to take effect on January 1, 2025.
Topics of the legislation include taxes, regulation, changes to the criminal code, amendments to state election law, and a host of administrative changes.
TAXES
HB 581 – Changes to Ad Valorem/Property Tax Bills
- The new law will set additional requirements for the ad valorem tax bill that is prepared by the county tax commissioner to include the total amount of taxes levied on property owned by the taxpayer, the amount or property tax granted by Act of the 1973 Session of Georgia’s General Assembly, and net amount of taxes due for the current year.
- Also requires the appraiser to reappraise land parcels every three years.
- This also changes O.C.G.A. 48-8-6, addressing limitations on local sales and use taxes, by eliminating the current limit of 2% on local sales tax, as well as exceptions that allow local government entities to go beyond the limit.
- The new law also prohibits the Georgia Department of Revenue from certifying the tax digest if the city/county is not in compliance with the law.
- Read the bill.
HB 1072 – 1/1/25 begins the exemption year for sales tax exemptions for 501(c)(3) tax-exempt organizations for dispensing donated or purchased drugs pursuant to the drug repository program. (The rest of the legislation took effect in April 2024)
Read the bill.
HB 1181 – Income Tax Carry Forward Periods
- Changes the carry forward period for some tax credit programs and sunsets other tax credit programs after five years, or 12/31/29.
- Tax credit programs carryforwards amended (all were reduced or capped): tax credits for depository financial institutions, qualified life insurance premiums for National Guard and Air National Guard members, qualified donation of real property, qualified health insurance expenses, clean energy property, contributions to student scholarship organizations, qualified education donations for the purpose of awarding grants to public schools, contributions to foster child support organizations, tax credits for business enterprises in less developed areas, and more.
- Read the bill.
HB 1339 – Contingency of Tax Credits for Contribution to Rural Hospital Organizations
Section 11 is effective 1/1/25, relating to tax credits for contributions made to rural hospital organizations. Requires pre-approved taxpayers who have approval on or before 9/30 of each year to make a contribution within 180 days of receiving notice of pre approval but no later than 10/31. Those pre-approved after 9/30 of any year must make their contribution by 12/31 of that year.
Read the bill.
SB 366 – “Tax Expenditures Transparency Act of 2024”
- This bill changes policy for how the budget is approved and for economic analyses of tax credits and exemptions.
- Requires the budget to be sent to Senate Appropriations immediately following first reading in the Senate and cannot be considered until placed on table of Senators for 24 hours.
- Requires Governor’s Budget Report to be made available by House Budget & Research Office and the Senate Budget & Evaluation Office
- Increases the number of economic analyses permitted each year from 10 to 12 and clarifies that an economic analysis must be conducted if the sunset date of a tax credit or exemption is within two years and is a state expenditure of at least $20 million
- Requires the Department of Audits and Accounts to post a list of economic analyses to be conducted
- Requires the House Ways and Means Committee and Senate Finance Committees to meet by January 31 of each year to review economic analyses completed the prior year.
- Read the bill.
SB 424 – Local Taxpayer Increases for Judicial Circuit in Troup, Coweta, and Meriwether counties
- The creation of the West Georgia Judicial Circuit (Carroll & Heard counties) took effect in 2024, but this institutes a pay increase for the Coweta Judicial Circuit District Attorney beginning 1/1/25.
- Specifically, a 57% increase on the supplement from Coweta County, a 32% increase on the supplement from Troup County, and an 11% increase on the supplement from Meriwether County. This increase is to account for the removal of 2 counties from the circuit to create the West Georgia Judicial Circuit.
- Read the bill.
NEW CRIMES
HB 181 – Amendments to laws on Kratom
- Makes it illegal to sell, gift, or otherwise transfer the substance ‘kratom’ to an individual under the age of 21. Current law is 18.
- Also prohibits the ingestion of kratom using a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means that can be used to produce a vapor solution. This includes e-cigarettes, electronic cigars, electronic pipes, or other cartridge devices.
