| 6 | | - | To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and1 |
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| 7 | | - | taxation, so as to revise the language required to be included in the notices of current2 |
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| 8 | | - | assessment relative to property taxes; to add hearing officer review for tax assessment of3 |
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| 9 | | - | certain business personal property; to provide for an income tax credit for the purchase of4 |
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| 10 | | - | certain emergency power generation components to certain convenience stores and skilled5 |
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| 11 | | - | nursing facilities; to provide terms, conditions, and procedures; to limit the tax credit and6 |
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| 12 | | - | carry-forward period; to provide for an aggregate cap; to provide for automatic repeal; to7 |
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| 13 | | - | provide for rules and regulations; to provide for definitions; to provide for legislative8 |
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| 14 | | - | findings; to provide for related matters; to repeal conflicting laws; and for other purposes.9 |
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| 15 | | - | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 |
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| 16 | | - | PART I11 |
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| 17 | | - | SECTION 1-1.12 |
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| 18 | | - | Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is13 |
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| 19 | | - | amended in Code Section 48-5-306, relating to annual notice of current assessment, contents,14 |
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| 20 | | - | - 1 - 25 LC 50 1268S |
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| 21 | | - | posting notice, and new assessment description relative to ad valorem taxation of property,15 |
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| 22 | | - | by revising paragraph (2) of subsection (b) as follows:16 |
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| 23 | | - | "(2) In addition to the items required under paragraph (1) of this subsection, the notice17 |
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| 24 | | - | shall contain a statement of the taxpayer's right to an appeal which shall be in18 |
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| 25 | | - | substantially the following form:19 |
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| 26 | | - | 'The amount of your ad valorem tax bill for this year will be based on the appraised and20 |
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| 27 | | - | assessed values specified in this notice. You have the right to appeal these values to the21 |
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| 28 | | - | county board of tax assessors. At the time of filing your appeal you must select one of22 |
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| 29 | | - | the following options:23 |
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| 30 | | - | (A) An appeal to the county board of equalization with appeal to the superior court;24 |
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| 31 | | - | (B) To arbitration without an appeal to the superior court; or25 |
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| 32 | | - | (C) To a hearing officer with appeal to the superior court for any:26 |
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| 33 | | - | (i) Parcel For a parcel of nonhomestead property with a fair market value in excess27 |
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| 34 | | - | of $500,000.00 as shown on the taxpayer's annual notice of current assessment under28 |
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| 35 | | - | this Code section, or for one;29 |
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| 36 | | - | (ii) One or more account numbers of wireless property as defined in30 |
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| 37 | | - | subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market31 |
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| 38 | | - | value in excess of $500,000.00 as shown on the taxpayer's annual notice of current32 |
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| 39 | | - | assessment under this Code section, to a hearing officer with appeal to the superior33 |
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| 40 | | - | court; or34 |
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| 41 | | - | (iii) One or more account numbers of any taxable tangible personal property other35 |
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| 42 | | - | than wireless property as defined in subparagraph (e.1)(1)(B) of Code36 |
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| 43 | | - | Section 48-5-311 with an aggregate fair market value in excess of $200,000.00 as37 |
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| 44 | | - | shown on the taxpayer's annual notice of current assessment under this Code section.38 |
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| 45 | | - | If you wish to file an appeal, you must do so in writing no later than 45 days after the date39 |
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| 46 | | - | of this notice. If you do not file an appeal by this date, your right to file an appeal will be40 |
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| 47 | | - | lost. For further information on the proper method for filing an appeal, you may contact41 |
