25 LC 50 1268S
The Senate Committee on Rules offered the following
substitute to HB 445:
A BILL TO BE ENTITLED
AN ACT
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and1
taxation, so as to revise the language required to be included in the notices of current2
assessment relative to property taxes; to add hearing officer review for tax assessment of3
certain business personal property; to provide for an income tax credit for the purchase of4
certain emergency power generation components to certain convenience stores and skilled5
nursing facilities; to provide terms, conditions, and procedures; to limit the tax credit and6
carry-forward period; to provide for an aggregate cap; to provide for automatic repeal; to7
provide for rules and regulations; to provide for definitions; to provide for legislative8
findings; to provide for related matters; to repeal conflicting laws; and for other purposes.9
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10
PART I11
SECTION 1-1.12
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is13
amended in Code Section 48-5-306, relating to annual notice of current assessment, contents,14
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posting notice, and new assessment description relative to ad valorem taxation of property,15
by revising paragraph (2) of subsection (b) as follows:16
"(2) In addition to the items required under paragraph (1) of this subsection, the notice17
shall contain a statement of the taxpayer's right to an appeal which shall be in18
substantially the following form:19
'The amount of your ad valorem tax bill for this year will be based on the appraised and20
assessed values specified in this notice. You have the right to appeal these values to the21
county board of tax assessors. At the time of filing your appeal you must select one of22
the following options:23
(A) An appeal to the county board of equalization with appeal to the superior court;24
(B) To arbitration without an appeal to the superior court; or25
(C) To a hearing officer with appeal to the superior court for any:26
(i) Parcel For a parcel of nonhomestead property with a fair market value in excess27
of $500,000.00 as shown on the taxpayer's annual notice of current assessment under28
this Code section, or for one;29
(ii) One or more account numbers of wireless property as defined in30
subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market31
value in excess of $500,000.00 as shown on the taxpayer's annual notice of current32
assessment under this Code section, to a hearing officer with appeal to the superior33
court; or34
(iii) One or more account numbers of any taxable tangible personal property other35
than wireless property as defined in subparagraph (e.1)(1)(B) of Code36
Section 48-5-311 with an aggregate fair market value in excess of $200,000.00 as37
shown on the taxpayer's annual notice of current assessment under this Code section.38
If you wish to file an appeal, you must do so in writing no later than 45 days after the date39
of this notice. If you do not file an appeal by this date, your right to file an appeal will be40
lost. For further information on the proper method for filing an appeal, you may contact41
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the county board of tax assessors which is located at: (insert address) and which may be42
contacted by telephone at: (insert telephone number).'"43
SECTION 1-2.44
Said title is further amended in Code Section 48-5-311, relating to creation of county boards45
of equalization, duties, review of assessments, and appeals, by revising46
subparagraph (e)(1)(A) and paragraphs (1) and (2) of subsection (e.1) as follows:47
"(1)(A) Any taxpayer or property owner as of the last date for filing an appeal may48
elect to file an appeal from an assessment by the county board of tax assessors to:49
(i) The county board of equalization as to matters of taxability, uniformity of50
assessment, and value, and, for residents, as to denials of homestead exemptions51
pursuant to paragraph (2) of this subsection;52
(ii) An arbitrator as to matters of value pursuant to subsection (f) of this Code53
section;54
(iii) A hearing officer as to matters of value and uniformity of assessment for a parcel55
of nonhomestead real property with a fair market value in excess of $500,000.00 as56
shown on the taxpayer's annual notice of current assessment under Code57
Section 48-5-306, and any contiguous nonhomestead real property owned by the same58
taxpayer, pursuant to subsection (e.1) of this Code section; or59
(iv) A hearing officer as to matters of values or uniformity of assessment of one or60
more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of61
this Code section with an aggregate fair market value in excess of $500,000.00 as62
shown on the taxpayer's annual notice of current assessment under Code63
Section 48-5-306, pursuant to subsection (e.1) of this Code section; or64
(v) A hearing officer as to matters of values or uniformity of assessment of one or65
more account numbers of any taxable tangible personal property other than wireless66
property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate67
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fair market value in excess of $200,000.00 as shown on the taxpayer's annual notice68
of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of69
this Code section."70
"(1)(A) For any dispute involving the value or uniformity of a parcel of nonhomestead71
real property with a fair market value in excess of $500,000.00 as shown on the72
taxpayer's annual notice of current assessment under Code Section 48-5-306, at the73
option of the taxpayer, an appeal may be submitted to a hearing officer in accordance74
with this subsection. If such taxpayer owns nonhomestead real property contiguous to75
such qualified nonhomestead real property, at the option of the taxpayer, such76
contiguous property may be consolidated with the qualified property for purposes of the77
hearing under this subsection.78
(B)(i) As used in this subparagraph, the term 'wireless property' means tangible79
personal property or equipment used directly for the provision of wireless services by80
a provider of wireless services which is attached to or is located underneath a wireless81
cell tower or at a network data center location but which is not permanently affixed82
to such tower or data center so as to constitute a fixture.83
(ii) For any dispute involving the values or uniformity of one or more account84
numbers of wireless property as defined in this subparagraph with an aggregate fair85
market value in excess of $500,000.00 as shown on the taxpayer's annual notice of86
current assessment under Code Section 48-5-306, at the option of the taxpayer, an87
appeal may be submitted to a hearing officer in accordance with this subsection.88
(C) For any dispute involving the values or uniformity of one or more account numbers89
of any taxable tangible personal property other than wireless property as defined in90
subparagraph (B) of this paragraph with an aggregate fair market value in excess91
