HB 275: Income tax; change certain definitions

This bill amends Georgia's property tax laws (Chapter 5 of Title 48 of the Official Code of Georgia). Currently, if a newspaper fails to properly publish a legally required notice, a county's tax digest can be rejected for review. The bill adds a new process letting the state revenue commissioner accept the digest anyway if the county proves the newspaper's error was not its own fault, and it says a corrected publication cannot later be used to challenge the digest's validity. The bill also rewrites what must appear on property tax bills, focusing them on the total tax owed, the amount reduced by exemptions and credits, and the net amount due. It removes a required notice about millage rates exceeding a 'roll-back rate' and a required notice about counties opting out of the HB 581 homestead exemption. It substantially rewrites the annual notice of assessment, adding new required items like a description of value changes, estimated tax savings from exemptions, and revised appeal and homestead exemption instructions, while repealing the separate law requiring counties to calculate and certify an estimated roll-back rate each year.

• Adds a new Code section allowing the state revenue commissioner to accept a county's tax digest despite a newspaper publication error, if the county shows the error was not its fault.
• Rewrites the required contents of ad valorem (property) tax bills to list the total tax, the amount reduced by exemptions and credits, and the net amount due.
• Removes the requirement that tax bills include a bold notice when the adopted millage rate exceeds the estimated roll-back rate.
• Removes the requirement that certain counties notify homeowners in tax bills when they opted out of the HB 581 (2024) homestead exemption, a provision set to expire after 2029 anyway.
• Rewrites the annual notice of current assessment to include new items such as prior and current year values, a description of value changes, and estimated tax savings from exemptions.
• Repeals Code Section 48-5-306.2, which required annual calculation and certification of an estimated roll-back rate.

County tax commissioners, county boards of tax assessors, and county governing authorities that prepare tax bills and assessment notices; property taxpayers and homeowners who receive these bills and notices; and local newspapers whose publication of tax notices affects whether a county's digest is accepted.

Property owners would see different information on their tax bills and assessment notices, including new details about exemption savings and appeal deadlines, but would lose the specific warning when a local government's tax rate exceeds the prior roll-back rate. Counties would also gain a way to fix newspaper publication errors without losing digest approval.

• Section 1 creates new Code Section 48-5-32.2, letting the commissioner accept a rejected tax digest if a county proves a newspaper's publication error was not the fault of the levying or recommending authority.
• Section 2 revises Code Section 48-5-34 so tax bills must show total taxes levied, the amount reduced by exemptions and credits, and the net amount due, removing the prior roll-back rate warning and HB 581 opt-out notice requirements.
• Section 3 revises Code Section 48-5-306(b) to change the annual notice of assessment, adding items like prior and current year property values, a description of assessment value changes, and estimated exemption tax savings.
• Section 3 also rewrites the taxpayer appeal-rights statement on assessment notices to include instructions for applying for homestead exemptions and a warning about reporting exemption ineligibility.
• Section 4 repeals Code Section 48-5-306.2 in its entirety, eliminating the requirement that authorities annually calculate and certify an estimated roll-back rate.
• Section 5 repeals all laws in conflict with the Act.

1. 2026-03-09Senate Read and Referred (Senado)
2. 2026-03-06House Passed/Adopted By Substitute (Cámara de Representantes)
3. 2026-03-06House Third Readers (Cámara de Representantes)
4. 2026-02-24House Committee Favorably Reported By Substitute (Cámara de Representantes)
5. 2025-02-10House Second Readers (Cámara de Representantes)
6. 2025-02-06House First Readers (Cámara de Representantes)
7. 2025-02-05House Hopper (Cámara de Representantes)

• Bruce Williamson (R, HD-112)Patrocinador principal
• Vance Smith (R, HD-138)
• Trey Kelley (R, HD-016)
• Shaw Blackmon (R, HD-146)
• Clint Crowe (R, HD-118)
• Mark Newton (R, HD-127)

1. AprobadaVotación: Cámara de Representantes6 de marzo de 2026

   169 a favor, 0 en contra (3 sin votar, 5 ausentes)

   Passage: House Vote #660

• property taxes
• tax digests
• property tax bills
• homestead exemptions
• local government notices