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House Bill 944
By: Representatives Hawkins of the 27
th
, Dunahoo of the 31
st
, Leverett of the 123
rd
,
McCollum of the 30
th
, and Cox of the 28
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 date by which homestead exemptions must2
be applied for; to revise the language required to be included in the notices of current3
assessment; to provide for related matters; to provide for an effective date; to repeal4
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 by revising subsection (a) of Code Section 48-5-45, relating9
to application for homestead exemption and unlawful to solicit fee to file application for10
homestead for another, as follows:11
"(a)(1)
An applicant seeking a homestead exemption as provided in Code Section 48-5-4412
and qualifying under the provisions of Code Section 48-5-40 shall file a written application13
and schedule with the tax receiver or tax commissioner charged with the duty of receiving14
returns of property for taxation at any time during the calendar year that is subsequent to15
the property becoming the primary residence of the applicant up to and including the date16
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for the closing of the books for the return of taxes for the calendar year, but prior to the17
expiration of 45 days from the issuance of the notice of assessment for such jurisdiction for18
such tax year.19
(2) The failure to file properly If the application and schedule on or before the date for20
the closing of the books for the return of taxes of a calendar year in which the taxes are21
due is not so timely filed, then it shall constitute a waiver of the homestead exemption on22
the part of the applicant failing to make the application for such exemption for that such23
tax year."24
SECTION 2.25
Said chapter is further amended by revising subsection (b) of Code Section 48-5-306, relating26
to annual notice of current assessment, contents, posting notice, and new assessment27
description, as follows:28
"(b) Contents of notice.29
(1) The annual notice of current assessment required to be given by the county board of30
tax assessors under subsection (a) of this Code section shall be dated and shall contain31
the name and last known address of the taxpayer. The annual notice shall conform with32
the state-wide uniform assessment notice which shall be established by the commissioner33
by rule and regulation and shall contain:34
(A) The amount of the previous assessment;35
(B) The amount of the current assessment;36
(C) The year for which the new assessment is applicable;37
(D)(A) A brief description of the assessed property broken down into real and personal38
property classifications;39
(E)(B) The fair market value of property of the taxpayer subject to taxation and the40
assessed value of the taxpayer's property for the prior year and the current year;41
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(C) A list of all ad valorem tax exemptions that have been granted for and are42
applicable to the current tax year;43
(D) The prior and current years' assessed value of the taxpayer's property subject to44
taxation after being reduced by those ad valorem tax exemptions that have been granted45
for the property;46
(F)(E) The name, phone number, and contact information of the person in the47
assessors' office who is administratively responsible for the handling of the appeal and48
who the taxpayer may contact if the taxpayer has questions about the reasons for the49
assessment change or the appeals process;50
(G)(F) If available, the website address of the office of the county board of tax51
assessors; and52
(H)(G) A statement that all documents and records used to determine the current value53
are available upon request.54
(2)(A) In addition to the items required under paragraph (1) of this subsection, the notice55
shall contain a statement of the taxpayer's right to an appeal and an estimate of the current56
year's taxes for all levying authorities which shall be in substantially the following form:57
'The amount of your ad valorem tax bill for this year will be based on the appraised and58
assessed values specified in this notice. You have the right to appeal these values to the59
county board of tax assessors. At the time of filing your appeal you must select one of60
the following options:61
(i)(A) An appeal to the county board of equalization with appeal to the superior court;62
(ii)(B) To arbitration without an appeal to the superior court; or63
(iii)(C) For a parcel of nonhomestead property with a fair market value in excess of64
$500,000.00 as shown on the taxpayer's annual notice of current assessment under this65
Code section, or for one or more account numbers of wireless property as defined in66
subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value67
in excess of $500,000.00 as shown on the taxpayer's annual notice of current68
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assessment under this Code section, to a hearing officer with appeal to the superior
69
court.70
If you wish to file an appeal, you must do so in writing no later than 45 days after the date71
of this notice. If you do not file an appeal by this date, your right to file an appeal will72
be lost. For further information on the proper method for filing an appeal, you may73
contact the county board of tax assessors which is located at: (insert address)
and which74
may be contacted by telephone at: (insert telephone number).'75
(B) The notice shall also contain the following statements in bold print:76
'The estimate of your ad valorem tax bill for the current year is based on the previous77
or most applicable year's millage rate and the fair market value contained in this78
notice. The actual tax bill you receive may be more or less than this estimate. This79
estimate may not include all eligible exemptions.'80
(3) The annual notice required under this Code section shall be mailed no later than81
July 1; provided, however, that the annual notice required under this Code section may82
be sent later than July 1 for the purpose of notifying property owners of corrections and83
mapping changes."84
SECTION 3.85
This Act shall become effective on January 1, 2025.86
SECTION 4.87
All laws and parts of laws in conflict with this Act are repealed.88
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