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| 48 | | - | - 2 - 25 LC 50 1268S |
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| 49 | | - | the county board of tax assessors which is located at: (insert address) and which may be42 |
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| 50 | | - | contacted by telephone at: (insert telephone number).'"43 |
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| 51 | | - | SECTION 1-2.44 |
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| 52 | | - | Said title is further amended in Code Section 48-5-311, relating to creation of county boards45 |
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| 53 | | - | of equalization, duties, review of assessments, and appeals, by revising46 |
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| 54 | | - | subparagraph (e)(1)(A) and paragraphs (1) and (2) of subsection (e.1) as follows:47 |
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| 55 | | - | "(1)(A) Any taxpayer or property owner as of the last date for filing an appeal may48 |
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| 56 | | - | elect to file an appeal from an assessment by the county board of tax assessors to:49 |
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| 57 | | - | (i) The county board of equalization as to matters of taxability, uniformity of50 |
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| 58 | | - | assessment, and value, and, for residents, as to denials of homestead exemptions51 |
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| 59 | | - | pursuant to paragraph (2) of this subsection;52 |
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| 60 | | - | (ii) An arbitrator as to matters of value pursuant to subsection (f) of this Code53 |
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| 61 | | - | section;54 |
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| 62 | | - | (iii) A hearing officer as to matters of value and uniformity of assessment for a parcel55 |
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| 63 | | - | of nonhomestead real property with a fair market value in excess of $500,000.00 as56 |
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| 64 | | - | shown on the taxpayer's annual notice of current assessment under Code57 |
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| 65 | | - | Section 48-5-306, and any contiguous nonhomestead real property owned by the same58 |
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| 66 | | - | taxpayer, pursuant to subsection (e.1) of this Code section; or59 |
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| 67 | | - | (iv) A hearing officer as to matters of values or uniformity of assessment of one or60 |
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| 68 | | - | more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of61 |
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| 69 | | - | this Code section with an aggregate fair market value in excess of $500,000.00 as62 |
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| 70 | | - | shown on the taxpayer's annual notice of current assessment under Code63 |
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| 71 | | - | Section 48-5-306, pursuant to subsection (e.1) of this Code section; or64 |
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| 72 | | - | (v) A hearing officer as to matters of values or uniformity of assessment of one or65 |
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| 73 | | - | more account numbers of any taxable tangible personal property other than wireless66 |
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| 74 | | - | property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate67 |
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| 75 | | - | - 3 - 25 LC 50 1268S |
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| 76 | | - | fair market value in excess of $200,000.00 as shown on the taxpayer's annual notice68 |
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| 77 | | - | of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of69 |
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| 78 | | - | this Code section."70 |
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| 79 | | - | "(1)(A) For any dispute involving the value or uniformity of a parcel of nonhomestead71 |
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| 80 | | - | real property with a fair market value in excess of $500,000.00 as shown on the72 |
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| 81 | | - | taxpayer's annual notice of current assessment under Code Section 48-5-306, at the73 |
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| 82 | | - | option of the taxpayer, an appeal may be submitted to a hearing officer in accordance74 |
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| 83 | | - | with this subsection. If such taxpayer owns nonhomestead real property contiguous to75 |
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| 84 | | - | such qualified nonhomestead real property, at the option of the taxpayer, such76 |
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| 85 | | - | contiguous property may be consolidated with the qualified property for purposes of the77 |
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| 86 | | - | hearing under this subsection.78 |
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| 87 | | - | (B)(i) As used in this subparagraph, the term 'wireless property' means tangible79 |
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| 88 | | - | personal property or equipment used directly for the provision of wireless services by80 |
