Georgia CommonsHB 1280: Revenue and taxation; election of a county's chief appraiser; provisions
Introduced version, the latest LegiScan holds · Last action February 17, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
House Bill 1280
By: Representatives Carpenter of the 4th, Ridley of the 6th, and Tarvin of the 2nd
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 5 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to equalization of assessments, so as to provide for the General Assembly to allow by local Act for the election of a county's chief appraiser; to provide for the election, commission, removal, term, qualifications, vacancies, oath, duties, and compensation of such chief appraisers; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 1 of Article 5 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to equalization of assessments, is amended by revising Code Section 48-5-264, relating to designation and duties of chief appraiser, as follows:
"48-5-264.
(a) Unless an elected chief appraiser is provided for by a local Act adopted pursuant to Code Section 48-5-264.2, the The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser, whether elected or appointed, shall be responsible for:
(1) The operation and functioning of the county property appraisal staff;
(2) Certifying and signing documents prepared by the staff; and
(3) Implementing procedures deemed necessary for the efficient operation of the staff.
(b) The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.
(c) The chief appraiser may be a member of the county board of tax assessors.
(d) The chief appraiser shall ensure that every parcel in his or her respective county is appraised at least every three years."
SECTION 2.
Said part is further amended by adding a new Code section to read as follows:
"48-5-264.2.
(a) The General Assembly by local Act may provide for the election of the chief appraiser of a county. Elected chief appraisers shall be elected, commissioned, and removed in the same manner as clerks of the superior courts; and elected chief appraisers shall hold their offices for a term of four years and until his or her successor is elected and qualified. An elected chief appraiser shall meet the qualifications of an appraiser as provided for in subsection (a) of Code Section 48-5-263 no later than 60 days following his or her election; and in the event such qualification is not obtained within the time provided the office shall be vacated.
(b)(1) No person shall be eligible to offer for election to or to hold the elected office of chief appraiser unless he or she:
(A) Is a citizen of the United States;
(B) Is a resident of the county in which he or she seeks the elected office of chief appraiser for at least one year prior to his or her qualifying for the election to such office and remains a resident of such county during his or her term of office;
(C) Is a registered voter;
(D) Has attained the age of 25 years prior to the date of the general primary in the year he or she qualifies for election to the office of chief appraiser; and
(E) Has not been convicted of a felony offense or any offense involving moral turpitude contrary to the laws of this state, any other state, or the United States.
(2) Each person offering his or her candidacy for the elected office of chief appraiser shall file an affidavit with the officer before whom such person has qualified to seek the elected office of chief appraiser prior to or at the time for qualifying and such affidavit shall affirm that he or she meets all of the qualifications required pursuant to paragraph
(1) of this subsection.
(c) Whenever an election fails to fill the elected office of chief appraiser, or in the event a vacancy occurs is such elected office, the board of assessors of the county shall appoint a person to serve as the chief appraiser until a successor is duly elected in a special election, which shall be held on the next available special election date provided for in subsection (c) of Code Section 21-2-540, to serve out the remainder of the unexpired term.
(d) Before beginning the duties of the elected office of chief appraiser, an elected chief appraiser shall take the oath required of all civil officers.
(e) Except as otherwise provided for in this Code section, an elected chief appraiser shall have the same powers, duties, and obligations as a chief appraiser appointed pursuant to Code Section 48-5-264.
(f) The local Act provided for in subsection (a) of this Code section shall also provide for the compensation of an elected chief appraiser."
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.