Tax Expenditure Review Commission Reports

Open Space Property Tax Expenditure Evaluation Report

• Evaluation Report - Open Space Property Tax Expenditure
• Summary - Open Space Property Tax Expenditure
• Presentation - Open Space Property Tax Expenditure

Mortgage Registration Tax Expenditure Evaluations for Agricultural Loans and Government Housing and Deed Transfer Tax Expenditure Evaluations Report

• Evaluation Report - Mortgage Registry Tax Agricultural Loan Exemption
• Summary - Mortgage Registry Tax Agricultural Loan Exemption


• Evaluation Report - Mortgage Registry Tax Government Housing Exemption
• Summary - Mortgage Registry Tax Government Housing Exemption


• Evaluation Report - Deed Transfer Tax Exemptions
• Summary - Deed Transfer Tax Exemptions


• Presentation - Mortgage Registry Tax Expenditure Evaluations for Agricultural Loans and Government Housing and Deed Transfer Tax Exemptions

Interest on Contributions to a First-Time Homebuyer Account

• Evaluation Report - Interest on Contributions to a First-Time Homebuyer Account
• Summary - Interest on Contributions to a First-Time Homebuyer Account
• Presentation - Interest on Contributions to a First-Time Homebuyer Account

Home Mortgage Interest Deduction

• Evaluation Report - Home Mortgage Interest Deduction
• Summary - Home Mortgage Interest Deduction
• Presentation - Home Mortgage Interest Deduction

Data Center Equipment Tax Expenditure Evaluation Report

• Evaluation Report - University of Georgia Data Center Equipment Tax Expenditure
• Presentation - University of Georgia Data Center Equipment Tax Expenditure

Marriage Penalty Credit Tax Expenditure Evaluation

• Evaluation Report - Marriage Penalty Credit
• Summary - Marriage Penalty Credit
• Presentation - Marriage Pentaly Credit

Solar Energy Systems/Wind Energy Conversion Systems Exemption Evaluation

• Evaluation Report - Solar and Wind Energy Systems
• Summary - Solar Energy Systems
• Summary - Wind Energy Conversion Systems
• Presentation - Solar and Wind Energy Systems

Credits for Small Brewers, Small Wineries, and Microdistilleries Tax Expenditure Evaluation

• Evaluation Report - Credits for Small Brewers, Small Wineries, and Microdistilleries
• Summary - Credits for Small Brewers, Small Wineries, and Microdistilleries
• Presentation - Credits for Small Brewers, Small Wineries, and Microdistilleries

Lawful Gambling Tax Expenditure Evaluation

• Evaluation Report - Lawful Gambling
• Summary - Lawful Gambling
• Presentation - Lawful Gambling

Heating Fuel and Utility Service Tax Expenditure Evaluation

• Evaluation Report - Heating Fuel and Utility Service
• Summary - Heating Fuel and Utility Service
• Presentation - Heating Fuel and Utility Service