---
title: SB 566. Ad Valorem Taxation of Property; the acceptance of tax digests in the event of a publication error made by a newspaper; provide
collection: bills
id: 2025-2026/sb566
cite_as: SB 566, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb566
md_url: https://georgiacommons.org/bills/2025-2026/sb566.md
text_url: https://georgiacommons.org/bills/2025-2026/sb566/text
source_url: https://www.legis.ga.gov/legislation/73564
date: 2026-04-22
status: passed
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.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/sb565.md
next: https://georgiacommons.org/bills/2025-2026/sb567.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 1521
omitted_url: https://georgiacommons.org/bills/2025-2026/sb566.md?full=1
bill_number: SB 566
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-04-22
last_action: Effective Date 2026-04-22
sponsors:
  - Chuck Hufstetler
  - Jason Anavitarte
  - John Albers
  - Billy Hickman
  - Shawn Still
  - Bruce Williamson
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB566/2025
upstream_id: 2123548
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - tax assessment notices
  - Georgia Department of Revenue
  - local tax officials
---

# SB 566. Ad Valorem Taxation of Property; the acceptance of tax digests in the event of a publication error made by a newspaper; provide

## Text

Senate Bill 566
By: Senators Hufstetler of the 52nd, Anavitarte of the 31st, Albers of the 56th, Hickman of
the 4th and Still of the 48th
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad
valorem taxation of property, so as to revise required information for bills and notices of
assessment for ad valorem taxation of property; to revise definitions, limits, and procedures
related to a state-wide base year homestead exemption; to provide for annual submissions
and review of homestead information across the state; to expand the period of time within
which taxpayers may apply for homestead exemptions; to provide for penalties for failing
to report ineligibility for a homestead exemption; to make conforming changes; to provide
for an effective date and applicability; to provide for related matters; to repeal conflicting
laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem
taxation of property, is amended by revising Code Section 48-5-34, relating to tax bill and
procedures and requirements, as follows:
"48-5-34.
<del>(a)</del> In addition to any other requirements provided by law, the ad valorem property tax bill
form shall be prepared annually by the county tax commissioner or collector and furnished
to each taxpayer who owes state, county, or county school tax for the current tax year. The
form shall provide <ins>for each given levying authority and recommending authority:
(1) The</ins> <del>the</del> total amount of such taxes levied on property owned by the taxpayer,;
<ins>(2) The</ins> <del>the</del> amount <del>of property tax credit granted by Act of the 1973 Session of
Georgia's General Assembly, and</del> <ins>by which such taxes were reduced as a result of
exemptions, credits, and preferential assessments that were applied to such property, if
any; and
(3) The</ins> <del>the</del> net amount of such taxes due for the current tax year.
<del>(b) In addition to the requirements of subsection (a) of this Code section, if the millage rate
adopted by a taxing authority exceeds the estimated roll-back rate and such estimated
roll-back rate was provided in the annual notice of assessment, such tax bill shall include
a notice containing the name of such taxing authority and the following statement in bold
print: 'The adopted millage rate exceeds the estimated roll-back rate as stated in the annual
notice of assessment that you previously received for this taxable year, which will result
in an increase in the amount of property tax that you will owe.'
(c)(1) If the governing authority of a county, consolidated government, municipality, or
school district elected to opt out of the homestead exemption provided for in Code
Section 48-5-44.2 and there is not in effect for such political subdivision a base year
value homestead exemption or adjusted base year value homestead exemption that is
generally applicable for homestead residents, each ad valorem property tax bill issued by
such political subdivision for homestead properties shall contain a notice in bold print
that corresponds with the following statement:
'[Name of the political subdivision] chose to opt out of property tax relief for
homeowners related to HB 581 (2024). If you have concerns about that decision,
</del>
<del>please call [the main telephone number for the levying or recommending authority of
the political subdivision].'
(2) The provisions of paragraph (1) of this subsection shall not apply for any taxable year
beginning after December 31, 2029."
</del> SECTION 2.
Said chapter is further amended in Code Section 48-5-44.2, relating to base year homestead
exemption, by revising paragraphs (2), (3), and (7) of subsection (a) and revising subsections
(d) and (e) as follows:
"(2) 'Adjusted base year assessed value' means the sum of:
(A) The previous adjusted base year assessed value;
(B) An amount equal to the difference between the current year assessed value of the
homestead and the base year assessed value of the homestead, provided that such
amount shall not exceed the total of the previous adjusted base year assessed value of
the homestead multiplied by the inflation rate for the prior year; and
