Georgia CommonsHB 445: Ad valorem tax; language required to be included in notices of current assessment; revise
Enrolled version, the latest LegiScan holds · Last action May 11, 2026 · Passed
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 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, so as to add hearing officer review for tax reassessment of certain business personal property; to revise a definition; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-1-2, relating to definitions, by revising paragraph (21) as follows:
"(21) 'Public utility' means all railroad companies, street and suburban railroads, or sleeping car companies; persons or companies operating railroads, street railroads, suburban railroads, or sleeping cars in this state; all express companies including railroad companies doing express, telephone, or telegraph business (except small telephone companies or persons operating a telephone business, the value of whose capital stock or property is less than $5,000.00); all gas, electric light, electric power, private water systems and sewage systems with at least 10,000 connections for services, hydroelectric power, steam heat, refrigerated air, dockage or cranage, canal, toll road, toll bridge, railroad equipment, and navigation companies; and any person or persons operating a gas, electric light, electric power, hydroelectric power, steam heat, refrigerated air, dockage or cranage, canal, toll road, toll bridge, railroad equipment, or navigation business, through their president, general manager, owner, or agent having control of the company's offices in this state."
SECTION 2.
Said title is further amended in Code Section 48-5-311, relating to creation of county boards of equalization, duties, review of assessments, and appeals, by revising subparagraph (e)(1)(A) and paragraphs (1) and (2) of subsection (e.1) as follows: "(1)(A) Any taxpayer or property owner as of the last date for filing an appeal may elect to file an appeal from an assessment by the county board of tax assessors to:
(i) The county board of equalization as to matters of taxability, uniformity of assessment, and value, and, for residents, as to denials of homestead exemptions pursuant to paragraph (2) of this subsection;
(ii) An arbitrator as to matters of value pursuant to subsection (f) of this Code section;
(iii) A hearing officer as to matters of value and uniformity of assessment for a parcel of nonhomestead real property with a fair market value in excess of $500,000.00 as shown on the taxpayer's annual notice of current assessment under Code Section 48-5-306, and any contiguous nonhomestead real property owned by the same taxpayer, pursuant to subsection (e.1) of this Code section; or
(iv) A hearing officer as to matters of values or uniformity of assessment of one or more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of this Code section with an aggregate fair market value in excess of $500,000.00 as shown on the taxpayer's annual notice of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of this Code section; or
(v) 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 as shown on the taxpayer's annual notice of current assessment under Code Section 48-5-306, pursuant to subsection (e.1) of this Code section."
"(1)(A) For any dispute involving the value or uniformity of a parcel of nonhomestead real property with a fair market value in excess of $500,000.00 as shown on the taxpayer's annual notice of current assessment under Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a hearing officer in accordance with this subsection. If such taxpayer owns nonhomestead real property contiguous to such qualified nonhomestead real property, at the option of the taxpayer, such contiguous property may be consolidated with the qualified property for purposes of the hearing under this subsection.
(B)(i) As used in this subparagraph, the term 'wireless property' means tangible personal property or equipment used directly for the provision of wireless services by a provider of wireless services which is attached to or is located underneath a wireless cell tower or at a network data center location but which is not permanently affixed to such tower or data center so as to constitute a fixture.
(ii) For any dispute involving the values or uniformity of one or more account numbers of wireless property as defined in this subparagraph with an aggregate fair market value in excess of $500,000.00 as shown on the taxpayer's annual notice of current assessment under Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a hearing officer in accordance with this subsection.
(C) For any dispute involving the values or uniformity of one or more account numbers of any taxable tangible personal property other than wireless property as defined in subparagraph (B) of this paragraph with an aggregate fair market value in excess of $200,000.00 as shown on the taxpayer's annual notice of current assessment under Code Section 48-5-306, at the option of the taxpayer, an appeal may be submitted to a hearing officer in accordance with this subsection.
(2)(A) Individuals desiring to serve as hearing officers and who are either:
(i) State state certified general real property appraisers or state certified residential real property appraisers as classified by the Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board for real property appeals; or are
(ii) Designated designated appraisers by a nationally recognized appraiser's organization for wireless property appeals
shall complete and submit an application, a list of counties the hearing officer is willing to serve, a disqualification questionnaire, and a resume and be approved by the Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board to serve as a hearing officer. The Georgia Real Estate Appraisers Board Such board shall annually publish a list of qualified and approved hearing officers for Georgia. (B)(i) Any individual who is a former or current Appraiser IV or chief appraiser and desires to serve as a hearing officer for taxable tangible personal property other than wireless property as defined in subparagraph (B) of paragraph (1) of this subsection shall complete and submit an application, a list of counties the hearing officer is willing to serve, a disqualification questionnaire, and a resume to the Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board for review and approval to serve as a hearing officer with respect to such taxable tangible personal property appeals provided for in subparagraph (C) of paragraph (1) of this subsection.
(ii) The Georgia Real Estate Appraisers Board shall annually publish a list of such qualified and approved hearing officers and a list of counties such hearing officers are willing to serve.
(iii) With respect to this subparagraph and subparagraph (C) of paragraph (1) of this subsection, 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."
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.