of $200,000.00 as shown on the taxpayer's annual notice of current assessment under92
Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a93
hearing officer in accordance with this subsection.94
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(2)(A) Individuals desiring to serve as hearing officers and who are either:95
(i) State state certified general real property appraisers or state certified residential96
real property appraisers as classified by the Georgia Real Estate Commission and the97
Georgia Real Estate Appraisers Board for real property appeals; or are98
(ii) Designated designated appraisers by a nationally recognized appraiser's99
organization for wireless property appeals 100
shall complete and submit an application, a list of counties the hearing officer is willing101
to serve, a disqualification questionnaire, and a resume and be approved by the Georgia102
Real Estate Commission and the Georgia Real Estate Appraisers Board to serve as a103
hearing officer. The Georgia Real Estate Appraisers Board Such board shall annually104
publish a list of qualified and approved hearing officers for Georgia.105
(B)(i) Any individual who is a former or current Appraiser IV or chief appraiser and106
desires to serve as a hearing officer for taxable tangible personal property other than107
wireless property as defined in subparagraph (B) of paragraph (1) of this subsection108
shall complete and submit an application, a list of counties the hearing officer is109
willing to serve, a disqualification questionnaire, and a resume to the Georgia Real110
Estate Commission and the Georgia Real Estate Appraisers Board for review and111
approval to serve as a hearing officer with respect to such taxable tangible personal112
property appeals provided for in subparagraph (C) of paragraph (1) of this subsection.113
(ii) The Georgia Real Estate Appraisers Board shall annually publish a list of such114
qualified and approved hearing officers and a list of counties such hearing officers are115
willing to serve.116
(iii) With respect to this subparagraph and subparagraph (C) of paragraph (1) of this117
subsection, no Appraiser IV or chief appraiser shall be eligible to serve as a hearing118
officer for any county for which such person served as an Appraiser IV or chief119
appraiser."120
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PART II121
SECTION 2-1.122
Said title is further amended in Article 2 of Chapter 7, relating to imposition, rate,123
computation, exemptions, and credits relative to income taxes, by adding a new Code section124
to read as follows:125
"48-7-29.27.126
(a)(1) The General Assembly finds and determines that Hurricane Helene had a127
catastrophic impact on the citizens and the economy of Georgia.128
(2) The General Assembly further finds and declares that it is appropriate and advisable129
to ensure the state is better prepared for future weather events by incentivizing certain130
critical businesses to prepare for the use of generators such that the entire region will be131
able to recover faster.132
(b) For purposes of this Code section, the term:133
(1) 'Convenience store' means a retail establishment which offers for sale packaged or134
unprepared food and grocery items for consumption off the premises and may sell fuel135
products, household items, or tobacco products and has less than 10,000 square feet of136
retail floor space.137
(2) 'Emergency power generation components' means the transfer switch or switches138
required to connect a generator to a facility in order to provide electricity during utility139
power outages.140
(3) 'Skilled nursing facility' means an institution or a distinct part of such institution141
which is primarily engaged in providing inpatient skilled nursing care and related services142
for patients who require medical or nursing care or rehabilitation services for the143
rehabilitation of injured, disabled, or sick persons.144
(c)(1) A taxpayer shall be allowed a tax credit against the tax imposed under this article145
for expenditures made between July 1, 2025, and December 31, 2026, for the purchase146
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and installation of emergency power generation components, provided that any such147
purchase is not for the purpose of resale.148
(2) The tax credit allowed under this Code section shall only be applied over a period of149
five taxable years and shall not exceed $5,000.00 for any taxable year, and no amount150
shall be allowed or carried forward after such years.151
(3) A taxpayer shall only be eligible for the tax credit allowed under this Code section152
once per convenience store or skilled nursing facility owned or operated by such153
taxpayer. No taxpayer shall be eligible for the tax credit allowed under this Code section154
for more than five convenience stores.155
(d) To claim a tax credit allowed pursuant to this Code section, a taxpayer shall attach to156
such taxpayer's state tax return:157
(1) Certification from the taxpayer that:158
(A) The requirements of this Code section have been met; and159
(B) It is the intent of such taxpayer to operate during normal business hours during a160
power outage through use of a generator, if such operation is otherwise safe and lawful;161
and162
(2) Any other information required by the commissioner.163
(e)(1) Any tax credit allowed pursuant to this Code section shall be claimed on the164
taxpayer's 2026 tax return.165
(2) In no event shall the aggregate amount of tax credits allowed under this Code section166
exceed $5 million.167
(3) In no event shall the total amount of any tax credit allowed under this Code section168
for a taxable year exceed the taxpayer's income tax liability. No such tax credit shall be169
allowed the taxpayer against prior years' tax liability. Except as provided in170
subsection (c) of this Code section, no amount of the tax credit shall be allowed to be171
carried forward to apply to the taxpayer's succeeding years' tax liability.172
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(f) A taxpayer seeking to claim a tax credit pursuant to this Code section shall submit an173
application to the department for preapproval of such tax credit, in the manner specified174
by the department. The department shall preapprove the tax credits within 30 days based175
on the order in which properly completed applications were submitted. In the event that176
two or more applications were submitted on the same day and the amount of funds177
available will not be sufficient to fully fund the tax credits requested, the commissioner178
shall prorate the available funds between or among the applicants.179
(g) The commissioner shall be authorized to promulgate any rules and regulations180
necessary to implement and administer this Code section.181
(h) This Code section shall stand repealed on December 31, 2031."182
PART III183
SECTION 3-1.184
All laws and parts of laws in conflict with this Act are repealed.185
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