(C) The value of any substantial property change, provided that no <del>such value added
improvements to the homestead</del> <ins>substantial property change</ins> shall be duplicated as to
the same addition, <del>or</del> improvement, <ins>or removal of real property.
</ins> (3) 'Base year assessed value' means:
(A) With respect to an exemption under this Code section which is first granted to a
person on such person's homestead for the 2025 taxable year, the assessed value for
taxable year 2024, including any final determination of value on appeal pursuant to
Code Section 48-5-311, of the homestead <ins>after adjustment due to any substantial
property change which occurred during or after taxable year 2024, provided that no
such adjustment shall be duplicated as to the same addition, improvement, or removal
of real property;</ins> or
(B) In all other cases, the assessed value, including any final determination of value on
appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year
immediately preceding the taxable year in which the exemption under this Code section
is first granted to the applicant <ins>for such homestead after adjustment due to any
substantial property change which occurred during or after the taxable year used to
establish the base year assessed value for that homestead, provided that no such
adjustment shall be duplicated as to the same addition, improvement, or removal of real
property."
</ins> "(7) 'Substantial property change' means any increase or decrease in the assessed value
of a homestead derived from additions or improvements to, or the removal of real
property from, the homestead which occurred <ins>during or</ins> after the year <del>in which</del> <ins>used to
establish</ins> the base year assessed value <del>is determined</del> for the homestead. The assessed
value of the substantial property changes shall be established following any final
determination of value on appeal pursuant to Code Section 48-5-311."
"(d) No person shall receive the exemption granted by subsection (b) of this Code section
unless such person or person's agent files an application with the tax receiver or tax
commissioner of his or her respective local government or governments charged with the
duty of receiving returns of property for taxation giving such information relative to
receiving such exemption as will enable such tax receiver or tax commissioner to make a
determination regarding the initial and continuing eligibility of such person for such
exemption; provided, however, that any person who had previously applied for a
homestead exemption, was allowed such homestead exemption for the <del>2024</del> <ins>immediately
preceding</ins> tax year, and remains eligible for a homestead exemption for that same
homestead property in the <del>2025</del> <ins>current</ins> tax year shall be automatically allowed the
exemption granted under subsection (b) of this Code section for that homestead without
further application. Such tax receiver or tax commissioner shall provide application forms
for this purpose.
<ins>(e)(1)</ins> The exemption granted by subsection (b) or (c) of this Code section shall be
claimed and returned as provided in Code Section 48-5-50.1. Such exemption shall be
automatically renewed from year to year so long as the owner occupies the residence as
a homestead. After a person or a person's agent has filed the proper application or is
automatically granted the homestead exemption as provided in subsection (d) of this
Code section, it shall not be necessary for such person or such person's surviving spouse
to make application thereafter for any year, and the exemption shall continue to be
allowed to such person or such person's surviving spouse. It shall be the duty of any
person granted the homestead exemption under subsection (b) or (c) of this Code section
to notify the tax receiver or tax commissioner of the local government or governments
in the event such person for any reason becomes ineligible for such exemption.
<ins>(2) In the event that an applicant becomes ineligible for the homestead exemption
granted under subsection (b) or (c) of this Code section with respect to a particular
homestead property and, thereafter, the applicant becomes eligible and applies for the
homestead exemption on such property, the base year assessed value for such homestead
shall be calculated in accordance with subparagraph (a)(3)(B) of this Code section as if
the applicant were a new applicant who had not been previously granted an exemption
under this Code section for such homestead."
</ins> SECTION 3.
Said chapter is further amended in Code Section 48-5-45, relating to application for
homestead exemption and unlawful to solicit fee to file application for homestead for
another, by revising subsections (a) and (b) as follows:
"(a)(1) An applicant seeking a homestead exemption as provided in Code Section
48-5-44 and qualifying under the provisions of Code Section 48-5-40 shall file a written
application and schedule with the tax receiver or tax commissioner charged with the duty
of receiving returns of property for taxation <del>at any time</del> during <del>the</del> <ins>a</ins> calendar year
subsequent to the property becoming the primary residence of the applicant at any time
up to and including <del>the date for the closing of the books for the return of taxes for the
calendar year, except that, in the case of a property which is subject to a reassessment by
the board of tax assessors,</del> <ins>the final date to file an appeal of the annual notice of current