- Violating the new terms of the law is a misdemeanor with a $250 fine for the first offense, $500 for second, and $1,000 for any offense after.
- Further makes it illegal to sell kratom that is not 100% naturally derived from kratom plant and if products are manufactured, the products cannot have enhancements on the levels of active ingredients beyond what is naturally occurring.
- Adds requirements to manufacturers of kratom to require that they place a label telling people they should consult their physician about use and bars statements related to therapeutic use. Violations are misdemeanor of high and aggravated nature with second and additional violations being a felony with 1-15 years in prison and a $100,000 fine.
- Read the bill.
REGULATION
HB 880 – ‘Relief’ for Spouses of Servicemembers
- Sets Georgia in compliance with federal ‘Servicemembers Civil Relief Act’ and allows the spouse of a servicemember to practice his or her occupation without a license so long as that spouse:
- 1) holds a current license to practice the occupation in another state;
- 2) is in good standing in the other state;
- 3) has filed an application for an expedited license by endorsement along with the military orders of the servicemember, which can both be filed prior to moving to Georgia;
- 4) is hired by an in-state employer that may lawfully hire the spouse to engage in the occupation; and
- 5) has his or her information verified by the in-state employer.
- These individuals can still be investigated by professional licensing boards.
ELECTION LAW
SB 189 – Changes to Election Law
- Changes to election law, many of which already took effect.
- Beginning 1/1/25, however, Sections 4,6,9 of the bill become effective.
- Section 4 addresses the mailing addresses for a person who is homeless or without a permanent address and sets their address to the registrar’s office of the county in which they reside. Also addresses when a person is considered to have lost their residence and defaults to a person losing their residence if they register to vote in another state, county, municipality, or legislative district. Section 4 also outlines that a PO Box or private mailbox does not suffice for establishing residency.
- Section 6 changes the law to allow election superintendents to provide physical ballots that are used for absentee ballots in any election with less than 5,000 registered electors if they have received approval from State Election Board at least 10 days before the start of advance voting. Can only be used for special primaries, special elections, and runoffs for county offices OR special elections to present a question to the voters of the county.
- Section 9 adds language to require board of registrars or absentee ballot clerks to document authorized access to all absentee ballots prior to the closing of the polls on election day.
- Read the bill.
SB 212 – Amendments to Election Law
This is an administrative move after counties transitioned from probate judges to Boards of Elections in recent years.
This effectively removes election activities and duties from the powers of probate judges. The bill directs any county with a probate judge acting as the election superintendent to create a board of elections and registration and provides for the composition and administration of the boards.
Read the bill.
ADDITIONAL GOVERNMENT
HB 571 – Advisory Council of appointed officials will begin providing reports on the latest data and impacts of dementia on people in Georgia. This will occur every 4 years.
HB 1267 – Creation of the Tax Court
This is the administrative enactment of the language associated with the constitutional amendment approved by voters in November 2024.
Read the bill.
ADMINISTRATIVE
HB 158 – Changes the name of the Stone Mountain Judicial Circuit to the DeKalb Judicial Circuit. Also gives authority to judges, when not acting in their official duties in the DeKalb Judicial Circuit, to assist with the business of the Atlanta Judicial Circuit.
HB 1105 – Georgia Criminal Alien Track and Report Act of 2024
Much of the bill took effect in May 2024. Part 10 is effective 12/31/24
Section 10 creates OCGA 42-4-16, which requires that individuals in a supervisory role at a jail/municipal detention facility prepare and post on the public website of the local jurisdiction a report for his or her jail or detention facility which includes the following:
- Total number of inmates booked into the county or jail or municipal detention facility.
