Georgia legislation · 2025-2026 Regular Session
Georgia HR250: Local government; adopt an alternative method of appraisal and assessment of real property located within the county for taxation; provide - CA
Status: In committee, February 26, 2026
A RESOLUTION proposing an amendment to the Constitution so as to provide that the governing authority of any county or consolidated government shall be authorized to adopt an alternative method of appraisal and assessment of real property located within such county for taxation; to provide for conditions and limitations; to provide for legislative findings; to provide for related matters; to provide for the submission of this amendment for ratification or rejection; and for other purposes.
What the bill says
A resolution Proposing an amendment to the Constitution so as to provide that the governing authority of any county or consolidated government shall be authorized to adopt an alternative method of appraisal and assessment of real property located within such county for taxation; to provide for conditions and limitations; to provide for legislative findings; to provide for related matters; to provide for the submission of this amendment for ratification or rejection; and for other purposes.
From the introduced text:
A RESOLUTION Proposing an amendment to the Constitution so as to provide that the governing authority of any county or consolidated government shall be authorized to adopt an alternative method of appraisal and assessment of real property located within such county for taxation; to provide for conditions and limitations; to provide for legislative findings; to provide for related matters; to provide for the submission of this amendment for ratification or rejection; and for other purposes. BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. (a) The General Assembly finds and determines that it is appropriate and advisable to provide for a local option for an alternative method of establishing the value of property for the assessment of taxes. (b) The General Assembly further finds and declares that by allowing for a local option of using the most recent sales price for property as the method for determining the value of property would lead to the following beneficial (2) Eliminate ambiguity in the annual appraisal and assessment process; H. R. LC 28 0648 (3) Eliminate the need for taxpayer appeals, except in instances of a recent transaction or improvement concerning the real property; (4) Greatly lower the administrative costs related to assessing real property for taxation; (5) Reduce the number of appeals to the superior court, thus reducing costs; …