25 LC 28 0648
House Resolution 250
By: Representatives Washburn of the 144
th
, Powell of the 33
rd
, Ridley of the 6
th
, Ridley of
the 22
nd
, Stephens of the 164
th
, and others
A RESOLUTION
Proposing an amendment to the Constitution so as to provide that the governing authority of
1
any county or consolidated government shall be authorized to adopt an alternative method2
of appraisal and assessment of real property located within such county for taxation; to3
provide for conditions and limitations; to provide for legislative findings; to provide for4
related matters; to provide for the submission of this amendment for ratification or rejection;5
and for other purposes.6
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
(a) The General Assembly finds and determines that it is appropriate and advisable to9
provide for a local option for an alternative method of establishing the value of property for10
the assessment of taxes.11
(b) The General Assembly further finds and declares that by allowing for a local option of12
using the most recent sales price for property as the method for determining the value of13
property would lead to the following beneficial effects:14
(1) Provide greater transparency for taxpayers;15
(2) Eliminate ambiguity in the annual appraisal and assessment process;16
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(3) Eliminate the need for taxpayer appeals, except in instances of a recent transaction
17
or improvement concerning the real property;18
(4) Greatly lower the administrative costs related to assessing real property for taxation;19
(5) Reduce the number of appeals to the superior court, thus reducing costs;20
(6) Reduce administrative costs related to preparing and mailing annual appraisals and21
assessments;22
(7) Make digest data available to taxing authorities much earlier in the year, which would23
allow for more precise forecasting and budgeting;24
(8) Create a more predictable and consistent digest;25
(9) Require less time and resources for state approval of the digest;26
(10) Help eliminate the annual discussions on capping value increases on real property;27
(11) Eliminate the need for exemptions that attempt to cap or freeze property value28
increases, which are administratively cumbersome and confusing to taxpayers;29
(12) Reduce the potential for interference and pressure applied to the valuation process;30
and31
(13) Help address unhealthy types of gentrification which may force people from their32
homes.33
SECTION 2.34
Article VII, Section I of the Constitution is amended in Paragraph III by adding a new35
subparagraph to read as follows:36
"(i)(1)(A) The governing authority of any county or consolidated government shall
37
be authorized to adopt an alternative method of appraising and assessing real property38
for ad valorem taxes levied for all purposes within the county in accordance with the39
provisions of this subparagraph (i).40
(B) A governing authority may initiate or revoke the use of such alternative method41
prescribed by this subparagraph (i) upon passage of an ordinance or resolution by a42
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majority of such governing authority. A governing authority may provide that the43
effectiveness of such ordinance or resolution shall be contingent upon approval of a44
majority of voters in a referendum thereon. However, a revocation by a governing45
authority shall not occur within five years from the date the alternative method initially46
becomes effective.47
(2) The alternative method of appraising and assessing real property for ad valorem48
taxation shall use the appraised fair market value as of January 1 of the year following49
the adoption of such alternative method as shown on the tax digest of the county on such50
date for such real property. Thereafter, the appraised fair market value of the property51
shall be the most recent purchase price for such property unless there is a substantial52
improvement made to the property. A substantial improvement shall be the construction53
of, an addition to, or replacement of structures on such real estate that increase the fair54
market value of the real estate by an amount in excess of $50,000.00. Upon such event,55
the property may be reappraised and reassessed and the fair market value reestablished56
for ad valorem tax purposes. The appraised value of such real property shall change only57
upon a subsequent transfer of such property or a substantial improvement to the property.58
(3) The alternative method of appraising and assessing real property for ad valorem59
taxation shall be uniform for all real property within the county. Real property appraised60
pursuant to this alternative method shall be assessed for taxation at the same rate and61
percentage of value as all other tangible property in the county.62
(4) The implementation and administration of this subparagraph (i) shall be further63
provided by general law in a manner consistent with this subparagraph (i)."64
SECTION 3.65
The above proposed amendment to the Constitution shall be published and submitted as66
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the67
above proposed amendment shall have written or printed thereon the following:68
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"( ) YES
69
( ) NO70
71
72
73
Shall the Constitution of Georgia be amended so as to provide that the
governing authority of any county or consolidated government shall be
authorized to adopt an alternative method of appraisal and assessment of all
real property for the ad valorem taxes levied on such property within such
taxing jurisdiction?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
74
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If75
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall76
become a part of the Constitution of this state.77
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