Bill > HB1447

This bill mandates that every ten years, starting January 1, 2027, any "local taxing body" – which includes local government units, school systems, or special districts that can levy property taxes – must conduct a thorough review of how efficiently they operate, manage their administration, and deliver services. This review must compare their administrative costs, employee numbers, and technology use to similar-sized jurisdictions, evaluate their utility bond structures, determine if consolidating certain operations with neighboring taxing bodies could save at least 5% in administrative costs, and decide whether to start a formal study on consolidation. After completing this review, each local taxing body must publicly share and submit a written report of its findings to the Department of Community Affairs by December 31 of the reporting year. Failure to submit this report will make the taxing body ineligible for state grants or funding until it is submitted. The Department of Community Affairs will create rules for the report's format and can use existing grant programs to help local taxing bodies with these reviews.

Government Affairs

https://www.legis.ga.gov/legislation/73609