HB 445: Ad valorem tax; language required to be included in notices of current assessment; revise

Georgia law already lets property owners appeal county tax assessments to a hearing officer instead of the local board of equalization, but only for high-value real estate and wireless communications equipment. This bill extends that option to owners of other business personal property, such as equipment and machinery, when the combined value shown on the tax notice exceeds $200,000. The bill also updates who can serve as a hearing officer. Former or current county Appraiser IV staff or chief appraisers can now apply to review personal property appeals, but they cannot serve as a hearing officer for a county where they previously worked as an appraiser. Separately, the bill revises the definition of 'public utility' in Georgia's tax code to include private water systems and sewage systems with at least 10,000 connections, subjecting them to public utility tax treatment. The changes take effect once signed into law, with no other stated delay.

• Creates a new appeal option letting owners of business personal property (other than wireless equipment) worth over $200,000 request review by a hearing officer instead of the county board of equalization.
• Allows former or current county Appraiser IV employees and chief appraisers to apply to serve as hearing officers for these personal property appeals.
• Bars a former Appraiser IV or chief appraiser from serving as a hearing officer for any county where they previously worked in that role.
• Requires the Georgia Real Estate Appraisers Board to publish an annual list of approved personal property hearing officers and the counties they will serve.
• Adds private water systems and sewage systems with at least 10,000 connections to the legal definition of a 'public utility' under Georgia tax law (O.C.G.A. § 48-1-2).

Owners of business personal property such as equipment and machinery valued over $200,000, county tax assessors and boards of equalization, current and former county chief appraisers and Appraiser IV staff who may serve as hearing officers, and operators of large private water and sewage systems now classified as public utilities.

Business owners with valuable equipment or machinery would gain a faster, more specialized appeal route for contested tax assessments rather than going only through the local board of equalization. Counties would also need to recruit and vet a new pool of qualified hearing officers to handle these disputes.

• Section 1 revises the definition of 'public utility' in O.C.G.A. § 48-1-2 to include private water systems and sewage systems with at least 10,000 service connections.
• Section 2 adds a new appeal path (subparagraph (e)(1)(A)(v)) letting taxpayers send disputes over personal property valued above $200,000 to a hearing officer.
• Section 2 creates a new hearing officer category for taxable tangible personal property other than wireless property, requiring an aggregate value over $200,000 as shown on the annual assessment notice.
• Section 2 allows former or current Appraiser IV employees or chief appraisers to apply to serve as personal property hearing officers, subject to Georgia Real Estate Commission and Real Estate Appraisers Board approval.
• Section 2 prohibits a former Appraiser IV or chief appraiser from serving as a hearing officer in any county where they previously held that appraiser role.
• Section 2 requires the Georgia Real Estate Appraisers Board to annually publish a list of qualified personal property hearing officers and the counties they serve.
• Section 3 repeals any conflicting state laws.

1. 2026-05-11Effective Date 2026-07-01
2. 2026-05-11Act 464
3. 2026-05-11House Date Signed by Governor (Cámara de Representantes)
4. 2026-04-10House Sent to Governor (Cámara de Representantes)
5. 2026-04-02Senate Agreed House Amend or Sub (Senado)
6. 2026-04-02House Agreed Senate Amend or Sub As Amended (Cámara de Representantes)
7. 2026-03-31Senate Passed/Adopted By Substitute (Senado)
8. 2026-03-31Senate Third Read (Senado)

• Charles Martin (R, HD-049)Patrocinador principal
• Matt Brass (R, SD-006)

1. AprobadaVotación: Cámara de Representantes6 de marzo de 2025

   167 a favor, 0 en contra (6 sin votar, 7 ausentes)

   Passage: House Vote #222

2. AprobadaVotación: Senado2 de abril de 2025

   31 a favor, 24 en contra (0 sin votar, 1 ausentes)

   Motion To Engross: Sb 214, Hb 66, Hb 79, Hb 129, Hb 134, Hb 141, Hb 370, Hb 397, Hb 445, Hb 463, Hb 532, Hb 586, Hb 652: Senate Vote #383

3. AprobadaVotación: Senado31 de marzo de 2026

   46 a favor, 0 en contra (2 sin votar, 6 ausentes)

   Passage By Substitute: Senate Vote #880

4. AprobadaVotación: Cámara de Representantes2 de abril de 2026

   171 a favor, 1 en contra (3 sin votar, 1 ausentes)

   Agree To Senate Sub As Am: House Vote #838

5. AprobadaVotación: Senado2 de abril de 2026

   52 a favor, 0 en contra (1 sin votar, 1 ausentes)

   Agree To House Amendment To Senate Substitute: Senate Vote #965

• property tax appeals
• business personal property tax
• public utility definition
• tax assessment hearing officers