HB456: HB456 Ad valorem tax; additional period to appeal certain property assessments; provide

Under current Georgia law, property owners generally have 45 days from the date a county mails its annual notice of assessment to appeal the appraised value used to calculate their property tax bill (ad valorem tax). This bill amends several sections of Georgia's property tax code (O.C.G.A. Title 48, Chapter 5) to add a second option: an owner could instead appeal within 30 days of receiving their actual tax bill, whichever works out for them. The bill also requires that the annual notice of assessment counties send to property owners include an estimate of that year's ad valorem tax bill, calculated using the prior year's millage rate and the property's fair market value, along with a required disclaimer that the estimate could be higher or lower than the real bill and might not reflect all exemptions. It makes matching cross-reference updates to the forest land conservation use assessment and hearing officer appeal provisions so the new appeal timing applies consistently.

• Adds a second appeal deadline: 30 days from receiving the actual property tax bill, in addition to the existing 45-day window from the assessment notice.
• Requires county tax assessors to include an estimate of the current year's ad valorem taxes on the annual notice of assessment sent to property owners.
• Requires that estimate to be based on the prior year's millage rate and the property's fair market value, with a mandatory bold disclaimer that actual taxes may differ.
• Updates the county board of equalization appeal process (O.C.G.A. § 48-5-311) so the same dual 45-day/30-day deadline applies to appeals to a hearing officer.
• Adjusts the forest land conservation use assessment filing deadline (O.C.G.A. § 48-5-7.7) to stay aligned with the revised appeal deadline language.

Georgia property owners who receive annual property tax assessment notices, county boards of tax assessors and boards of equalization who process appeals, and county tax offices that must revise their notice forms to include the new tax estimate and disclaimer language.

Property owners who miss the current 45-day appeal window after an assessment notice would get another chance to appeal within 30 days of getting their actual tax bill. The new tax estimate on assessment notices would let owners see a projected bill earlier, before deciding whether to appeal.

• Section 1 revises O.C.G.A. § 48-5-7.7 to keep the forest land conservation use assessment application deadline tied to the last day for filing ad valorem tax appeals.
• Section 2 revises O.C.G.A. § 48-5-306(b)(2) to update the required appeal-rights statement on assessment notices and adds new paragraph (2.1) requiring a current-year tax estimate with a bold disclaimer.
• Section 3 revises O.C.G.A. § 48-5-311(e)(2)(A) and (e.1)(4) to allow appeals within 45 days of the assessment notice mailing or 30 days from receiving the tax bill, whichever applies.
• Section 4 repeals any conflicting laws.

1. 2025-02-19House Second Readers (House)
2. 2025-02-18House First Readers (House)
3. 2025-02-13House Hopper (House)

• David Wilkerson (D, HD-038)Primary sponsor
• Kimberly Alexander (D, HD-066)
• Debbie Buckner (D, HD-137)
• Todd Jones (R, HD-025)
• Trey Kelley (R, HD-016)
• Noel Williams (R, HD-148)

• property taxes
• ad valorem tax appeals
• tax assessment notices
• local government
• homeowners