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GA HB1224

Bill

Status

Engrossed

3/11/2022

Primary Sponsor

Charles Martin

Click for details

Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Expands the hearing officer appeal option for ad valorem tax assessments to include taxable tangible personal property (other than wireless property) with an aggregate fair market value exceeding $200,000.00, with further appeal rights to superior court
  • Maintains existing hearing officer appeal thresholds of $500,000.00 in fair market value for nonhomestead real property parcels and wireless property accounts
  • Revises the required language in annual notices of current assessment to inform taxpayers of the new personal property hearing officer appeal option alongside existing options (board of equalization, arbitration, and hearing officer for real and wireless property)
  • Taxpayers must file written appeals within 45 days of the notice date or lose their right to appeal
  • Effective date of January 1, 2023

Legislative Description

Ad valorem tax; language required to be included in the notices of current assessment; revise

Last Action

Senate Read Second Time

3/23/2022

Committee Referrals

Finance3/15/2022
Ways and Means2/7/2022

Full Bill Text

No bill text available