Georgia CommonsHouse · Introduced · 2025-2026 Regular Session
HR 250: Local government; adopt an alternative method of appraisal and assessment of real property located within the county for taxation; provide - CA
Last action February 26, 2026 · House Committee Favorably Reported
A proposed Georgia constitutional amendment would let county governments switch to a sale-price-based system for appraising real property for tax purposes, instead of the current annual appraisal method, subject to voter ratification statewide.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the resolution and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
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.
What the bill does
- 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.
Who it affects
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.
Why it matters
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.
Key provisions
- 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.
From the bill
“the appraised fair market value of the property shall be the most recent purchase price for such property unless there is a substantial improvement made to the property”
“a revocation by a governing authority shall not occur within five years from the date the alternative method initially becomes effective”
“Help address unhealthy types of gentrification which may force people from their homes.”
Discussed in meetings (3)
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.
House Ways & Means Committee, February 25, 2026 (part 1)
From 0:25:15 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair called up the measure, but no presentation, discussion of its provisions or vote followed. The chair moved on and adjourned the subcommittee.
House Ways & Means Committee, February 26, 2026
From 0:33:28 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HR 250 would let counties value all property at its purchase price until another sale, with reassessment allowed for renovations or additions increasing value by more than $50,000. The sponsor argued this would reduce repeated reassessments and appeals while allowing the tax base to grow through sales. Asked about adoption, the sponsor said counties could act without a referendum but could also use one to adopt or reverse the system. One member warned that large investors holding rental homes could benefit more than homeowners who move. The sponsor opposed narrowing eligibility but considered reassessment when higher rents increased value, suggesting possible rental-income formulas. No amendment was adopted. Other members raised difficulties tracking rental status, effects on small landlords, and the need for inflation-related revenue growth. Another member said investors consulted generally expected to sell after about a decade. On new construction, the sponsor expected assessors to retain a role and suggested permit costs could establish initial value. The committee advanced the resolution by voice vote, with no count announced.
House Rules Committee, March 2, 2026
From 0:35:30 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HR 250 would propose a constitutional amendment allowing counties and consolidated governments to assess real property using purchase price rather than the existing valuation method. The sponsor said the option would cover all real property, not just homesteads. When discussion returned to the proposal, a committee member asked whether it would reduce anxiety over annual reassessments and taxes on unrealized gains. The sponsor agreed, citing complaints heard during a property tax study about repeated increases and limited taxpayer control. The sponsor emphasized that adoption would be optional and predicted steadier growth in the tax base and fewer disputes. No decision was recorded.
Status timeline
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Dale Washburn (R, HD-144)
- Alan Powell (R, HD-33)
- Jason Ridley (R, HD-6)
- Jordan Ridley (R, HD-22)
- Ron Stephens (R, HD-164)
- Shaw Blackmon (R, HD-146)
Topics
- property taxes
- constitutional amendment
- local government
- tax assessment
- real estate