---
title: O.C.G.A. § 48-5-306.2. Annual calculation and certification of estimated roll-back rate.
collection: code
id: 48-5-306.2
cite_as: O.C.G.A. § 48-5-306.2 (2025)
canonical_url: https://georgiacommons.org/code/48-5-306.2
md_url: https://georgiacommons.org/code/48-5-306.2.md
text_url: https://georgiacommons.org/code/48-5-306.2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=123
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-306.1.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION / COUNTY BOARDS OF TAX ASSESSORS
---

# O.C.G.A. § 48-5-306.2. Annual calculation and certification of estimated roll-back rate.

Each levying and recommending authority shall annually calculate its estimated roll-back rate for the current year and shall certify such rate to the county board of tax assessors and county tax commissioner no less than 15 days prior to the postmark of the annual notice of assessment.

## History

Code 1981, § 48-5-306.2, enacted by Ga. L. 2025, p. 4, § 1-6/HB 92, effective April 1, 2025.

## Editor's Notes

Ga. L. 2025, p. 4, § 4-1(b)/HB 92, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025.

## Effective Date

This Code section became effective April 1, 2025. See Editor’s notes for applicability.