HR 250: Local government; adopt an alternative method of appraisal and assessment of real property located within the county for taxation; provide - CA

Georgia currently appraises real property for tax purposes through annual assessments of fair market value, a process that can generate disputes and appeals. This resolution proposes a constitutional amendment that would let the governing authority of any county or consolidated government adopt an alternative method: once adopted, a property's taxable value would be set by its most recent sale price rather than by an annual appraisal. Under the alternative method, values would only change when a property is sold again or when a substantial improvement (construction, addition, or replacement adding more than $50,000 in value) is made. A county could adopt this system by a vote of its governing authority, optionally subject to a local referendum, but could not undo it for at least five years. The amendment must be uniform across all real property in a county that adopts it. If passed by the General Assembly, the amendment would go before Georgia voters statewide for ratification.

• Proposes a constitutional amendment letting county or consolidated governments adopt an alternative property tax appraisal method based on sale price.
• Sets the initial value under the alternative method as the fair market value as of January 1 following adoption, then locks value to the most recent purchase price.
• Allows reappraisal only when a property is resold or undergoes a substantial improvement exceeding $50,000 in added value.
• Requires the alternative method to be applied uniformly to all real property within a county and taxed at the same rate as other tangible property.
• Bars a county from revoking the alternative method within five years of its adoption.
• Sends the proposed amendment to Georgia voters statewide for ratification or rejection.

County and consolidated government authorities, who would gain the option to change how property is appraised; property owners within counties that adopt the method, whose taxable value would depend on sale price rather than annual reappraisal; and Georgia voters statewide, who would decide whether to ratify the amendment.

If ratified, property owners in participating counties could see their taxable value frozen between sales, reducing surprise increases and appeals, but new buyers could face a jump to current market value at purchase, potentially creating unequal tax bills for similar neighboring properties.

• Section 1 lists legislative findings arguing the sale-price method would increase transparency, reduce appeals, lower administrative costs, and address gentrification pressures.
• Section 2 amends Article VII, Section I, Paragraph III of the Georgia Constitution to add the new alternative appraisal method as subparagraph (i).
• Subparagraph (i)(1) lets a county governing authority adopt or revoke the method by ordinance or resolution, optionally subject to referendum, with a five-year minimum before revocation.
• Subparagraph (i)(2) defines the valuation method: initial fair market value as of the following January 1, then the most recent purchase price, updated only after resale or a substantial improvement over $50,000.
• Subparagraph (i)(3) requires uniform application of the method to all real property in the county and consistent tax rates with other tangible property.
• Subparagraph (i)(4) leaves further implementation details to be set by general state law.
• Section 3 sets the ballot language for statewide voter ratification of the constitutional amendment.

1. 2026-02-26House Committee Favorably Reported (House)
2. 2025-02-18House Second Readers (House)
3. 2025-02-13House First Readers (House)
4. 2025-02-12House Hopper (House)

• Dale Washburn (R, HD-144)Primary sponsor
• Alan Powell (R, HD-033)
• Jason Ridley (R, HD-006)
• Jordan Ridley (R, HD-022)
• Ron Stephens (R, HD-164)
• Shaw Blackmon (R, HD-146)

• property taxes
• constitutional amendment
• local government
• tax assessment
• real estate