HB 1280: Revenue and taxation; election of a county's chief appraiser; provisions

Currently, Georgia law requires each county's board of tax assessors to designate an experienced appraiser as chief appraiser, the official responsible for running the property appraisal staff and certifying appraisal work. This bill does not change that system statewide, but it opens the door for individual counties to do things differently. The bill amends O.C.G.A. § 48-5-264 so that counties can instead have an elected chief appraiser if the General Assembly passes a specific local Act allowing it. It adds a new Code section, 48-5-264.2, spelling out how that would work: elected chief appraisers would serve four-year terms, be elected and removed like clerks of superior court, meet appraiser qualifications within 60 days of election, and meet citizenship, residency, age, voter registration, and clean criminal record requirements. If no one is elected or a vacancy arises, the county board of assessors appoints a replacement until a special election is held. Any local Act creating an elected position must also set the appraiser's pay.

• Allows the General Assembly to pass a local Act letting a specific county elect its chief appraiser instead of having the county tax assessors appoint one.
• Sets a four-year term for elected chief appraisers and requires them to be elected, commissioned, and removed the same way as superior court clerks.
• Requires an elected chief appraiser to meet standard appraiser qualifications (O.C.G.A. § 48-5-263) within 60 days of election or forfeit the office.
• Establishes eligibility rules for candidates, including US citizenship, one year of county residency, voter registration, minimum age of 25, and no felony or moral turpitude convictions.
• Requires the county board of 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 position to also set that official's compensation.

County boards of tax assessors, current and prospective chief appraisers, county property appraisal staff, candidates for local office, and taxpayers whose property assessments depend on the chief appraiser's office in any county that adopts an elected system.

If a county's local legislators choose to seek a local Act, county residents could vote directly for who oversees property appraisals, a job that affects how homes and businesses are valued for tax purposes, instead of that role being filled through appointment by the tax assessors board.

• Section 1 revises O.C.G.A. § 48-5-264 so the standard appointment process only applies 'unless an elected chief appraiser is provided for by a local Act,' clarifying that elected and appointed chief appraisers have the same core duties.
• Section 2 adds new Code Section 48-5-264.2, authorizing the General Assembly to enact county-specific local Acts creating an elected chief appraiser position.
• New Code Section 48-5-264.2(a) sets a four-year term and requires elected chief appraisers to qualify as appraisers within 60 days of election or vacate the office.
• New Code Section 48-5-264.2(b) lists candidate eligibility requirements: citizenship, one year of county residency, voter registration, age 25 by the general primary, and no felony or moral turpitude convictions.
• New Code Section 48-5-264.2(c) directs the county board of assessors to appoint an interim chief appraiser if an election fails or a vacancy opens, pending a special election under O.C.G.A. § 21-2-540(c).
• New Code Section 48-5-264.2(f) requires the local Act to set the elected chief appraiser's compensation.
• Section 3 repeals all conflicting laws.

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

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

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