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| 89 | | - | a provider of wireless services which is attached to or is located underneath a wireless81 |
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| 90 | | - | cell tower or at a network data center location but which is not permanently affixed82 |
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| 91 | | - | to such tower or data center so as to constitute a fixture.83 |
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| 92 | | - | (ii) For any dispute involving the values or uniformity of one or more account84 |
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| 93 | | - | numbers of wireless property as defined in this subparagraph with an aggregate fair85 |
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| 94 | | - | market value in excess of $500,000.00 as shown on the taxpayer's annual notice of86 |
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| 95 | | - | current assessment under Code Section 48-5-306, at the option of the taxpayer, an87 |
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| 96 | | - | appeal may be submitted to a hearing officer in accordance with this subsection.88 |
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| 97 | | - | (C) For any dispute involving the values or uniformity of one or more account numbers89 |
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| 98 | | - | of any taxable tangible personal property other than wireless property as defined in90 |
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| 99 | | - | subparagraph (B) of this paragraph with an aggregate fair market value in excess91 |
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| 100 | | - | of $200,000.00 as shown on the taxpayer's annual notice of current assessment under92 |
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| 101 | | - | Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a93 |
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| 102 | | - | hearing officer in accordance with this subsection.94 |
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| 103 | | - | - 4 - 25 LC 50 1268S |
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| 104 | | - | (2)(A) Individuals desiring to serve as hearing officers and who are either:95 |
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| 105 | | - | (i) State state certified general real property appraisers or state certified residential96 |
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| 106 | | - | real property appraisers as classified by the Georgia Real Estate Commission and the97 |
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| 107 | | - | Georgia Real Estate Appraisers Board for real property appeals; or are98 |
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| 108 | | - | (ii) Designated designated appraisers by a nationally recognized appraiser's99 |
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| 109 | | - | organization for wireless property appeals 100 |
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| 110 | | - | shall complete and submit an application, a list of counties the hearing officer is willing101 |
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| 111 | | - | to serve, a disqualification questionnaire, and a resume and be approved by the Georgia102 |
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| 112 | | - | Real Estate Commission and the Georgia Real Estate Appraisers Board to serve as a103 |
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| 113 | | - | hearing officer. The Georgia Real Estate Appraisers Board Such board shall annually104 |
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| 114 | | - | publish a list of qualified and approved hearing officers for Georgia.105 |
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| 115 | | - | (B)(i) Any individual who is a former or current Appraiser IV or chief appraiser and106 |
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| 116 | | - | desires to serve as a hearing officer for taxable tangible personal property other than107 |
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| 117 | | - | wireless property as defined in subparagraph (B) of paragraph (1) of this subsection108 |
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| 118 | | - | shall complete and submit an application, a list of counties the hearing officer is109 |
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| 119 | | - | willing to serve, a disqualification questionnaire, and a resume to the Georgia Real110 |
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| 120 | | - | Estate Commission and the Georgia Real Estate Appraisers Board for review and111 |
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| 121 | | - | approval to serve as a hearing officer with respect to such taxable tangible personal112 |
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| 122 | | - | property appeals provided for in subparagraph (C) of paragraph (1) of this subsection.113 |
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| 123 | | - | (ii) The Georgia Real Estate Appraisers Board shall annually publish a list of such114 |
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| 124 | | - | qualified and approved hearing officers and a list of counties such hearing officers are115 |
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| 125 | | - | willing to serve.116 |
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| 126 | | - | (iii) With respect to this subparagraph and subparagraph (C) of paragraph (1) of this117 |
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| 127 | | - | subsection, no Appraiser IV or chief appraiser shall be eligible to serve as a hearing118 |
