HB445: HB445 Ad valorem tax; language required to be included in notices of current assessment; revise

26 HB 445/AP House Bill 445 (AS PASSED HOUSE AND SENATE) By: Representative Martin of the 49th A BILL TO BE ENTITLED AN ACT To amend Title 48 of the Official Code of Georgia Annotated, relating revenue and taxation,1 so as to add hearing officer review for tax reassessment of certain business personal property;2 to revise a definition; to provide for related matters; to repeal conflicting laws; and for other3 purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is7 amended in Code Section 48-1-2, relating to definitions, by rev ising paragraph (21) as8 follows:9 "(21) 'Public utility' means all railroad companies, street and suburban railroads, or10 sleeping car companies; persons or companies operating railroad s, street railroads,11 suburban railroads, or sleeping cars in this state; all express companies including railroad12 companies doing express, telephone, or telegraph business (exce pt small telephone13 companies or persons operating a telephone business, the value of whose capital stock or14 property is less than $5,000.00); all gas, electric light, elec tric power, private water15 systems and sewage systems with at least 10,000 connections for services, hydroelectric16 H. B. 445 - 1 - 26 HB 445/AP power, steam heat, refrigerated air, dockage or cranage, canal, toll road, toll bridge,17 railroad equipment, and navigation companies; and any person or persons operating a gas,18 electric light, electric power, hydroelectric power, steam heat, refrigerated air, dockage19 or cranage, canal, toll road, toll bridge, railroad equipment, or navigation business,20 through their president, general manager, owner, or agent havin g control of the21 company's offices in this state."22 SECTION 2.23 Said title is further amended in Code Section 48-5-311, relating to creation of county boards24 of equalization, duties, review of assessments, and appeals, by revising25 subparagraph (e)(1)(A) and paragraphs (1) and (2) of subsection (e.1) as follows:26 "(1)(A) Any taxpayer or property owner as of the last date for filing an appeal may27 elect to file an appeal from an assessment by the county board of tax assessors to:28 (i) The county board of equalization as to matters of taxabili ty, uniformity of29 assessment, and value, and, for residents, as to denials of hom estead exemptions30 pursuant to paragraph (2) of this subsection;31 (ii) An arbitrator as to matters of value pursuant to subsecti on (f) of this Code32 section;33 (iii) A hearing officer as to matters of value and uniformity of assessment for a parcel34 of nonhomestead real property with a fair market value in excess of $500,000.00 as35 shown on the taxpayer's annual notice of current assessment und er Code36 Section 48-5-306, and any contiguous nonhomestead real property owned by the same37 taxpayer, pursuant to subsection (e.1) of this Code section; or38 (iv) A hearing officer as to matters of values or uniformity of assessment of one or39 more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of40 this Code section with an aggregate fair market value in excess of $500,000.00 as41 H. B. 445 - 2 - 26 HB 445/AP shown on the taxpayer's annual notice of current assessment und er Code42 Section 48-5-306, pursuant to subsection (e.1) of this Code section; or43 (v) A hearing officer as to matters of values or uniformity of assessment of one or44 more account numbers of any taxable tangible personal property other than wireless45 property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate46 fair market value in excess of $200,000.00 as shown on the taxpayer's annual notice47 of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of48 this Code section."49 "(1)(A) For any dispute involving the value or uniformity of a parcel of nonhomestead50 real property with a fair market value in excess of $500,000.00 as shown on the51 taxpayer's annual notice of current assessment under Code Secti on 48-5-306, at the52 option of the taxpayer, an appeal may be submitted to a hearing officer in accordance53 with this subsection. If such taxpayer owns nonhomestead real property contiguous to54 such qualified nonhomestead real property, at the option of the taxpayer, such55 contiguous property may be consolidated with the qualified property for purposes of the56 hearing under this subsection.57 (B)(i) As used in this subparagraph, the term 'wireless proper ty' means tangible58 personal property or equipment used directly for the provision of wireless services by59 a provider of wireless services which is attached to or is located underneath a wireless60 cell tower or at a network data center location but which is not permanently affixed61 to such tower or data center so as to constitute a fixture.62 (ii) For any dispute involving the values or uniformity of one or more account63 numbers of wireless property as defined in this subparagraph with an aggregate fair64 market value in excess of $500,000.00 as shown on the taxpayer' s annual notice of65 current assessment under Code Section 48-5-306, at the option o f the taxpayer, an66 appeal may be submitted to a hearing officer in accordance with this subsection.67 H. B. 445 - 3 - 26 HB 445/AP (C) For any dispute involving the values or uniformity of one or more account numbers68 of any taxable tangible personal property other than wireless p roperty as defined in69 subparagraph (B) of this paragraph with an aggregate fair marke t value in excess70 of $200,000.00 as shown on the taxpayer's annual notice of current assessment under71 Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a72 hearing officer in accordance with this subsection.73 (2)(A) Individuals desiring to serve as hearing officers and who are either:74 (i) State state certified general real property appraisers or state certified residential75 real property appraisers as classified by the Georgia Real Estate Commission and the76 Georgia Real Estate Appraisers Board for real property appeals; or are77 (ii) Designated designated appraisers by a nationally recognized appraiser's78 organization for wireless property appeals 79 shall complete and submit an application, a list of counties the hearing officer is willing80 to serve, a disqualification questionnaire, and a resume and be approved by the Georgia81 Real Estate Commission and the Georgia Real Estate Appraisers B oard to serve as a82 hearing officer. The Georgia Real Estate Appraisers Board Such board shall annually83 publish a list of qualified and approved hearing officers for Georgia.84 (B)(i) Any individual who is a former or current Appraiser IV or chief appraiser and85 desires to serve as a hearing officer for taxable tangible personal property other than86 wireless property as defined in subparagraph (B) of paragraph (1) of this subsection87 shall complete and submit an a pplication, a lis t of counties th e hearing officer is88 willing to serve, a disqualification questionnaire, and a resum e to the Georgia Real89 Estate Commission and the Georgia Real Estate Appraisers Board for review and90 approval to serve as a hearing officer with respect to such taxable tangible personal91 property appeals provided for in subparagraph (C) of paragraph (1) of this subsection.92 H. B. 445 - 4 - 26 HB 445/AP (ii) The Georgia Real Estate Appraisers Board shall annually p ublish a list of such93 qualified and approved hearing officers and a list of counties such hearing officers are94 willing to serve.95 (iii) With respect to this subparagraph and subparagraph (C) of paragraph (1) of this96 subsection, no Appraiser IV or chief appraiser shall be eligible to serve as a hearing97 officer for any county for which such person served as an Appra iser IV or chief98 appraiser."99 SECTION 3.100 All laws and parts of laws in conflict with this Act are repealed.101 H. B. 445 - 5 -