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

25 LC 50 1080 House Bill 456 By: Representatives Wilkerson of the 38th, Alexander of the 66th, Buckner of the 137th, Jones of the 25th, Kelley of the 16th, 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 ad1 valorem taxation of property, so as to provide for an additiona l 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 paragrap h (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 t he 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 as sessment under Code16 H. B. 456 - 1 - 25 LC 50 1080 Section 48-5-311, an application for forest land conservation use assessment may be filed17 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 sha ll approve or deny the23 application. Such county board of tax assessors shall file a c opy 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 prop erty 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 th e 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 o f 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 a ssessment are given34 pursuant to Code Section 48-5-306 and shall return any filing f ees advanced by the35 owner. Appeals from the denial of an application or covenant b y 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 Secti on 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 H. B. 456 - 2 - 25 LC 50 1080 "(2) In addition to the items required under paragraph (1) of t his 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 v alue 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 pr operty 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 noti ce of current57 assessment under this Code section, to a hearing officer with a ppeal 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 th e proper method for filing an ap peal,62 you may contact the county board of tax assessors which is loca ted 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 thi s 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 H. B. 456 - 3 - 25 LC 50 1080 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, relat ing 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 i n the tax notice and85 stating that the objection is to an assessment of personal prop erty shall be deemed a86 notice of appeal by the taxpayer under the grounds listed in pa ragraph (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 va luation or decision in89 question, the board shall send a notice of the changes or corre ctions 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 su bparagraph (C) of this92 paragraph if the taxpayer is dissatisfied with the changes or c orrections made by the93 county board of tax assessors."94 H. B. 456 - 4 - 25 LC 50 1080 "(4) An appeal shall be effected by emailing, if the county boa rd of tax assessors has95 adopted a written policy consenting to electronic service, or b y 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 from98 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 assessor s stating the taxpayer's100 election to appeal to a hearing officer and showing the locatio n 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 H. B. 456 - 5 -