---
title: HR 250. Local government; adopt an alternative method of appraisal and assessment of real property located within the county for taxation; provide - CA
collection: bills
id: 2025-2026/hr250
cite_as: HR 250, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hr250
md_url: https://georgiacommons.org/bills/2025-2026/hr250.md
text_url: https://georgiacommons.org/bills/2025-2026/hr250/text
source_url: https://www.legis.ga.gov/legislation/70263
date: 2026-02-26
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 185
omitted_url: https://georgiacommons.org/bills/2025-2026/hr250.md?full=1
bill_number: HR 250
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: resolution
status_date: 2025-02-12
last_action: House Committee Favorably Reported
sponsors:
  - Dale Washburn
  - Alan Powell
  - Jason Ridley
  - Jordan Ridley
  - Ron Stephens
  - Shaw Blackmon
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HR250/2025
upstream_id: 1968115
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - constitutional amendment
  - local government
  - tax assessment
  - real estate
---

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

## Text

House Resolution 250
By: Representatives Washburn of the 144th, Powell of the 33rd, Ridley of the 6th, Ridley of
the 22nd, Stephens of the 164th, and others
A RESOLUTION
Proposing an amendment to the Constitution so as to provide that the governing authority of
any county or consolidated government shall be authorized to adopt an alternative method
of appraisal and assessment of real property located within such county for taxation; to
provide for conditions and limitations; to provide for legislative findings; to provide for
related matters; to provide for the submission of this amendment for ratification or rejection;
and for other purposes.
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) The General Assembly finds and determines that it is appropriate and advisable to
provide for a local option for an alternative method of establishing the value of property for
the assessment of taxes.
(b) The General Assembly further finds and declares that by allowing for a local option of
using the most recent sales price for property as the method for determining the value of
property would lead to the following beneficial effects:
(1) Provide greater transparency for taxpayers;
(2) Eliminate ambiguity in the annual appraisal and assessment process;
(3) Eliminate the need for taxpayer appeals, except in instances of a recent transaction
or improvement concerning the real property;
(4) Greatly lower the administrative costs related to assessing real property for taxation;
(5) Reduce the number of appeals to the superior court, thus reducing costs;
(6) Reduce administrative costs related to preparing and mailing annual appraisals and
assessments;
(7) Make digest data available to taxing authorities much earlier in the year, which would
allow for more precise forecasting and budgeting;
(8) Create a more predictable and consistent digest;
(9) Require less time and resources for state approval of the digest;
(10) Help eliminate the annual discussions on capping value increases on real property;
(11) Eliminate the need for exemptions that attempt to cap or freeze property value
increases, which are administratively cumbersome and confusing to taxpayers;
(12) Reduce the potential for interference and pressure applied to the valuation process;
and
(13) Help address unhealthy types of gentrification which may force people from their
homes.
SECTION 2.
Article VII, Section I of the Constitution is amended in Paragraph III by adding a new
subparagraph to read as follows:
<ins>"(i)(1)(A) The governing authority of any county or consolidated government shall
be authorized to adopt an alternative method of appraising and assessing real property
for ad valorem taxes levied for all purposes within the county in accordance with the
provisions of this subparagraph (i).
(B) A governing authority may initiate or revoke the use of such alternative method
prescribed by this subparagraph (i) upon passage of an ordinance or resolution by a
</ins>
<ins>majority of such governing authority. A governing authority may provide that the
effectiveness of such ordinance or resolution shall be contingent upon approval of a
majority of voters in a referendum thereon. However, a revocation by a governing
authority shall not occur within five years from the date the alternative method initially
becomes effective.
(2) The alternative method of appraising and assessing real property for ad valorem
taxation shall use the appraised fair market value as of January 1 of the year following
the adoption of such alternative method as shown on the tax digest of the county on such
date for such real property. Thereafter, 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 substantial improvement shall be the construction
of, an addition to, or replacement of structures on such real estate that increase the fair
market value of the real estate by an amount in excess of $50,000.00. Upon such event,
the property may be reappraised and reassessed and the fair market value reestablished
for ad valorem tax purposes. The appraised value of such real property shall change only
upon a subsequent transfer of such property or a substantial improvement to the property.
(3) The alternative method of appraising and assessing real property for ad valorem
taxation shall be uniform for all real property within the county. Real property appraised
pursuant to this alternative method shall be assessed for taxation at the same rate and
percentage of value as all other tangible property in the county.
(4) The implementation and administration of this subparagraph (i) shall be further
provided by general law in a manner consistent with this subparagraph (i)."
</ins> SECTION 3.
The above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the
above proposed amendment shall have written or printed thereon the following:
"( ) YES Shall the Constitution of Georgia be amended so as to provide that the
( ) NO governing authority of any county or consolidated government shall be
authorized to adopt an alternative method of appraisal and assessment of all
real property for the ad valorem taxes levied on such property within such
taxing jurisdiction?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall
become a part of the Constitution of this state.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the resolution. Quote the text, not the summary.

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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2025-02-12)
- Last action: House Committee Favorably Reported (2026-02-26)
- Sponsors: Dale Washburn, Alan Powell, Jason Ridley, Jordan Ridley, Ron Stephens, Shaw Blackmon
- Official page: https://www.legis.ga.gov/legislation/70263

> The history, votes, and amendments (185 characters) are at https://georgiacommons.org/bills/2025-2026/hr250.md?full=1