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| 128 | | - | officer for any county for which such person served as an Appraiser IV or chief119 |
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| 129 | | - | appraiser."120 |
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| 130 | | - | - 5 - 25 LC 50 1268S |
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| 131 | | - | PART II121 |
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| 132 | | - | SECTION 2-1.122 |
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| 133 | | - | Said title is further amended in Article 2 of Chapter 7, relating to imposition, rate,123 |
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| 134 | | - | computation, exemptions, and credits relative to income taxes, by adding a new Code section124 |
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| 135 | | - | to read as follows:125 |
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| 136 | | - | "48-7-29.27.126 |
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| 137 | | - | (a)(1) The General Assembly finds and determines that Hurricane Helene had a127 |
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| 138 | | - | catastrophic impact on the citizens and the economy of Georgia.128 |
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| 139 | | - | (2) The General Assembly further finds and declares that it is appropriate and advisable129 |
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| 140 | | - | to ensure the state is better prepared for future weather events by incentivizing certain130 |
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| 141 | | - | critical businesses to prepare for the use of generators such that the entire region will be131 |
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| 142 | | - | able to recover faster.132 |
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| 143 | | - | (b) For purposes of this Code section, the term:133 |
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| 144 | | - | (1) 'Convenience store' means a retail establishment which offers for sale packaged or134 |
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| 145 | | - | unprepared food and grocery items for consumption off the premises and may sell fuel135 |
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| 146 | | - | products, household items, or tobacco products and has less than 10,000 square feet of136 |
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| 147 | | - | retail floor space.137 |
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| 148 | | - | (2) 'Emergency power generation components' means the transfer switch or switches138 |
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| 149 | | - | required to connect a generator to a facility in order to provide electricity during utility139 |
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| 150 | | - | power outages.140 |
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| 151 | | - | (3) 'Skilled nursing facility' means an institution or a distinct part of such institution141 |
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| 152 | | - | which is primarily engaged in providing inpatient skilled nursing care and related services142 |
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| 153 | | - | for patients who require medical or nursing care or rehabilitation services for the143 |
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| 154 | | - | rehabilitation of injured, disabled, or sick persons.144 |
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| 155 | | - | (c)(1) A taxpayer shall be allowed a tax credit against the tax imposed under this article145 |
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| 156 | | - | for expenditures made between July 1, 2025, and December 31, 2026, for the purchase146 |
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| 157 | | - | - 6 - 25 LC 50 1268S |
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| 158 | | - | and installation of emergency power generation components, provided that any such147 |
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| 159 | | - | purchase is not for the purpose of resale.148 |
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| 160 | | - | (2) The tax credit allowed under this Code section shall only be applied over a period of149 |
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| 161 | | - | five taxable years and shall not exceed $5,000.00 for any taxable year, and no amount150 |
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| 162 | | - | shall be allowed or carried forward after such years.151 |
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| 163 | | - | (3) A taxpayer shall only be eligible for the tax credit allowed under this Code section152 |
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| 164 | | - | once per convenience store or skilled nursing facility owned or operated by such153 |
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| 165 | | - | taxpayer. No taxpayer shall be eligible for the tax credit allowed under this Code section154 |
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| 166 | | - | for more than five convenience stores.155 |
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| 167 | | - | (d) To claim a tax credit allowed pursuant to this Code section, a taxpayer shall attach to156 |
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| 168 | | - | such taxpayer's state tax return:157 |
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| 169 | | - | (1) Certification from the taxpayer that:158 |
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| 170 | | - | (A) The requirements of this Code section have been met; and159 |
