Georgia legislation · 2025-2026 Regular Session
Georgia HB445: Ad valorem tax; language required to be included in notices of current assessment; revise
Status: Signed into law, May 11, 2026
A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to revise the language required to be included in the notices of current assessment; to add hearing officer review for tax assessment of certain business personal property; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to revise the language required to be included in the notices of current assessment relative to property taxes; to add hearing officer review for tax assessment of certain business personal property; to provide for an income tax credit for the purchase of certain emergency power generation components to certain convenience stores and skilled nursing facilities; to provide terms, conditions, and procedures; to limit the tax credit and carry-forward period…
From the introduced text:
A BILL TO BE ENTITLED To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to revise the language required to be included in the notices of current assessment relative to property taxes; to add hearing officer review for tax assessment of certain business personal property; to provide for an income tax credit for the purchase of certain emergency power generation components to certain convenience stores and skilled nursing facilities; to provide terms, conditions, and procedures; to limit the tax credit and carry-forward period; to provide for an aggregate cap; to provide for automatic repeal; to provide for rules and regulations; to provide for definitions; to provide for legislative findings; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: PART I SECTION 1-1. Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-5-306, relating to annual notice of current assessment, contents, LC 50 1268S posting notice, and new assessment description relative to ad valorem taxation of property, by revising paragraph (2) of subsection (b) as follows: "(2) In addition to the items required under paragraph (1) of this subsection, the notice shall contain a statement of the taxpayer's right …