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GA HB1031
Bill
Status
Engrossed
2/29/2024
Primary Sponsor
Dale Washburn
Click for details
AI Summary
- Every parcel in a county must be reappraised at least once every three years by the chief appraiser
- Annual assessment notices must include the current year's estimated roll-back rate and will no longer include estimates of current year's taxes based on prior year millage rates
- Property tax bills must include a bold-print notice identifying any taxing authority whose adopted millage rate exceeds the estimated roll-back rate, warning taxpayers of a resulting increase in property taxes owed
- The two-year freeze on property valuations following a successful appeal now applies only when the value is reduced (not when it is unchanged) from the initial assessment notice
- County boards of tax assessors are granted the right to appeal equalized adjusted property tax digest decisions to the state auditor and, subsequently, to superior court, with a $25.00 filing fee and specified procedural requirements
Legislative Description
Ad valorem tax; property; provide mandatory reappraisal of parcels
Last Action
Senate Read and Referred
3/4/2024
Committee Referrals
Finance3/4/2024
Ways and Means1/25/2024
Full Bill Text
No bill text available