- Total number of inquiries made to the LAw Enforcement Center (LESC) of Homeland Security inquiring relating to the immigration status or prior arrests of foreign-born inmates
- The total number of responses received for requests made by the county jail or municipal detention facility
- The total number of responses that indicated a foreign-born inmate is an illegal alien (as defined by OCGA 42-4-14)
- The number of immigration detainers issued by ICE for prisoners in the county jail
- A sworn affidavit signed by the individual in a supervisory role at the county jail verifying compliance with this new code section (and all other applicable law)
HB 1292 – Identification Required for Deeds and Interest in Real Property
Part of this bill was previously instituted. Part I takes effect 1/1/25.
The law requires an individual presenting a deed or other interest in real property to produce a government-issued photographic identification card to a clerk of the superior court for recording. The clerk will make a photocopy of the card and document the photocopy information relating to the specific deed or instrument. The photocopy and information will be treated as confidential and released only in response to a subpoena, to peace officers when investigating potential crimes, to an individual who holds a recorded interest in the real property in question, or to an individual named as a grantor or grantee on the instrument. This procedure is not applicable to a person licensed to practice law or to a licensed agent of a financial institution or credit union.
Read the bill.
SB 19 – Reporting Requirements for Clerks & Probate Judges
This legislation enacts reporting requirements for fees, sums, or other remuneration for the performance of passport duties performed by clerks of superior courts and probate judges. Both clerks and probate judges will issue written reports to counties on a quarterly basis disclosing the total amount of fees received by the clerks or probate judges during the previous quarter
Read the bill.
SB 232 – Fees Imposed by Probate Judges and Clerks
Changes the amount of fees which are assessed and collected by probate judges and clerks. These fees are charged for filings such as petitions, motions, claims, and certificates, as well as for different applications, licenses, and certified copies. Conforming language in other sections of the Code relating to filing fees, license fees, and fireworks applications was also addressed.
Read the bill.
SB 341 – Procedural Changes to the Georgia General Assembly Operations
- Part of this legislation is a ‘clean-up’ bill, cleaning up old language related to the Georgia General Assembly. It also outlines a process for devolving assets of entities after the repeal of the institution of the entity.
- Language relating to pre-filing of legislation is repealed.
- This bill makes communications between specified individuals and staff members “privileged and confidential.” It also includes legislative leave for individuals and staff members employed by the GGA.
- Read the bill.
SB 508 – Personal Information of Judges & Justices
This new law directs the Administrative Office of the Courts to provide written notice to each state or local government entity that possesses personally identifiable information of a judge or justice to restrict access to that information within 30 days of written notice. Within 30 days of written notice from a judge or justice that they have left office, the office will notify those entities that the restriction is no longer applicable. The office will develop a process to regularly identify local entities that possess personally identifiable information, and will establish a procedure for protected persons to submit information for inclusion in a personally identifiable information database.
Read the bill.
LOCAL LEGISLATION
Local legislation is specific to a portion of the state like a city, county, or judicial circuit.
- HB 864 – abolishes the State court of Miller County
- HB 953 – Creates the Board of Elections and Registration for Calhoun County
- HB 1008 – Amends the compensation of the tax commissioner in Lincoln County and cleaning up language from a consolidation of the Tax Receiver & Tax Collector from 1953, which was never previously done.
- HB 1063 – Creates the Board of Elections and Registration for Chattooga County
- HB 1095 – Creates the Board of Elections and Registration for Baldwin County
- HB 1273 – Creates the Evans County Board of Elections and Registration – effective December 31, 2024
- HB 1438 – Amends City of Cordele Commission to have an At Large Commission member instead of Chairperson. Section 10 takes effect 1/1/25 to prepare for full implementation of legislation on 1/1/26. Section 10 addresses elections of city commissioners.
- HB 1448 – Creates the Dodge County Board of Elections and Registration – effective December 31, 2024
- HB 1466 – Provides for an Additional State Court Judge in Paulding County
- SB 259 – Moves the Superior Court of Banks County from the Piedmont Judicial Circuit to the Mountain Judicial Circuit
- SB 382 – Creates the Gilmer County Board of Elections & Registration
- SB 504 – Creates the Warren County Board of Elections & Registration
