Loading chat...
GA SB511
Bill
Status
Engrossed
3/1/2022
Primary Sponsor
Lee Anderson
Click for details
AI Summary
- Reduces the deadline for county boards of tax assessors to review property tax appeals and notify taxpayers from 180 days to 90 days, with the appeal forwarded to the county board of equalization if the deadline is missed.
- Requires the county board of equalization to hold a hearing within 90 days of receiving a notice of appeal (increased from 15 days to set a hearing date), and if no hearing is scheduled within 180 days, the taxpayer's asserted property valuation automatically becomes the assessed fair market value for that tax year.
- Shortens multiple response windows in the hearing officer appeal process, including reducing the board of tax assessors' review period from 90 to 60 days and cutting taxpayer response deadlines from 30 to 15 days.
- Requires the chief appraiser (or designee) to send notice directly to the county board of equalization when no changes are made to an assessment, which automatically constitutes the taxpayer's appeal without requiring additional filings.
- Becomes effective January 1, 2023, and applies to appeals first made on or after that date.
Legislative Description
County Boards of Equalization; handling of appeals of property tax assessments; revise certain deadlines
Last Action
House Passed/Adopted By Substitute
4/1/2022
Committee Referrals
Ways and Means3/3/2022
Finance2/15/2022
Full Bill Text
No bill text available