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| 171 | | - | (B) It is the intent of such taxpayer to operate during normal business hours during a160 |
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| 172 | | - | power outage through use of a generator, if such operation is otherwise safe and lawful;161 |
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| 173 | | - | and162 |
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| 174 | | - | (2) Any other information required by the commissioner.163 |
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| 175 | | - | (e)(1) Any tax credit allowed pursuant to this Code section shall be claimed on the164 |
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| 176 | | - | taxpayer's 2026 tax return.165 |
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| 177 | | - | (2) In no event shall the aggregate amount of tax credits allowed under this Code section166 |
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| 178 | | - | exceed $5 million.167 |
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| 179 | | - | (3) In no event shall the total amount of any tax credit allowed under this Code section168 |
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| 180 | | - | for a taxable year exceed the taxpayer's income tax liability. No such tax credit shall be169 |
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| 181 | | - | allowed the taxpayer against prior years' tax liability. Except as provided in170 |
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| 182 | | - | subsection (c) of this Code section, no amount of the tax credit shall be allowed to be171 |
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| 183 | | - | carried forward to apply to the taxpayer's succeeding years' tax liability.172 |
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| 184 | | - | - 7 - 25 LC 50 1268S |
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| 185 | | - | (f) A taxpayer seeking to claim a tax credit pursuant to this Code section shall submit an173 |
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| 186 | | - | application to the department for preapproval of such tax credit, in the manner specified174 |
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| 187 | | - | by the department. The department shall preapprove the tax credits within 30 days based175 |
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| 188 | | - | on the order in which properly completed applications were submitted. In the event that176 |
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| 189 | | - | two or more applications were submitted on the same day and the amount of funds177 |
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| 190 | | - | available will not be sufficient to fully fund the tax credits requested, the commissioner178 |
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| 191 | | - | shall prorate the available funds between or among the applicants.179 |
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| 192 | | - | (g) The commissioner shall be authorized to promulgate any rules and regulations180 |
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| 193 | | - | necessary to implement and administer this Code section.181 |
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| 194 | | - | (h) This Code section shall stand repealed on December 31, 2031."182 |
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| 195 | | - | PART III183 |
|---|
| 196 | | - | SECTION 3-1.184 |
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| 197 | | - | All laws and parts of laws in conflict with this Act are repealed.185 |
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| 198 | | - | - 8 - |
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| 8 | + | To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad |
|---|
| 9 | + | 1 |
|---|
| 10 | + | valorem taxation of property, so as to revise the language required to be included in the2 |
|---|
| 11 | + | notices of current assessment; to add hearing officer review for tax assessment of certain3 |
|---|
| 12 | + | business personal property; to provide for related matters; to repeal conflicting laws; and for4 |
|---|
| 13 | + | other purposes.5 |
|---|
| 14 | + | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 |
|---|
| 15 | + | SECTION 1.7 |
|---|
| 16 | + | Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem8 |
|---|
| 17 | + | taxation of property, is amended in Code Section 48-5-306, relating to annual notice of9 |
|---|
| 18 | + | current assessment, contents, posting notice, and new assessment description, by revising10 |
|---|
| 19 | + | paragraph (2) of subsection (b) as follows:11 |
|---|
| 20 | + | "(2) In addition to the items required under paragraph (1) of this subsection, the notice12 |
|---|
| 21 | + | shall contain a statement of the taxpayer’s right to an appeal which shall be in13 |
|---|
| 22 | + | substantially the following form:14 |
|---|
| 23 | + | 'The amount of your ad valorem tax bill for this year will be based on the appraised and15 |
|---|
| 24 | + | assessed values specified in this notice. You have the right to appeal these values to the16 |
|---|
| 25 | + | H. B. 445 |
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| 26 | + | - 1 - 25 LC 50 1095 |
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| 27 | + | county board of tax assessors. At the time of filing your appeal you must select one of |
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| 28 | + | 17 |
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| 29 | + | the following options:18 |
|---|
| 30 | + | (A) An appeal to the county board of equalization with appeal to the superior court;19 |
|---|
