GA HB445

Expands hearing officer appeal options for property tax assessments to include taxable tangible personal property (other than wireless property) with aggregate fair market value exceeding $200,000, in addition to existing options for nonhomestead real property over $500,000 and wireless property over $500,000

Establishes qualifications for hearing officers reviewing business personal property appeals, requiring former or current Appraiser IV or chief appraiser credentials with Georgia Real Estate Commission and Appraisers Board approval, while prohibiting service in counties where the individual previously worked

Creates an income tax credit for convenience stores (under 10,000 sq ft) and skilled nursing facilities that purchase and install emergency power generation components (transfer switches) between July 1, 2025 and December 31, 2026

Caps the emergency generator tax credit at $5,000 per year over five taxable years, limits eligibility to one credit per facility (maximum five convenience stores per taxpayer), and sets an aggregate program cap of $5 million

Requires preapproval from the Department of Revenue for the generator tax credit, with applications processed on a first-come basis; the tax credit provision automatically repeals on December 31, 2031