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HB456 • 2025

Ad valorem tax; additional period to appeal certain property assessments; provide

Ad valorem tax; additional period to appeal certain property assessments; provide

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Wilkerson, David
Last action
2025-02-19
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The effective date is missing from the metadata; while the bill passed the legislature, the exact start date for these rules is unknown based on this text.

HB456: Extra Time to Appeal Some Property Tax Assessments and New Notice Rules

This bill changes Georgia property tax laws by adding more time for some people to appeal their assessments and requiring tax notices to include estimated tax amounts.

What This Bill Does

  • Provides an additional period of time to appeal certain property value assessments.
  • Requires the annual notice sent about property taxes to show an estimate of how much tax is owed for that year.
  • Mandates a specific statement on the tax notice explaining what the estimated amount means.
  • Updates Chapter 5 of Title 48 in Georgia's official code to include these new rules.
  • Removes older laws that conflict with these new requirements.

Who It Names or Affects

  • Property owners who receive annual tax assessment notices in Georgia and may need more time to appeal their assessments.
  • Local government agencies responsible for calculating property values and sending tax bills.

Limits and Unknowns

  • The bill text does not specify exactly which types of property get the extra appeal time, only that it applies to 'certain' assessments.
  • The source material does not state when this law will officially take effect after passing the legislature.
  • It is unclear from the summary how much additional time is added to the current appeal period.

Bill History

  1. 2025-02-19 Georgia General Assembly

    House Second Readers

Official Summary Text

Ad valorem tax; additional period to appeal certain property assessments; provide