assessment. Any</ins> such application and schedule may be filed in conjunction with or in
lieu of an appeal of the reassessment.
(2) The failure to file properly the application and schedule on or before the <del>date for the
closing of the books for the return of taxes of a calendar year in which the taxes are due
</del> <ins>applicable deadline under paragraph (1) of this subsection</ins> shall constitute a waiver of the
homestead exemption on the part of the applicant failing to make the application for such
exemption for that year.
(b) The owner of a homestead which is actually occupied by the owner as a residence and
homestead shall not have to apply for the exemption more than once so long as the owner
remains in continuous occupation of the residence as a homestead. The exemption shall
automatically be renewed from year to year so long as the owner continuously occupies the
residence as a homestead. <ins>In the event any person granted the exemption becomes
ineligible for such exemption, such person shall notify the tax receiver or tax commissioner
charged with the duty of receiving returns of property for taxation on or before the final
date to file an appeal of the annual notice of current assessment."
</ins> SECTION 4.
Said chapter is further amended by adding a new Code section to read as follows:
<ins>"48-5-51.1.
(a) For taxable years beginning on or after January 1, 2026, in the event that a person fails
to report his or her ineligibility for any homestead exemption that is listed on the annual
notice of current assessment for the property by the final date to file an appeal of such
notice, the property shall be appropriately billed for all taxes and interest due and a penalty
</ins>
<ins>shall be imposed in an amount equal to 50 percent of the amount by which the taxes were
to be reduced from exemptions and credits for which the taxpayer was ineligible.
(b) Each taxpayer shall be notified in writing at the taxpayer's last known address as it
appears on the latest records of the tax commissioner or tax collector of the reasons for the
denial or removal of a homestead exemption pursuant to this Code section. Any such
taxpayer shall be entitled to appeal the removal of the homestead exemption and the
application of penalties in the same manner provided in Code Section 48-5-311.
(c) The local tax receiver or tax commissioner shall collect and remit any tax, penalty, or
interest due under this Code section in the same manner as other taxes."
</ins> SECTION 5.
Said chapter is further amended by adding a new Code section to read as follows:
<ins>"48-5-57.
Recognizing the importance and value of properly granting and continually allowing
homestead exemptions, each local tax official charged by law with the duty of reviewing
applications for homestead exemptions shall submit to the department a list of taxpayers
that have been granted or denied a homestead exemption for property within its
jurisdiction. Such submissions shall be made annually for each taxing jurisdiction at the
same time as the county digest is submitted to the commissioner. The commissioner shall
maintain a list of homestead information throughout the state in a manner which allows
local tax officials access to review and ensure accuracy of their jurisdiction's properties
receiving homestead exemptions. Each such local tax official shall review said list prior
to approving a homestead exemption and on an annual basis prior to issuing the notices of
assessment for the taxing jurisdiction."
</ins>
SECTION 6.
Said chapter is further amended in Code Section 48-5-306, relating to annual notice of
current assessment, contents, posting notice, and new assessment description, by revising
subsection (b) as follows:
"(b) Contents of notice.
(1) The annual notice of current assessment required to be given by the county board of
tax assessors under subsection (a) of this Code section shall be dated and shall contain
the name and last known address of the taxpayer <ins>pursuant to Code Section 48-5-10.</ins> The
annual notice shall be given on the applicable state-wide assessment notice form which
shall be established by the commissioner by rule and regulation and shall contain:
(A) The <ins>'(insert previous tax year) Value' which is the fair market value used for
</ins> <del>amount of</del> the previous assessment <ins>following any final determination of value on appeal
pursuant to Code Section 48-5-311;
</ins> (B) The <ins>'(insert current tax year) Value' which is the fair market value used for</ins> <del>amount
of</del> the current assessment;
(C) The year for which the new assessment is applicable;
(D) A brief description of the assessed property broken down into real and personal
property classifications;
(E) <ins>A brief description of any change in the taxable assessed value from the previous
assessment.
(F) A list of each exemption, credit, and preferential assessment granted or allowed for
the property as of the creation of the notice of assessment;
(G)</ins> <del>The fair market value of property of the taxpayer subject to taxation and the
assessed value of the taxpayer's property subject to taxation after being reduced</del> <ins>The
estimated tax savings from all exemptions, credits, and preferential assessments granted
or allowed for the property calculated using the sum of all millage rates which were
imposed on such property in the previous tax year;
</ins>
<ins>(F)(H) A brief description of the methods and manner by which the taxpayer may
appeal the current assessment;
