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GA HB264
Bill
Status
Engrossed
3/2/2023
Primary Sponsor
Vance Smith
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AI Summary
- Reduces the deadline for county boards of tax assessors to review and respond to property tax assessment appeals from 180 days to 90 days, with the appeal forwarded to the county board of equalization if the board fails to respond within that period
- Requires the county board of equalization to hold a hearing within 90 days of receiving a notice of appeal (changed from 15 days to set a hearing date), with the appeal administrator required to schedule hearings within 180 days of the appeal date
- Expands eligibility for hearing officers to include current or former Appraiser IV designees and chief appraisers, while prohibiting them from serving on appeals in counties where they serve or have served or on wireless property appeals
- Reduces the county board of tax assessors' review period for hearing officer appeals from 90 to 60 days and shortens the documentation delivery deadline from 30 to 15 days after a taxpayer rejects proposed changes
- Removes the automatic judgment provision that allowed a taxpayer's asserted property value to prevail when the board of tax assessors failed to respond timely, instead requiring the appeal to be forwarded to the board of equalization or appeal administrator; effective January 1, 2025, applicable to appeals filed on or after that date
Legislative Description
Revenue and taxation; handling of appeals of property tax assessments; revise certain deadlines and procedures
Last Action
Senate Tabled
3/26/2024
Committee Referrals
Finance3/6/2023
Ways and Means2/8/2023
Full Bill Text
No bill text available