| 31 | + | (B) To arbitration without an appeal to the superior court; or20 |
|---|
| 32 | + | (C) To a hearing officer with appeal to the superior court for any: |
|---|
| 33 | + | 21 |
|---|
| 34 | + | (i) Parcel For a parcel of nonhomestead property with a fair market value in excess22 |
|---|
| 35 | + | of $500,000.00 as shown on the taxpayer's annual notice of current assessment under23 |
|---|
| 36 | + | this Code section, or for one;24 |
|---|
| 37 | + | (ii) One or more account numbers of wireless property as defined in25 |
|---|
| 38 | + | subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market26 |
|---|
| 39 | + | value in excess of $500,000.00 as shown on the taxpayer’s annual notice of current27 |
|---|
| 40 | + | assessment under this Code section, to a hearing officer with appeal to the superior28 |
|---|
| 41 | + | court; or29 |
|---|
| 42 | + | (iii) One or more account numbers of any taxable tangible personal property other30 |
|---|
| 43 | + | than wireless property as defined in subparagraph (e.1)(1)(B) of Code31 |
|---|
| 44 | + | Section 48-5-311 with an aggregate fair market value in excess of $200,000.00 as32 |
|---|
| 45 | + | shown on the taxpayer's annual notice of current assessment under this Code section.33 |
|---|
| 46 | + | If you wish to file an appeal, you must do so in writing no later than 45 days after the date34 |
|---|
| 47 | + | of this notice. If you do not file an appeal by this date, your right to file an appeal will be35 |
|---|
| 48 | + | lost. For further information on the proper method for filing an appeal, you may contact36 |
|---|
| 49 | + | the county board of tax assessors which is located at: (insert address) and which may be37 |
|---|
| 50 | + | contacted by telephone at: (insert telephone number).'"38 |
|---|
| 51 | + | SECTION 2.39 |
|---|
| 52 | + | Said chapter is further amended in Code Section 48-5-311, relating to creation of county40 |
|---|
| 53 | + | boards of equalization, duties, review of assessments, and appeals, by revising41 |
|---|
| 54 | + | subparagraph (e)(1)(A) and paragraphs (1) and (2) of subsection (e.1) as follows:42 |
|---|
| 55 | + | H. B. 445 |
|---|
| 56 | + | - 2 - 25 LC 50 1095 |
|---|
| 57 | + | "(1)(A) Any taxpayer or property owner as of the last date for filing an appeal may |
|---|
| 58 | + | 43 |
|---|
| 59 | + | elect to file an appeal from an assessment by the county board of tax assessors to:44 |
|---|
| 60 | + | (i) The county board of equalization as to matters of taxability, uniformity of45 |
|---|
| 61 | + | assessment, and value, and, for residents, as to denials of homestead exemptions46 |
|---|
| 62 | + | pursuant to paragraph (2) of this subsection;47 |
|---|
| 63 | + | (ii) An arbitrator as to matters of value pursuant to subsection (f) of this Code48 |
|---|
| 64 | + | section;49 |
|---|
| 65 | + | (iii) A hearing officer as to matters of value and uniformity of assessment for a parcel50 |
|---|
| 66 | + | of nonhomestead real property with a fair market value in excess of $500,000.00 as51 |
|---|
| 67 | + | shown on the taxpayer's annual notice of current assessment under Code52 |
|---|
| 68 | + | Section 48-5-306, and any contiguous nonhomestead real property owned by the same53 |
|---|
| 69 | + | taxpayer, pursuant to subsection (e.1) of this Code section; or |
|---|
| 70 | + | 54 |
|---|
| 71 | + | (iv) A hearing officer as to matters of values or uniformity of assessment of one or55 |
|---|
| 72 | + | more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of56 |
|---|
| 73 | + | this Code section with an aggregate fair market value in excess of $500,000.00 as57 |
|---|
| 74 | + | shown on the taxpayer's annual notice of current assessment under Code58 |
|---|
| 75 | + | Section 48-5-306, pursuant to subsection (e.1) of this Code section; or59 |
|---|
| 76 | + | (v) A hearing officer as to matters of values or uniformity of assessment of one or60 |
|---|
| 77 | + | more account numbers of any taxable tangible personal property other than wireless61 |
|---|
| 78 | + | property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate62 |
|---|
| 79 | + | fair market value in excess of $200,000.00 as shown on the taxpayer's annual notice63 |
|---|
| 80 | + | of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of64 |
|---|
| 81 | + | this Code section."65 |
|---|
| 82 | + | "(1)(A) For any dispute involving the value or uniformity of a parcel of nonhomestead66 |
|---|
| 83 | + | real property with a fair market value in excess of $500,000.00 as shown on the67 |
|---|
| 84 | + | taxpayer's annual notice of current assessment under Code Section 48-5-306, at the68 |
|---|
| 85 | + | option of the taxpayer, an appeal may be submitted to a hearing officer in accordance69 |
|---|
| 86 | + | H. B. 445 |
|---|
| 87 | + | - 3 - 25 LC 50 1095 |
|---|
| 88 | + | with this subsection. If such taxpayer owns nonhomestead real property contiguous to |
|---|
| 89 | + | 70 |
|---|
| 90 | + | such qualified nonhomestead real property, at the option of the taxpayer, such71 |
|---|
| 91 | + | contiguous property may be consolidated with the qualified property for purposes of the72 |
|---|
| 92 | + | hearing under this subsection.73 |
|---|
| 93 | + | (B)(i) As used in this subparagraph, the term 'wireless property' means tangible74 |
|---|
| 94 | + | personal property or equipment used directly for the provision of wireless services by75 |
|---|
| 95 | + | a provider of wireless services which is attached to or is located underneath a wireless76 |
|---|
| 96 | + | cell tower or at a network data center location but which is not permanently affixed77 |
|---|
| 97 | + | to such tower or data center so as to constitute a fixture.78 |
|---|
| 98 | + | (ii) For any dispute involving the values or uniformity of one or more account79 |
