25 LC 50 1095
House Bill 445
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 repeal conflicting laws; and for4
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) In addition to the items required under paragraph (1) of this subsection, the notice12
shall contain a statement of the taxpayer’s right to an appeal which shall be in13
substantially the following form:14
'The amount of your ad valorem tax bill for this year will be based on the appraised and15
assessed values specified in this notice. You have the right to appeal these values to the16
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county board of tax assessors. At the time of filing your appeal you must select one of
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the following options:18
(A) An appeal to the county board of equalization with appeal to the superior court;19
(B) To arbitration without an appeal to the superior court; or20
(C) To a hearing officer with appeal to the superior court for any:
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(i) Parcel For a parcel of nonhomestead property with a fair market value in excess22
of $500,000.00 as shown on the taxpayer's annual notice of current assessment under23
this Code section, or for one;24
(ii) One or more account numbers of wireless property as defined in25
subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market26
value in excess of $500,000.00 as shown on the taxpayer’s annual notice of current27
assessment under this Code section, to a hearing officer with appeal to the superior28
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 Code31
Section 48-5-311 with an aggregate fair market value in excess of $200,000.00 as32
shown on 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 the date34
of this notice. If you do not file an appeal by this date, your right to file an appeal will be35
lost. For further information on the proper method for filing an appeal, you may contact36
the county board of tax assessors which is located at: (insert address) and which may be37
contacted by telephone at: (insert telephone number).'"38
SECTION 2.39
Said chapter is further amended in Code Section 48-5-311, relating to creation of county40
boards of equalization, duties, review of assessments, and appeals, by revising41
subparagraph (e)(1)(A) and paragraphs (1) and (2) of subsection (e.1) as follows:42
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"(1)(A) Any taxpayer or property owner as of the last date for filing an appeal may
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elect to file an appeal from an assessment by the county board of tax assessors to:44
(i) The county board of equalization as to matters of taxability, uniformity of45
assessment, and value, and, for residents, as to denials of homestead exemptions46
pursuant to paragraph (2) of this subsection;47
(ii) An arbitrator as to matters of value pursuant to subsection (f) of this Code48
section;49
(iii) A hearing officer as to matters of value and uniformity of assessment for a parcel50
of nonhomestead real property with a fair market value in excess of $500,000.00 as51
shown on the taxpayer's annual notice of current assessment under Code52
Section 48-5-306, and any contiguous nonhomestead real property owned by the same53
taxpayer, pursuant to subsection (e.1) of this Code section; or
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(iv) A hearing officer as to matters of values or uniformity of assessment of one or55
more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of56
this Code section with an aggregate fair market value in excess of $500,000.00 as57
shown on the taxpayer's annual notice of current assessment under Code58
Section 48-5-306, pursuant to subsection (e.1) of this Code section; or59
(v) A hearing officer as to matters of values or uniformity of assessment of one or60
more account numbers of any taxable tangible personal property other than wireless61
property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate62
fair market value in excess of $200,000.00 as shown on the taxpayer's annual notice63
of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of64
this Code section."65
"(1)(A) For any dispute involving the value or uniformity of a parcel of nonhomestead66
real property with a fair market value in excess of $500,000.00 as shown on the67
taxpayer's annual notice of current assessment under Code Section 48-5-306, at the68
option of the taxpayer, an appeal may be submitted to a hearing officer in accordance69
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with this subsection. If such taxpayer owns nonhomestead real property contiguous to
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such qualified nonhomestead real property, at the option of the taxpayer, such71
contiguous property may be consolidated with the qualified property for purposes of the72
hearing under this subsection.73
(B)(i) As used in this subparagraph, the term 'wireless property' means tangible74
personal property or equipment used directly for the provision of wireless services by75
a provider of wireless services which is attached to or is located underneath a wireless76
cell tower or at a network data center location but which is not permanently affixed77
to such tower or data center so as to constitute a fixture.78
(ii) For any dispute involving the values or uniformity of one or more account79
numbers of wireless property as defined in this subparagraph
with an aggregate fair80
market value in excess of $500,000.00 as shown on the taxpayer's annual notice of81
current assessment under Code Section 48-5-306, at the option of the taxpayer, an82
appeal may be submitted to a hearing officer in accordance with this subsection.83
(C) For any dispute involving the values or uniformity of one or more account numbers84
of any taxable tangible personal property other than wireless property as defined in85
subparagraph (B) of this paragraph with an aggregate fair market value in excess86
of $200,000.00 as shown on the taxpayer's annual notice of current assessment under87
Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a88
hearing officer in accordance with this subsection.89
(2)(A) Individuals desiring to serve as hearing officers and who are either:90
(i) State state certified general real property appraisers or state certified residential91
real property appraisers as classified by the Georgia Real Estate Commission and the92
Georgia Real Estate Appraisers Board for real property appeals; or are93
(ii) Designated designated appraisers by a nationally recognized appraiser's94
organization for wireless property appeals 95
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shall complete and submit an application, a list of counties the hearing officer is willing
96
to serve, a
disqualification questionnaire, and a resume and be approved by the Georgia97
Real Estate Commission and the Georgia Real Estate Appraisers Board to serve as a98
hearing officer. The Georgia Real Estate Appraisers Board Such board shall annually99
publish a list of qualified and approved hearing officers for Georgia.100
(B)(i) Any individual who is a former or current Appraiser IV or chief appraiser and101
desires to serve as a hearing officer for taxable tangible personal property other than102
wireless property as defined in subparagraph (B) of paragraph (1) of this subsection103
shall complete and submit an application, a list of counties the hearing officer is104
willing to serve, a disqualification questionnaire, and a resume to the Georgia Real105
Estate Commission and the Georgia Real Estate Appraisers Board for review and106
approval to serve as a hearing officer with respect to such taxable tangible personal107
property appeals provided for in subparagraph (C) of paragraph (1) of this subsection.108
(ii) The Georgia Real Estate Appraisers Board shall annually publish a list of such109
qualified and approved hearing officers and a list of counties such hearing officers are110
willing to serve.111
(iii) With respect to this subparagraph and subparagraph (C) of paragraph (1) of this112
subsection, no Appraiser IV or chief appraiser shall be eligible to serve as a hearing113
officer for any county for which such person served as an Appraiser IV or chief114
appraiser."115
SECTION 3.116
All laws and parts of laws in conflict with this Act are repealed.117
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