Georgia CommonsHouse · Passed · 2025-2026 Regular Session
HB 445: Ad valorem tax; language required to be included in notices of current assessment; revise
Last action July 1, 2026 · Effective Date
House Bill 445 would let owners of business personal property worth more than $200,000 appeal county tax assessments to a hearing officer, and would add large private water and sewer systems to the definition of a public utility for tax purposes.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.
In plain language
Georgia law already lets property owners appeal county tax assessments to a hearing officer instead of the local board of equalization, but only for high-value real estate and wireless communications equipment. This bill extends that option to owners of other business personal property, such as equipment and machinery, when the combined value shown on the tax notice exceeds $200,000. The bill also updates who can serve as a hearing officer. Former or current county Appraiser IV staff or chief appraisers can now apply to review personal property appeals, but they cannot serve as a hearing officer for a county where they previously worked as an appraiser. Separately, the bill revises the definition of 'public utility' in Georgia's tax code to include private water systems and sewage systems with at least 10,000 connections, subjecting them to public utility tax treatment. The changes take effect once signed into law, with no other stated delay.
What the bill does
- Creates a new appeal option letting owners of business personal property (other than wireless equipment) worth over $200,000 request review by a hearing officer instead of the county board of equalization.
- Allows former or current county Appraiser IV employees and chief appraisers to apply to serve as hearing officers for these personal property appeals.
- Bars a former Appraiser IV or chief appraiser from serving as a hearing officer for any county where they previously worked in that role.
- Requires the Georgia Real Estate Appraisers Board to publish an annual list of approved personal property hearing officers and the counties they will serve.
- Adds private water systems and sewage systems with at least 10,000 connections to the legal definition of a 'public utility' under Georgia tax law (O.C.G.A. § 48-1-2).
Who it affects
Owners of business personal property such as equipment and machinery valued over $200,000, county tax assessors and boards of equalization, current and former county chief appraisers and Appraiser IV staff who may serve as hearing officers, and operators of large private water and sewage systems now classified as public utilities.
Why it matters
Business owners with valuable equipment or machinery would gain a faster, more specialized appeal route for contested tax assessments rather than going only through the local board of equalization. Counties would also need to recruit and vet a new pool of qualified hearing officers to handle these disputes.
Key provisions
- Section 1 revises the definition of 'public utility' in O.C.G.A. § 48-1-2 to include private water systems and sewage systems with at least 10,000 service connections.
- Section 2 adds a new appeal path (subparagraph (e)(1)(A)(v)) letting taxpayers send disputes over personal property valued above $200,000 to a hearing officer.
- Section 2 creates a new hearing officer category for taxable tangible personal property other than wireless property, requiring an aggregate value over $200,000 as shown on the annual assessment notice.
- Section 2 allows former or current Appraiser IV employees or chief appraisers to apply to serve as personal property hearing officers, subject to Georgia Real Estate Commission and Real Estate Appraisers Board approval.
- Section 2 prohibits a former Appraiser IV or chief appraiser from serving as a hearing officer in any county where they previously held that appraiser role.
- Section 2 requires the Georgia Real Estate Appraisers Board to annually publish a list of qualified personal property hearing officers and the counties they serve.
- Section 3 repeals any conflicting state laws.
From the bill
“A hearing officer as to matters of values or uniformity of assessment of one or more account numbers of any taxable tangible personal property other than wireless property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate fair market value in excess of $200,000.00”
“no Appraiser IV or chief appraiser shall be eligible to serve as a hearing officer for any county for which such person served as an Appraiser IV or chief appraiser.”
Discussed in meetings (10)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
Senate Rules Committee, March 12, 2026
From 0:07:46 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair described HB 445 as helping with property-tax appeals and said the committee had already heard testimony. The chair said changes considered previously had not been made. The standing committee unanimously approved moving the bill to the general Rules calendar.
Senate Rules Committee, March 18, 2026
From 0:04:23 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: A committee member moved to refer HB 445 and another measure to the Standing Rules Committee. The committee approved the referral unanimously without substantive discussion.
Senate Rules Committee, March 19, 2026
From 1:09:44 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair said the main change in the substitute was a definition of public utility that included public water and sewer systems. No substantive questions or public testimony followed. The committee unanimously recommended passage by substitute.
Senate Rules Committee, March 30, 2026
From 1:08:21 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair recorded HB 445 as an absent member's calendar selection. No substantive explanation or debate followed. The committee unanimously approved the calendar containing it.
Senate floor session, March 31, 2026 (legislative day 39, part 1)
From 4:45:29 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Third Read)
Summary by Georgia Commons: The sponsor said HB 445 would let owners of certain personal property valued above $200,000 appeal assessments to a hearing officer. The sponsor described qualifications and approval requirements for officers and said officers could not serve in counties where they had worked as appraisers. The sponsor said the substitute also added water and sewer to the public utility definition so the Department of Revenue would handle assessments, applying when utility corridors were reassessed. No questions or opposing speeches followed. The Senate adopted the substitute and passed the bill 46-0.
Senate floor session, April 2, 2026 (legislative day 40, part 2)
From 2:49:39 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Agreed House Amend or Sub)
Summary by Georgia Commons: The presenter said HB 445 would add a third route for appealing assessments of taxable personal property. The presenter explained that earlier Senate changes addressed water and sewage systems in the definition of a public utility, and that the Department of Revenue requested clarifying language. The House amendment specified private water and sewage systems with at least 10,000 service connections. No questions were asked. The Senate agreed to the House amendment, 52–0.
House floor session, April 2, 2026 (legislative day 40, AM)
From 1:48:36 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Agreed Senate Amend or Sub As Amended)
Summary by Georgia Commons: The sponsor said HB 445 retained the House's original changes to property assessment notices. The sponsor explained that the Senate added provisions allowing the Department of Revenue to assess certain water systems centrally. A House amendment clarified that the provision covered private water and sewage systems with at least 10,000 connections, which the sponsor said matched the department's needs. The House adopted the amendment without objection and agreed to the Senate substitute as amended. The vote count was not stated.
Status timeline
- Effective Date
- Act 464
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- Senate Agreed House Amend or Sub (Senate)
- House Agreed Senate Amend or Sub As Amended (House)
- Senate Passed/Adopted By Substitute (Senate)
- Senate Third Read (Senate)
Show full history (26 actions)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Recommitted (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Recommitted (Senate)
- Senate Taken from Table (Senate)
- Senate Tabled (Senate)
- Senate Engrossed (Senate)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Recommitted (Senate)
- Senate Read Second Time (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Chuck Martin (R, HD-49)
- Matt Brass (R, SD-6)
Votes
- House voteMarch 6, 2025
167 yea, 0 nay (6 not voting, 7 excused)
- Senate voteApril 2, 2025
31 yea, 24 nay (0 not voting, 1 excused)
- Senate voteMarch 31, 2026
46 yea, 0 nay (2 not voting, 6 excused)
- House voteApril 2, 2026
171 yea, 1 nay (3 not voting, 1 excused)
- Senate voteApril 2, 2026
52 yea, 0 nay (1 not voting, 1 excused)
Topics
- property tax appeals
- business personal property tax
- public utility definition
- tax assessment hearing officers