Bill > HB456

This bill amends Georgia's property tax laws to provide additional flexibility and clarity for property tax assessments and appeals. Specifically, the bill modifies the timeline for filing appeals, allowing taxpayers to appeal property assessments within 45 days of receiving the assessment notice or 30 days from receiving the tax bill. The bill also requires annual property tax assessment notices to include an estimate of the current year's taxes, with a disclaimer that the actual tax bill may differ from this estimate. For forest land conservation use property, the bill adjusts the application filing deadlines, allowing applications to be filed while a tax appeal is pending. Additionally, the notice must now clearly outline the three appeal options available to taxpayers: appealing to the county board of equalization with potential superior court review, choosing arbitration, or for high-value properties, appealing to a hearing officer with potential superior court review. These changes aim to provide property owners with more information and more opportunities to challenge their property tax assessments.

Budget and Finance

https://www.legis.ga.gov/legislation/70328