---
title: O.C.G.A. § 48-5-34. Tax bill; procedures and requirements.
collection: code
id: 48-5-34
cite_as: O.C.G.A. § 48-5-34 (2025)
canonical_url: https://georgiacommons.org/code/48-5-34
md_url: https://georgiacommons.org/code/48-5-34.md
text_url: https://georgiacommons.org/code/48-5-34/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=98
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.
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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 / GENERAL PROVISIONS
extraction_warnings:
  - bound_version_dropped:For effective date, see note.
---

# O.C.G.A. § 48-5-34. Tax bill; procedures and requirements.

(a) 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 the total amount of such taxes levied on property owned by the taxpayer, the amount of property tax credit granted by Act of the 1973 Session of Georgia’s General Assembly, and the net amount of such taxes due for the current tax year.

(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, 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.

## History

Ga. L. 2024, p. 20, § 1-2/HB 581, effective January 1, 2025; Ga. L. 2025, p. 4, § 1-2/HB 92, effective April 1, 2025.

## Editor's Notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, provides that the 2024 amendments to this Code section become effective on January 1, 2025, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for a state-wide homestead exemption but that permits political subdivisions to individually opt out. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1191, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

Ga. L. 2024, p. 20, § 4-1/HB 581 and Ga. L. 2025, p. 4, § 4-1(b)/HB 92, not codified by the General Assembly, make this Code section applicable to taxable years beginning on or after January 1, 2025.

## Amendments

The 2025 amendment, effective April 1, 2025, in subsection (b), substituted “if the millage rate adopted by a taxing authority” for “regarding any ad valorem property tax bill where the millage rate adopted by a tax authority” and inserted “and such estimated roll-back rate was provided in the annual notice of assessment”; and added subsection (c). See Editor’s notes for applicability.

## Effective Date

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