Georgia 2023-2024 Regular Session

Georgia House Bill HB36 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	23 LC 43 2489
2	2	H. B. 36
3	3	- 1 -
4	4	House Bill 36
5	5	By: Representative Martin of the 49
6	6	th
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad
11	11	1
12	12	valorem taxation of property, so as to revise the language required to be included in the2
13	13	notices of current assessment; to add hearing officer review for tax assessment of certain3
14	14	business personal property; to provide for related matters; to provide for an effective date;4
15	15	to repeal conflicting laws; and for other purposes.5
16	16	BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
17	17	SECTION 1.7
18	18	Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem8
19	19	taxation of property, is amended in Code Section 48-5-306, relating to annual notice of9
20	20	current assessment, contents, posting notice, and new assessment description, by revising10
21	21	paragraph (2) of subsection (b) as follows:11
22	22	"(2)(A) In addition to the items required under paragraph (1) of this subsection, the12
23	23	notice shall contain a statement of the taxpayer's right to an appeal and an estimate of13
24	24	the current year's taxes for all levying authorities which shall be in substantially the14
25	25	following form:15 23 LC 43 2489
26	26	H. B. 36
27	27	- 2 -
28	28	'The amount of your ad valorem tax bill for this year will be based on the appraised and
29	29	16
30	30	assessed values specified in this notice. You have the right to appeal these values to the17
31	31	county board of tax assessors. At the time of filing your appeal,
32	32	you must select one18
33	33	of the following options:19
34	34	(i) An appeal to the county board of equalization with appeal to the superior court;20
35	35	(ii) To arbitration without an appeal to the superior court; or21
36	36	(iii) To a hearing officer with appeal to the superior court for any:22
37	37	(I) Parcel For a parcel of nonhomestead property with a fair market value in excess23
38	38	of $500,000.00 as shown on the taxpayer's annual notice of current assessment24
39	39	under this Code section;, or for one25
40	40	(II) One or more account numbers of wireless property as defined in subparagraph26
41	41	(e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value in excess27
42	42	of $500,000.00 as shown on the taxpayer's annual notice of current assessment28
43	43	under this Code section, to a hearing officer with appeal to the superior court; or29
44	44	(III) One or more account numbers of any taxable tangible personal property other30
45	45	than wireless property as defined in subparagraph (e.1)(1)(B) of Code Section31
46	46	48-5-311 with an aggregate fair market value in excess of $200,000.00 as shown on32
47	47	the taxpayer's annual notice of current assessment under this Code section.33
48	48	If you wish to file an appeal, you must do so in writing no later than 45 days after the34
49	49	date of this notice. If you do not file an appeal by this date, your right to file an appeal35
50	50	will be lost. For further information on the proper method for filing an appeal, you may36
51	51	contact the county board of tax assessors which is located at: (insert address) and which37
52	52	may be contacted by telephone at: (insert telephone number).'38
53	53	(B) The notice shall also contain the following statements in bold print:39
54	54	'The estimate of your ad valorem tax bill for the current year is based on the previous40
55	55	or most applicable year's millage rate and the fair market value contained in this41 23 LC 43 2489
56	56	H. B. 36
57	57	- 3 -
58	58	notice. The actual tax bill you receive may be more or less than this estimate. This
59	59	42
60	60	estimate may not include all eligible exemptions.'"43
61	61	SECTION 2.44
62	62	Said chapter is further amended in Code Section 48-5-311, relating to creation of county45
63	63	boards of equalization, duties, review of assessments, and appeals, by revising subparagraph46
64	64	(e)(1)(A) of subsection (e) and paragraph (1) of subsection (e.1) as follows:47
65	65	"(e) Appeal.48
66	66	(1)(A) Any taxpayer or property owner as of the last date for filing an appeal may elect49
67	67	to file an appeal from an assessment by the county board of tax assessors to: 50
68	68	(i) The county board of equalization as to matters of taxability, uniformity of51
69	69	assessment, and value, and, for residents, as to denials of homestead exemptions52
70	70	pursuant to paragraph (2) of this subsection;53
71	71	(ii) An arbitrator as to matters of value pursuant to subsection (f) of this Code54
72	72	section; 55
73	73	(iii) A hearing officer as to matters of value and uniformity of assessment for a parcel56
74	74	of nonhomestead real property with a fair market value in excess of $500,000.00 as57
75	75	shown on the taxpayer's annual notice of current assessment under Code Section58
76	76	48-5-306, and any contiguous nonhomestead real property owned by the same59
77	77	taxpayer, pursuant to subsection (e.1) of this Code section; or
78	78	60
79	79	(iv) A hearing officer as to matters of values or uniformity of assessment of one or61
80	80	more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of62
81	81	this Code section with an aggregate fair market value in excess of $500,000.00 as63
82	82	shown on the taxpayer's annual notice of current assessment under Code Section64
83	83	48-5-306, pursuant to subsection (e.1) of this Code section; or65
84	84	(v) A hearing officer as to matters of values or uniformity of assessment of one or66
85	85	more account numbers of any taxable tangible personal property other than wireless67 23 LC 43 2489
86	86	H. B. 36
87	87	- 4 -
88	88	property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate68
89	89	fair market value in excess of $200,000.00 as shown on the taxpayer's annual notice69
90	90	of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of70
91	91	this Code section."71
92	92	"(e.1) Appeals to hearing officer.72
93	93	(1)(A) For any dispute involving the value or uniformity of a parcel of nonhomestead73
94	94	real property with a fair market value in excess of $500,000.00 as shown on the74
95	95	taxpayer's annual notice of current assessment under Code Section 48-5-306, at the75
96	96	option of the taxpayer, an appeal may be submitted to a hearing officer in accordance76
97	97	with this subsection. If such taxpayer owns nonhomestead real property contiguous to77
98	98	such qualified nonhomestead real property, at the option of the taxpayer, such78
99	99	contiguous property may be consolidated with the qualified property for purposes of the79
100	100	hearing under this subsection. 80
101	101	(B)(i) As used in this subparagraph, the term 'wireless property' means tangible81
102	102	personal property or equipment used directly for the provision of wireless services by82
103	103	a provider of wireless services which is attached to or is located underneath a wireless83
104	104	cell tower or at a network data center location but which is not permanently affixed84
105	105	to such tower or data center so as to constitute a fixture. 85
106	106	(ii) For any dispute involving the values or uniformity of one or more account86
107	107	numbers of wireless property as defined in this subparagraph with an aggregate fair87
108	108	market value in excess of $500,000.00 as shown on the taxpayer's annual notice of88
109	109	current assessment under Code Section 48-5-306, at the option of the taxpayer, an89
110	110	appeal may be submitted to a hearing officer in accordance with this subsection.90
111	111	(C) For any dispute involving the values or uniformity of one or more account numbers91
112	112	of any taxable tangible personal property other than wireless property as defined in92
113	113	subparagraph (B) of this paragraph with an aggregate fair market value in excess of93
114	114	$200,000.00 as shown on the taxpayer's annual notice of current assessment under Code94 23 LC 43 2489
115	115	H. B. 36
116	116	- 5 -
117	117	Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a hearing95
118	118	officer in accordance with this subsection."96
119	119	SECTION 3.97
120	120	This Act shall become effective on January 1, 2024.98
121	121	SECTION 4.99
122	122	All laws and parts of laws in conflict with this Act are repealed. 100