WeVote
Log In

Bill

Bill

HB 1047

Revenue and taxation; water and sewer projects and costs tax; revise definition of the term "municipality"

2025-2026 Regular Session Introduced by Kasey Carpenter and 5 co-sponsors

Georgia bill revises "municipality" definition for water and sewer tax authority, affecting which entities can levy taxes and which parties pay for infrastructure projects.

House Second Readers
0
WeVote Research Nonpartisan
Bill Summary · HB 1047

Legislative bill overview

HB 1047 revises the definition of "municipality" under Georgia's water and sewer projects and costs tax, potentially expanding which entities can levy or are subject to this tax. The bill is in early stages of the legislative process, having just been introduced to the House in late January 2026.

Why is this important

Changes to how "municipality" is defined can significantly affect which local governments have taxing authority over water and sewer infrastructure projects, and which property owners or businesses may be subject to these taxes. This has direct financial implications for both local government revenues and taxpayer obligations in affected areas.

Potential points of contention

  • Scope of expanded definition: Unclear whether the revision broadens or narrows which entities qualify as municipalities, and whether rural areas, special districts, or county governments gain new taxing powers
  • Tax burden shifting: Depending on the definition change, this could shift water/sewer project costs from one type of entity or taxpayer to another, creating winners and losers
  • Implementation clarity: Without seeing the specific language, it's unclear whether existing tax obligations are grandfathered in or if retroactive applications could affect previously established assessments

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.