(I)</ins> The name, phone number, and contact information of the person in the assessors'
office who is administratively responsible for the handling of the appeal and who the
taxpayer may contact if the taxpayer has questions about the reasons for the assessment
change or the appeals process;
<del>(G)(J)</del> If available, the public website address of the office of the county board of tax
assessors;
<del>(H)(K)</del> A statement that all documents and records used to determine the current value
are available upon request; and
<ins>(L) Such other details as may be required by the department after consultation with the
chairpersons of the House Committee on Ways and Means and the Senate Finance
Committee.
</ins> <del>(I)(i) The current year's estimated roll-back rate for each levying or recommending
authority that certified its estimated roll-back rate for the current year to the county
board of tax assessors and county tax commissioner by the date specified under Code
Section 48-5-306.2; or
(ii) For each levying or recommending authority that did not certify its estimated roll-
back rate to the county board of tax assessors and county tax commissioner by the
date specified in Code Section 48-5-306.2, the millage rate that was actually levied
by or on behalf of such authority for the previous tax year, and an estimate of the
amount of ad valorem taxes due for the assessed property based on such millage rate
and the amount of the current assessment.
</del> (2) In addition to the items required under paragraph (1) of this subsection, the notice
shall contain a statement of the taxpayer's right to an appeal <ins>and other information</ins> which
shall be in substantially the following form:
<del>'The amount of your ad valorem tax bill for this year will be based on the
appraised and assessed values specified in this notice. You have the right to
appeal these values to the county board of tax assessors.
At the time of filing your appeal you must select one of the following options:
(A) An appeal to the county board of equalization with appeal to the superior
court;
(B) To arbitration without an appeal to the superior court; or
(C) For a parcel of nonhomestead property with a fair market value in excess
of $500,000.00 as shown on the taxpayer's annual notice of current assessment
under this Code section, or for one or more account numbers of wireless
property as defined in subparagraph (e.1)(1)(B) of Code Section 48-5-311 with
an aggregate fair market value in excess of $500,000.00 as shown on the
taxpayer's annual notice of current assessment under this Code section, to a
hearing officer with appeal to the superior court.
If you wish to file an appeal, you must do so in writing no later than 45 days after
the date of this notice. If you do not file an appeal by this date, your right to file
an appeal will be lost. For further information on the proper method for filing an
appeal, you may contact the county board of tax assessors which is located at:
(insert address) and which may be contacted by telephone at: (insert telephone
number).
</del> <ins>'You have the right to appeal the property values provided in this notice. You may
also apply for homestead exemptions if your property was owned and occupied
as your family's primary residence and homestead as of January 1 of (insert
current tax year).
If you wish to appeal your (insert current tax year) property value or apply for
homestead exemptions, you must do so in writing no later than 45 days after the
</ins>
<ins>date of this notice. If you do not file an appeal or apply for homestead exemption
by this date, your right to do so for this year will be lost.
***You are required by law to notify (insert name of appropriate local tax
official) if you become ineligible for any homestead exemption listed in this
notice and subject to penalties for failing to do so.***
For further information on filing appeals, applying for homestead exemptions, or
reporting your ineligibility for a homestead exemption, visit or contact (insert
name of appropriate local tax official, board, or office together with their
respective website, address, and telephone number or, in the event that one or
more local tax officials, boards, or offices is responsible for such duties, insert the
names and identify the responsibilities of the appropriate local tax officials,
boards, or offices together with their respective websites, addresses, and telephone
numbers).
Please note: Tax rates for counties, school districts, and cities will be established
by each local government later this year. If a local government intends to increase
revenue on existing properties, they must advertise and hold three public meetings
to do so.'
</ins> (3) The annual notice required under this Code section shall be mailed no later than July
1; provided, however, that the annual notice required under this Code section may be sent
later than July 1 for the purpose of notifying property owners of corrections and mapping
changes."
SECTION 7.
Said chapter is further amended by repealing Code Section 48-5-306.2, relating to annual
calculation and certification of estimated roll-back rate, in its entirety.
SECTION 8.
Said chapter is further amended in Code Section 48-5-2, relating to definitions, by repealing
paragraph (2.1).
SECTION 9.
(a) This Act shall become effective upon its approval by the Governor or upon its becoming
law without such approval.
(b) This Act shall be applicable to taxable years beginning on or after January 1, 2026.
SECTION 10.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

