25 LC 50 1080
House Bill 456
By: Representatives Wilkerson of the 38
th
, Alexander of the 66
th
, Buckner of the 137
th
, Jones
of the 25
th
, Kelley of the 16
th
, and others
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 provide for an additional period to appeal certain2
property assessments; to require the annual notice of assessment for property taxes to include3
an estimate of the current year's taxes and a statement regarding such estimate; to provide for4
related matters; to repeal 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 in Code Section 48-5-7.7, relating to preferential assessment9
for forest land conservation use property, by revising paragraph (1) of subsection (j) as10
follows: 11
"(j)(1) For each taxable year beginning on or after January 1, 2014, all applications for12
conservation use assessment under this Code section, including any forest land covenant13
required under this Code section, shall be filed on or before the last day for filing ad14
valorem tax appeals of the annual notice of assessment
except that in the case of property15
which is the subject of a tax appeal of the annual notice of assessment under Code16
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Section 48-5-311, an application for forest land conservation use assessment may be filed
17
at any time while such appeal is pending. An application for continuation of such forest18
land conservation use assessment upon a change in ownership of all or a part of the19
qualified property shall be filed on or before the last date for filing tax returns in the year20
following the year in which the change in ownership occurred. Applications for forest21
land conservation use assessment under this Code section shall be filed with the county22
board of tax assessors in which the property is located who shall approve or deny the23
application. Such county board of tax assessors shall file a copy of the approved24
covenant in the office of the clerk of the superior court in the county in which the eligible25
property is located. The clerk of the superior court shall file and index such covenant in26
the real property records maintained in the clerk's office. If the covenant is not so27
recorded in the real property records, a transferee of the property affected shall not be28
bound by the covenant or subject to any penalty for its breach. The fee of the clerk of the29
superior court for recording such covenants shall be paid by the qualified owner of the30
eligible property with the application for forest land conservation use assessment under31
this Code section and shall be paid to the clerk by the board of tax assessors when the32
application is filed with the clerk. If the application is denied, the board of tax assessors33
shall notify the applicant in the same manner that notices of assessment are given34
pursuant to Code Section 48-5-306 and shall return any filing fees advanced by the35
owner. Appeals from the denial of an application or covenant by the board of tax36
assessors shall be made in the same manner that other property tax appeals are made37
pursuant to Code Section 48-5-311."38
SECTION 2.39
Said chapter is further amended in subsection (b) of Code Section 48-5-306, relating to40
annual notice of current assessment, contents, posting notice, and new assessment41
description, by revising paragraph (2) and by adding a new paragraph to read as follows: 42
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"(2) In addition to the items required under paragraph (1) of this subsection, the The43
annual notice of assessment required pursuant to this Code section shall contain a44
statement of the taxpayer's right to an appeal which shall be in substantially the following45
form:46
'The amount of your ad valorem tax bill for this year will be based on the appraised and47
assessed values specified in this notice. You have the right to appeal these values to the48
county board of tax assessors. At the time of filing your appeal you must select one of49
the following options:50
(A) An appeal to the county board of equalization with appeal to the superior court;51
(B) To arbitration without an appeal to the superior court; or52
(C) For a parcel of nonhomestead property with a fair market value in excess of53
$500,000.00 as shown on the taxpayer's annual notice of current assessment under this54
Code section, or for one or more account numbers of wireless property as defined in55
subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value56
in excess of $500,000.00 as shown on the taxpayer's annual notice of current57
assessment under this Code section, to a hearing officer with appeal to the superior58
court.59
If you wish to file an appeal, you must may do so in writing no later than up to 45 days60
after the date of this notice. If you do not file an appeal by this date, your right to file an61
appeal will be lost. For further information on the proper method for filing an appeal,62
you may contact the county board of tax assessors which is located at: (insert address)63
and which may be contacted by telephone at: (insert telephone number).'64
(2.1) The annual notice of assessment required pursuant to this Code section shall65
contain an estimate of the current year's taxes for all levying and recommending66
authorities and the following statement in bold print:67
'The estimate of your ad valorem tax bill for the current year is based on the previous or68
most applicable year's millage rate and the fair market value contained in this notice. The69
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actual tax bill you receive may be more or less than this estimate. This estimate may not70
include all eligible exemptions.'"71
SECTION 3.72
Said chapter is further amended in Code Section 48-5-311, relating to creation of county73
boards of equalization, duties, review of assessments, and appeals, by revising subparagraph74
(e)(2)(A) and paragraph (4) of subsection (e.1) as follows:75
"(2)(A) An appeal shall be effected by emailing, if the county board of tax assessors76
has adopted a written policy consenting to electronic service, by mailing to, or by filing77
with the county board of tax assessors a notice of appeal within 45 days from the date78
of mailing the notice of assessment pursuant to Code Section 48-5-306 or 30 days from79
the date of receiving the tax bill. A written objection to an assessment of real property80
received by a county board of tax assessors stating the location of the real property and81
the identification number, if any, contained in the tax notice shall be deemed a notice82
of appeal by the taxpayer under the grounds listed in paragraph (1) of this subsection. 83
A written objection to an assessment of personal property received by a county board84
of tax assessors giving the account number, if any, contained in the tax notice and85
stating that the objection is to an assessment of personal property shall be deemed a86
notice of appeal by the taxpayer under the grounds listed in paragraph (1) of this87
subsection. The county board of tax assessors shall review the valuation or denial in88
question, and, if any changes or corrections are made in the valuation or decision in89
question, the board shall send a notice of the changes or corrections to the taxpayer90
pursuant to Code Section 48-5-306. Such notice shall also explain the taxpayer's right91
to appeal to the county board of equalization as provided in subparagraph (C) of this92
paragraph if the taxpayer is dissatisfied with the changes or corrections made by the93
county board of tax assessors."94
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"(4) An appeal shall be effected by emailing, if the county board of tax assessors has
95
adopted a written policy consenting to electronic service, or by filing with the county96
board of tax assessors a notice of appeal to a hearing officer within 45 days from the date97
of mailing the notice of assessment pursuant to Code Section 48-5-306 or 30 days from
98
the date of receiving the tax bill. A written objection to an assessment of real property99
or wireless property received by a county board of tax assessors stating the taxpayer's100
election to appeal to a hearing officer and showing the location of the real property or101
wireless property contained in the assessment notice shall be deemed a notice of appeal102
by the taxpayer."103
SECTION 4.104
All laws and parts of laws in conflict with this Act are repealed.105
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