Georgia 2023-2024 Regular Session

Georgia House Bill HB944 Compare Versions

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

Old	New	Differences
1	1	24 LC 44 2519
2	2	House Bill 944
3	3	By: Representatives Hawkins of the 27
4	4	th
5	5	, Dunahoo of the 31
6	6	st
7	7	, Leverett of the 123
8	8	rd
9	9	,
10	10	McCollum of the 30
11	11	th
12	12	, and Cox of the 28
13	13	th
14	14
15	15	A BILL TO BE ENTITLED
16	16	AN ACT
17	17	To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad
18	18	1
19	19	valorem taxation of property, so as to revise the date by which homestead exemptions must2
20	20	be applied for; to revise the language required to be included in the notices of current3
21	21	assessment; to provide for related matters; to provide for an effective date; to repeal4
22	22	conflicting laws; and for other purposes.5
23	23	BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
24	24	SECTION 1.7
25	25	Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem8
26	26	taxation of property, is amended by revising subsection (a) of Code Section 48-5-45, relating9
27	27	to application for homestead exemption and unlawful to solicit fee to file application for10
28	28	homestead for another, as follows:11
29	29	"(a)(1)
30	30	An applicant seeking a homestead exemption as provided in Code Section 48-5-4412
31	31	and qualifying under the provisions of Code Section 48-5-40 shall file a written application13
32	32	and schedule with the tax receiver or tax commissioner charged with the duty of receiving14
33	33	returns of property for taxation at any time during the calendar year that is subsequent to15
34	34	the property becoming the primary residence of the applicant up to and including the date16
35	35	H. B. 944
36	36	- 1 - 24 LC 44 2519
37	37	for the closing of the books for the return of taxes for the calendar year, but prior to the17
38	38	expiration of 45 days from the issuance of the notice of assessment for such jurisdiction for18
39	39	such tax year.19
40	40	(2) The failure to file properly If the application and schedule on or before the date for20
41	41	the closing of the books for the return of taxes of a calendar year in which the taxes are21
42	42	due is not so timely filed, then it shall constitute a waiver of the homestead exemption on22
43	43	the part of the applicant failing to make the application for such exemption for that such23
44	44	tax year."24
45	45	SECTION 2.25
46	46	Said chapter is further amended by revising subsection (b) of Code Section 48-5-306, relating26
47	47	to annual notice of current assessment, contents, posting notice, and new assessment27
48	48	description, as follows:28
49	49	"(b) Contents of notice.29
50	50	(1) The annual notice of current assessment required to be given by the county board of30
51	51	tax assessors under subsection (a) of this Code section shall be dated and shall contain31
52	52	the name and last known address of the taxpayer. The annual notice shall conform with32
53	53	the state-wide uniform assessment notice which shall be established by the commissioner33
54	54	by rule and regulation and shall contain:34
55	55	(A) The amount of the previous assessment;35
56	56	(B) The amount of the current assessment;36
57	57	(C) The year for which the new assessment is applicable;37
58	58	(D)(A) A brief description of the assessed property broken down into real and personal38
59	59	property classifications;39
60	60	(E)(B) The fair market value of property of the taxpayer subject to taxation and the40
61	61	assessed value of the taxpayer's property for the prior year and the current year;41
62	62	H. B. 944
63	63	- 2 - 24 LC 44 2519
64	64	(C) A list of all ad valorem tax exemptions that have been granted for and are42
65	65	applicable to the current tax year;43
66	66	(D) The prior and current years' assessed value of the taxpayer's property subject to44
67	67	taxation after being reduced by those ad valorem tax exemptions that have been granted45
68	68	for the property;46
69	69	(F)(E) The name, phone number, and contact information of the person in the47
70	70	assessors' office who is administratively responsible for the handling of the appeal and48
71	71	who the taxpayer may contact if the taxpayer has questions about the reasons for the49
72	72	assessment change or the appeals process;50
73	73	(G)(F) If available, the website address of the office of the county board of tax51
74	74	assessors; and52
75	75	(H)(G) A statement that all documents and records used to determine the current value53
76	76	are available upon request.54
77	77	(2)(A) In addition to the items required under paragraph (1) of this subsection, the notice55
78	78	shall contain a statement of the taxpayer's right to an appeal and an estimate of the current56
79	79	year's taxes for all levying authorities which shall be in substantially the following form:57
80	80	'The amount of your ad valorem tax bill for this year will be based on the appraised and58
81	81	assessed values specified in this notice. You have the right to appeal these values to the59
82	82	county board of tax assessors. At the time of filing your appeal you must select one of60
83	83	the following options:61
84	84	(i)(A) An appeal to the county board of equalization with appeal to the superior court;62
85	85	(ii)(B) To arbitration without an appeal to the superior court; or63
86	86	(iii)(C) For a parcel of nonhomestead property with a fair market value in excess of64
87	87	$500,000.00 as shown on the taxpayer's annual notice of current assessment under this65
88	88	Code section, or for one or more account numbers of wireless property as defined in66
89	89	subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value67
90	90	in excess of $500,000.00 as shown on the taxpayer's annual notice of current68
91	91	H. B. 944
92	92	- 3 - 24 LC 44 2519
93	93	assessment under this Code section, to a hearing officer with appeal to the superior
94	94	69
95	95	court.70
96	96	If you wish to file an appeal, you must do so in writing no later than 45 days after the date71
97	97	of this notice. If you do not file an appeal by this date, your right to file an appeal will72
98	98	be lost. For further information on the proper method for filing an appeal, you may73
99	99	contact the county board of tax assessors which is located at: (insert address)
100	100	and which74
101	101	may be contacted by telephone at: (insert telephone number).'75
102	102	(B) The notice shall also contain the following statements in bold print:76
103	103	'The estimate of your ad valorem tax bill for the current year is based on the previous77
104	104	or most applicable year's millage rate and the fair market value contained in this78
105	105	notice. The actual tax bill you receive may be more or less than this estimate. This79
106	106	estimate may not include all eligible exemptions.'80
107	107	(3) The annual notice required under this Code section shall be mailed no later than81
108	108	July 1; provided, however, that the annual notice required under this Code section may82
109	109	be sent later than July 1 for the purpose of notifying property owners of corrections and83
110	110	mapping changes."84
111	111	SECTION 3.85
112	112	This Act shall become effective on January 1, 2025.86
113	113	SECTION 4.87
114	114	All laws and parts of laws in conflict with this Act are repealed.88
115	115	H. B. 944
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