HB1280: HB1280 Revenue and taxation; election of a county's chief appraiser; provisions

Right now, Georgia law (O.C.G.A. § 48-5-264) requires each county's board of tax assessors to designate a chief appraiser, the official who oversees property appraisal staff and certifies property value records used for tax bills. This bill would let the General Assembly pass a local Act for any specific county allowing that county to instead elect its chief appraiser by popular vote. Elected chief appraisers would serve four-year terms, be elected, commissioned, and removed the same way as clerks of superior court, and would need to meet appraiser qualifications within 60 days of election or lose the office. Candidates would need to be U.S. citizens, county residents for at least a year, registered voters, at least 25 years old, and free of felony or moral turpitude convictions. If an election fails or a vacancy opens, the county board of tax assessors would appoint a temporary chief appraiser until a special election fills the seat. Any local Act creating an elected chief appraiser would also have to set that official's pay.

• Allows the General Assembly to pass a local Act letting a specific county choose to elect its chief appraiser rather than have the board of tax assessors appoint one.
• Sets a four-year term for elected chief appraisers and requires they be elected, commissioned, and removed the same way as superior court clerks.
• Requires elected chief appraisers to meet state appraiser qualifications within 60 days of election or forfeit the office.
• Establishes candidate eligibility rules including citizenship, one year of county residency, voter registration, minimum age of 25, and no felony or moral turpitude convictions.
• Requires the county board of tax assessors to appoint a temporary chief appraiser if an election fails or a vacancy occurs, until a special election is held.
• Requires any local Act creating an elected chief appraiser to also set that official's compensation.

County boards of tax assessors, county chief appraisers and their staff, candidates seeking the office where a county adopts an elected chief appraiser system, and property owners whose tax assessments depend on the chief appraiser's office.

If a county's local legislative delegation pursues this option, voters there could choose their chief property appraiser directly rather than having the position filled by appointment, changing who is accountable for property value assessments that determine local tax bills.

• Section 1 revises O.C.G.A. § 48-5-264 to note that an elected chief appraiser applies instead of an appointed one where a local Act under new Code Section 48-5-264.2 is in effect.
• Section 2 creates new Code Section 48-5-264.2, authorizing local Acts for elected chief appraisers, setting a four-year term and election/removal procedures matching superior court clerks.
• Section 2(a) requires an elected chief appraiser to meet state appraiser qualifications within 60 days of election, with the office vacated if not met.
• Section 2(b) lists eligibility requirements for candidates, including citizenship, residency, age 25, voter registration, and no felony or moral turpitude convictions.
• Section 2(c) provides that the county board of tax assessors appoints a temporary chief appraiser if an election fails or a vacancy arises, pending a special election.
• Section 2(f) requires the local Act to also set the elected chief appraiser's compensation.
• Section 3 repeals conflicting laws.

1. 2026-02-17House Second Readers (House)
2. 2026-02-12House First Readers (House)
3. 2026-02-11House Hopper (House)

• Kasey Carpenter (R, HD-004)Primary sponsor
• Jason Ridley (R, HD-006)
• Steve Tarvin (R, HD-002)

• property tax assessment
• county government
• local elections
• chief appraiser