HB 456: Ad valorem tax; additional period to appeal certain property assessments; provide

Currently, Georgia property owners generally have 45 days from the date a county mails its annual notice of assessment to appeal the assessed value of their property. This bill amends Georgia's property tax law (O.C.G.A. Title 48, Chapter 5) to add a second deadline option: property owners could also appeal within 30 days of receiving their actual tax bill, whichever gives them more time. The bill also changes the wording of the appeal-rights notice that goes out with assessment notices, softening the current 'must file' and 'you will lose your right to appeal' language, and adds a new requirement that the annual assessment notice include an estimate of the current year's total tax bill (in bold print) along with a disclaimer that the actual bill could be higher or lower. A related technical change adjusts filing deadlines for forest land conservation use applications to match the new appeal timing rules.

• Adds a new appeal deadline: property owners can appeal an assessment within 30 days of receiving their tax bill, in addition to the existing 45-day window from the assessment notice.
• Requires every annual notice of assessment to include an estimate of the current year's property taxes owed to all levying authorities, printed in bold.
• Requires the notice to state that the tax estimate is based on the prior year's millage rate and may not reflect all eligible exemptions.
• Softens the notice language from taxpayers 'must' file an appeal within 45 days to they 'may' do so, and removes the warning that missing the deadline forfeits the right to appeal.
• Adjusts the forest land conservation use assessment filing deadline (O.C.G.A. § 48-5-7.7) to align with the revised appeal filing rules.

Georgia property owners who receive annual tax assessment notices, especially those whose tax bills arrive well after the assessment notice; county boards of tax assessors and boards of equalization, which process appeals; and county tax officials who prepare and mail assessment notices and tax bills.

Property owners sometimes receive their actual tax bill long after the 45-day assessment appeal window has closed, which can make it hard to know whether to appeal. This bill would let them appeal within 30 days of getting the bill itself, and would give them an upfront tax estimate to help decide.

• Section 1 updates forest land conservation use assessment filing deadlines (O.C.G.A. § 48-5-7.7) to match the bill's revised appeal timing language.
• Section 2 requires the annual assessment notice (O.C.G.A. § 48-5-306) to include a bold-print estimate of the current year's tax bill along with a disclaimer about its accuracy.
• Section 2 changes the appeal notice wording from a mandatory 45-day deadline with forfeiture language to permissive 'may' language allowing filing 'up to' 45 days.
• Section 3 amends O.C.G.A. § 48-5-311 to let taxpayers file appeals to the county board of equalization or to a hearing officer within 45 days of the assessment notice or 30 days from receiving the tax bill, whichever applies.
• Section 4 repeals any conflicting laws.

1. 2025-02-19House Second Readers (House)
2. 2025-02-18House First Readers (House)
3. 2025-02-13House Hopper (House)

• David Wilkerson (D, HD-038)Primary sponsor
• Kimberly Alexander (D, HD-066)
• Debbie Buckner (D, HD-137)
• Todd Jones (R, HD-025)
• Trey Kelley (R, HD-016)
• Noel Williams (R, HD-148)

• property taxes
• ad valorem tax
• tax appeals
• assessment notices