Georgia legislation · 2025-2026 Regular Session
Georgia SB566: Ad Valorem Taxation of Property; the acceptance of tax digests in the event of a publication error made by a newspaper; provide
Status: Signed into law, April 22, 2026
A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the O.C.G.A., relating to ad valorem taxation of property, so as to provide for the acceptance of tax digests in the event of a publication error made by a newspaper; to revise required information for bills and notices of assessment for ad valorem taxation of property; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
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 required information for bills and notices of assessment for ad valorem taxation of property; to revise definitions, limits, and procedures related to a state-wide base year homestead exemption; to provide for annual submissions and review of homestead information across the state; to expand the period of time within which taxpayers may apply for homestead exemptions…
From the introduced text:
A BILL TO BE ENTITLED 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 required information for bills and notices of assessment for ad valorem taxation of property; to revise definitions, limits, and procedures related to a state-wide base year homestead exemption; to provide for annual submissions and review of homestead information across the state; to expand the period of time within which taxpayers may apply for homestead exemptions; to provide for penalties for failing to report ineligibility for a homestead exemption; to make conforming changes; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, is amended by revising Code Section 48-5-34, relating to tax bill and procedures and requirements, as follows: S. B. LC 44 3528S "48-5-34. (a) In addition to any other requirements provided by law, the ad valorem property tax bill form shall be prepared annually by the county tax commissioner or collector and furnished to each taxpayer who owes state, county, or county school tax for the current …