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