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Posts Tagged ‘association’

taxIn the last blog article, we examined whether community associations have to pay income taxes.  The natural corollary to that question is the question of whether community associations are required to pay property taxes.  The answer to that depends upon whether your community association is a homeowners association or a condominium association.  If a homeowners association, the answer is “yes.”  If a condominium, the answer is “no.”  

The difference between the two types of associations lies in the manner in which the common areas are owned.   In a condominium association, each of the individual owners owns a percentage of the common areas, or common elements, as tenants-in-common with the other owners.  Since the condominium association does not own the common elements, the condominium association should not be billed for taxes on them.  Rather, the value of the common elements is factored into the taxable value of the individual units, so that the individual unit owners each pay any taxes attributable to the common elements when they pay the tax bill on their individuals unit.  In fact, the Condominium Act specifically provides that there shall be no tax or assessment levied on the condominium as a whole, but only on the individual condominium units (O.C.G.A. § 44-3-96).  

electriccarwithatlantaAre associations required to provide electric vehicle charging stations?

No.  There is no law in Georgia which requires condominium associations to provide public electric vehicle charging stations.  However, associations may wish to provide common charging stations as an amenity.

Must associations allow owners to install electric vehicle charging stations?

No.  Georgia law does not currently require condominium associations to permit the installation of private electric vehicle charging stations.  However, the law may soon change.  With the increase in electric vehicle ownership, the law is evolving as states address the new technology.  For example, California recently enacted a law which makes any language in governing documents that effectively prohibits or restricts the installation or use of electric vehicle charging stations void and unenforceable. However, California associations can still impose reasonable restrictions that do not significantly increase the cost or performance of the charging stations.