|---|
| 99 | + | numbers of wireless property as defined in this subparagraph |
|---|
| 100 | + | with an aggregate fair80 |
|---|
| 101 | + | market value in excess of $500,000.00 as shown on the taxpayer's annual notice of81 |
|---|
| 102 | + | current assessment under Code Section 48-5-306, at the option of the taxpayer, an82 |
|---|
| 103 | + | appeal may be submitted to a hearing officer in accordance with this subsection.83 |
|---|
| 104 | + | (C) For any dispute involving the values or uniformity of one or more account numbers84 |
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| 105 | + | of any taxable tangible personal property other than wireless property as defined in85 |
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| 106 | + | subparagraph (B) of this paragraph with an aggregate fair market value in excess86 |
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| 107 | + | of $200,000.00 as shown on the taxpayer's annual notice of current assessment under87 |
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| 108 | + | Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a88 |
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| 109 | + | hearing officer in accordance with this subsection.89 |
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| 110 | + | (2)(A) Individuals desiring to serve as hearing officers and who are either:90 |
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| 111 | + | (i) State state certified general real property appraisers or state certified residential91 |
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| 112 | + | real property appraisers as classified by the Georgia Real Estate Commission and the92 |
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| 113 | + | Georgia Real Estate Appraisers Board for real property appeals; or are93 |
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| 114 | + | (ii) Designated designated appraisers by a nationally recognized appraiser's94 |
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| 115 | + | organization for wireless property appeals 95 |
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| 116 | + | H. B. 445 |
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| 117 | + | - 4 - 25 LC 50 1095 |
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| 118 | + | shall complete and submit an application, a list of counties the hearing officer is willing |
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| 119 | + | 96 |
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| 120 | + | to serve, a |
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| 121 | + | disqualification questionnaire, and a resume and be approved by the Georgia97 |
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| 122 | + | Real Estate Commission and the Georgia Real Estate Appraisers Board to serve as a98 |
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| 123 | + | hearing officer. The Georgia Real Estate Appraisers Board Such board shall annually99 |
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| 124 | + | publish a list of qualified and approved hearing officers for Georgia.100 |
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| 125 | + | (B)(i) Any individual who is a former or current Appraiser IV or chief appraiser and101 |
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| 126 | + | desires to serve as a hearing officer for taxable tangible personal property other than102 |
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| 127 | + | wireless property as defined in subparagraph (B) of paragraph (1) of this subsection103 |
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| 128 | + | shall complete and submit an application, a list of counties the hearing officer is104 |
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| 129 | + | willing to serve, a disqualification questionnaire, and a resume to the Georgia Real105 |
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| 130 | + | Estate Commission and the Georgia Real Estate Appraisers Board for review and106 |
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| 131 | + | approval to serve as a hearing officer with respect to such taxable tangible personal107 |
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| 132 | + | property appeals provided for in subparagraph (C) of paragraph (1) of this subsection.108 |
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| 133 | + | (ii) The Georgia Real Estate Appraisers Board shall annually publish a list of such109 |
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| 134 | + | qualified and approved hearing officers and a list of counties such hearing officers are110 |
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| 135 | + | willing to serve.111 |
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| 136 | + | (iii) With respect to this subparagraph and subparagraph (C) of paragraph (1) of this112 |
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| 137 | + | subsection, no Appraiser IV or chief appraiser shall be eligible to serve as a hearing113 |
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| 138 | + | officer for any county for which such person served as an Appraiser IV or chief114 |
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| 139 | + | appraiser."115 |
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| 140 | + | SECTION 3.116 |
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| 141 | + | All laws and parts of laws in conflict with this Act are repealed.117 |
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| 142 | + | H. B. 445 |
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| 143 | + | - 5 - |
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