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

A Georgia Senate bill would rewrite several parts of the state's property tax law, giving homeowners more time to apply for homestead exemptions but adding a 50 percent penalty for failing to report when they no longer qualify for one.

### Plain-language summary

Georgia law lets homeowners claim homestead exemptions that lower their property tax bills, and the state created a base year homestead exemption tied to HB 581 (2024) that limits how much a home's taxable value can rise each year. This bill changes how that exemption is calculated when a home gains or loses value, and lets someone who becomes ineligible and later reapplies start over with a new base year value.
The bill also extends the deadline to apply for a homestead exemption, from the old 'closing of the books' date to the deadline for appealing your annual property assessment notice. In exchange, anyone who fails to tell the tax office they no longer qualify for an exemption faces a new penalty equal to half the tax savings they wrongly kept. Local tax offices must also send annual lists of who has homestead exemptions to the Georgia Department of Revenue for statewide review. It also rewrites the required contents of tax bills and assessment notices, and repeals the requirement that taxing authorities calculate and certify an estimated property tax rollback rate. The changes apply starting with the 2026 tax year and take effect once the Governor signs the bill.

### What it does

- Extends the window for filing a homestead exemption application from the old tax-book closing date to the deadline for appealing the annual assessment notice.
- Creates a new 50 percent penalty on unpaid tax savings for anyone who fails to report that they became ineligible for a homestead exemption by the appeal deadline (O.C.G.A. § 48-5-51.1).
- Requires local tax officials to submit annual lists of granted and denied homestead exemptions to the Department of Revenue for statewide cross-checking (O.C.G.A. § 48-5-57).
- Rewrites the base year homestead exemption rules so a homeowner who loses and later regains eligibility gets a fresh base year value instead of keeping the old one.
- Changes what must appear on tax bills and annual assessment notices, adding details on exemption savings while removing the rollback rate notice requirements.
- Repeals the requirement that taxing authorities calculate and certify an annual estimated property tax rollback rate (O.C.G.A. § 48-5-306.2).

### Who it affects

Homeowners who claim or plan to claim a homestead exemption, county tax commissioners and tax receivers who process applications and issue assessment notices, local school and county taxing authorities, and the Georgia Department of Revenue, which will collect and maintain a statewide list of homestead exemption recipients.

### Why it matters

Homeowners get more time to apply for exemptions before losing them for the year, but anyone who forgets to report a change in eligibility, such as no longer living in the home, could owe a penalty worth half their tax savings. Assessment notices and tax bills will also look different, with clearer breakdowns of exemption savings.

### Key provisions

- Section 1 rewrites tax bill contents (O.C.G.A. § 48-5-34) to itemize the tax reduction from exemptions, credits, and preferential assessments, and removes the rollback rate and HB 581 opt-out notice language.
- Section 2 revises the base year homestead exemption definitions (O.C.G.A. § 48-5-44.2), including how 'substantial property change' and 'base year assessed value' are calculated, and resets the base year if a homeowner regains eligibility after losing it.
- Section 3 extends the homestead exemption filing deadline (O.C.G.A. § 48-5-45) to the deadline for appealing the annual assessment notice and requires notifying the tax office upon becoming ineligible.
- Section 4 creates a new penalty provision (O.C.G.A. § 48-5-51.1) imposing a 50 percent penalty on unreported ineligibility for a homestead exemption, starting with tax year 2026.
- Section 5 creates a new requirement (O.C.G.A. § 48-5-57) for local tax officials to annually submit homestead exemption grant and denial lists to the Department of Revenue for statewide review.
- Section 6 rewrites the required contents of the annual assessment notice (O.C.G.A. § 48-5-306), adding exemption and credit details and revising the taxpayer appeal-rights statement.
- Section 7 repeals the annual rollback rate certification requirement (O.C.G.A. § 48-5-306.2) in its entirety.
- Section 9 makes the Act effective upon the Governor's signature and applicable to tax years beginning on or after January 1, 2026.

## Status

- Status: Passed (2026-04-22)
- Last action: Effective Date 2026-04-22 (2026-04-22)
- Sponsors: Chuck Hufstetler, Jason Anavitarte, John Albers, Billy Hickman, Shawn Still, Bruce Williamson
- Official page: https://www.legis.ga.gov/legislation/73564

> The history, votes, and amendments (1,521 characters) are at https://georgiacommons.org/bills/2025-2026/sb566.md?full=1