---
type: "Bill"
title: "Tax and revenue; confidentiality of certain tax information; provisions"
description: "A BILL to be entitled an Act to amend Chapter 2 of Title 48 of the O.C.G.A., relating to state administration and collection of revenue, so as to provide for confidentiality of certain tax information; to provide for an interest rate on delinquent payments that adjusts to reflect changes in the prime rate; to adjust the penalties for nonpayment of ad valorem taxes to offset the reduction in interest rate; to make distribution of penalties equitable between taxing jurisdictions; to provide for additional procedures, conditions, and limitations; to provide for notice to political subdivisions upon the filing of certain tax refund requests; to provide for confidentiality of taxpayer information; to provide for automatic transfer to the Georgia Tax Tribunal in certain cases; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2015_16"
identifier: "HB 960"
citation: "Georgia HB 960 (2015_16)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barbara Sims", "Brett Harrell", "Jay Powell", "Katie Dempsey", "Penny Houston", "Trey Kelley"]
version_count: 6
action_count: 20
vote_count: 1
first_action: "2016-02-09"
last_action: "2016-07-01"
source: "openstates"
source_identifier: "ocd-bill/e4e91844-b76f-487e-ae09-eaf1e50f57e0"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "15c3be0e980a09be72884591eea89697f84282dbcc4639ef200ebfdd95f61c67"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 960 (2015_16) — Tax and revenue; confidentiality of certain tax information; provisions

A BILL to be entitled an Act to amend Chapter 2 of Title 48 of the O.C.G.A., relating to state administration and collection of revenue, so as to provide for confidentiality of certain tax information; to provide for an interest rate on delinquent payments that adjusts to reflect changes in the prime rate; to adjust the penalties for nonpayment of ad valorem taxes to offset the reduction in interest rate; to make distribution of penalties equitable between taxing jurisdictions; to provide for additional procedures, conditions, and limitations; to provide for notice to political subdivisions upon the filing of certain tax refund requests; to provide for confidentiality of taxpayer information; to provide for automatic transfer to the Georgia Tax Tribunal in certain cases; to provide for related matters; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Floor Amendment AM 37 0742** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/162053.pdf)
2. **HB 960/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/162224.pdf)
3. **LC 34 4828ER/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/156976.pdf)
4. **LC 34 4901ERS/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/159286.pdf)
5. **LC 34 4901ERS/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/158726.pdf)
6. **Sen ctee sub LC 43 0379ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160467.pdf)

## Votes

- PASSAGE — **164–0** (pass) · lower

## Sponsors

- Barbara Sims — primary (person)
- Brett Harrell — primary (person)
- Jay Powell — primary (person)
- Katie Dempsey — primary (person)
- Penny Houston — primary (person)
- Trey Kelley — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2016-02-09** House Hopper
- **2016-02-10** House First Readers `reading-1`
- **2016-02-11** House Second Readers `reading-2`
- **2016-02-24** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2016-02-29** House Third Readers `reading-3`
- **2016-02-29** House Passed/Adopted By Substitute `passage`
- **2016-03-02** Senate Read and Referred `referral-committee`
- **2016-03-15** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2016-03-15** Senate Read Second Time `reading-2`
- **2016-03-22** Senate Engrossed `passage`
- **2016-03-22** Senate Tabled
- **2016-03-24** Senate Taken from Table
- **2016-03-24** Senate Third Read `reading-3`
- **2016-03-24** Senate Passed/Adopted By Substitute `passage`
- **2016-03-24** House Agreed Senate Amend or Sub As Amended
- **2016-03-24** Senate Agreed House Amend or Sub
- **2016-04-05** House Sent to Governor `executive-receipt`
- **2016-04-27** House Date Signed by Governor `executive-signature`
- **2016-04-27** Act 488 `executive-signature`
- **2016-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e4e91844-b76f-487e-ae09-eaf1e50f57e0`. Confidence: reported (aggregated from official Georgia legislature records).