HB 1657 - Ad valorem tax; appeals; assessments; amend provisions

First Reader Summary

A BILL to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to authorize additional appeals of certain erroneous assessments; to change certain provisions with respect to certain values which are established by appeal; and for other purposes.

Page Numbers - 1/ 2/ 3/ 4

Code Sections - 48-5-6.1

HB 1657                                           LC 18 8921S 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Chapter 5 of Title 48 of the Official Code of 
  1- 2  Georgia Annotated, relating to ad valorem taxation of 
  1- 3  property, so as to authorize additional appeals of certain 
  1- 4  erroneous assessments; to provide for alternate methods of 
  1- 5  providing notice of assessments; to provide for additional 
  1- 6  information and disclosures which must be provided to the 
  1- 7  taxpayer; to provide for related matters; to provide for an 
  1- 8  effective date and applicability; to repeal conflicting 
  1- 9  laws; and for other purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  Chapter 5 of Title 48 of the Official Code of Georgia 
  1-13  Annotated, relating to ad valorem taxation of property, is 
  1-14  amended by adding a new Code section immediately following 
  1-15  Code Section 48-5-6, to be designated as Code Section 
  1-16  48-5-6.1, to read as follows: 
 
  1-17    "48-5-6.1. 
 
  1-18    In the event property whose value was established by an 
  1-19    appeal and which has not otherwise had or been altered by 
  1-20    any additions, deletions, or improvements since January 1 
  1-21    of that taxable year is sold during the same calendar year 
  1-22    at fair market value, as fair market value is defined in 
  1-23    Code Section 48-5-2, and the sales price is lower than the 
  1-24    value established as a result of the appeal, such sale 
  1-25    price shall be prima facie proof that an erroneous 
  1-26    assessment was made for that taxable year and such 
  1-27    taxpayer may request a refund for that taxable year 
  1-28    pursuant to Code Section 48-5-380 based upon the 
  1-29    difference between the assessment established on appeal 
  1-30    and the correct assessment established by such fair market 
  1-31    value sale." 
 
 
 
 
 
 
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  2- 1                           SECTION 2. 
 
  2- 2  Said chapter is further amended by striking subsections (a) 
  2- 3  and (b) of Code Section 48-5-306, relating to notice of 
  2- 4  changes made to a taxpayer's ad valorem tax return, and 
  2- 5  inserting in their place new subsections (a) and (b) to read 
  2- 6  as follows: 
 
  2- 7    "(a) Method of giving notice to taxpayer of changes made 
  2- 8    in his or her return. Each county board of tax assessors 
  2- 9    may meet at any time to receive and inspect the tax 
  2-10    returns to be laid before it by the tax receiver or tax 
  2-11    commissioner.  The board shall examine all the returns of 
  2-12    both real and personal property of each taxpayer and if in 
  2-13    the opinion of the board any taxpayer has omitted from his 
  2-14    or her returns any property that should be returned or has 
  2-15    failed to return any of his or her property at its fair 
  2-16    market value, the board shall correct the returns, assess 
  2-17    and fix the fair market value to be placed on the 
  2-18    property, make a note of such assessment and valuation, 
  2-19    and attach the note to the returns.  The board shall see 
  2-20    that all taxable property within the county is assessed 
  2-21    and returned at its fair market value and that fair market 
  2-22    values as between the individual taxpayers are fairly and 
  2-23    justly equalized so that each taxpayer shall pay as nearly 
  2-24    as possible only his or her proportionate share of taxes. 
  2-25    When any such corrections, changes, or equalizations have 
  2-26    been made by the board, the board shall, within five days, 
  2-27    give written notice to the taxpayer of any changes made in 
  2-28    his or her returns.  The notice may be given personally by 
  2-29    leaving the notice at the taxpayer's dwelling house, usual 
  2-30    place of abode, or place of business with some person of 
  2-31    suitable age and discretion residing or employed in the 
  2-32    house, abode, or business, or by sending the notice 
  2-33    through the United States mail as first-class registered 
  2-34    mail to the taxpayer's last known address. A county may 
  2-35    use first-class mail in lieu of registered mail if it 
  2-36    publishes in the legal organ of the county an 
  2-37    advertisement containing a notice that assessments will be 
  2-38    mailed to property owners and that taxpayers who have not 
  2-39    received an assessment should contact the county board of 
  2-40    tax assessors.  When notice is given by mail, the county 
  2-41    board of tax assessors' return address shall appear in the 
  2-42    upper left corner of the mailing face with the direction 
  2-43    that if not delivered 'Return in five days to' the above 
  2-44    return address, and the lower left corner of the mailing 
 
 
 
                                 -2- 
 
 
 
  3- 1    face shall be clearly marked in bold type -- 'OFFICIAL TAX 
  3- 2    MATTER.' 
 
  3- 3    (b) Contents of notice. 
 
  3- 4      (1) The notice required to be given by the county board 
  3- 5      of tax assessors under subsection (a) of this Code 
  3- 6      section shall be dated and shall contain the name and 
  3- 7      last known address of the taxpayer.  If the assessment 
  3- 8      of the value of the taxpayer's property is changed, the 
  3- 9      notice shall contain: the 
 
  3-10        (A) The amount of the previous assessment;, the 
 
  3-11        (B) The amount of the current assessment;, and the 
 
  3-12        (C) The year for which the new assessment is 
  3-13        applicable.;  In all cases, the notice shall contain a 
 
  3-14        (D) A brief description of the assessed property 
  3-15        broken down into real and personal property 
  3-16        classifications;, the 
 
  3-17        (E) The fair market value of property of the taxpayer 
  3-18        subject to taxation, and the assessed value of the 
  3-19        taxpayer's property subject to taxation after being 
  3-20        reduced; 
 
  3-21        (F) An estimate, using the previous year's millage 
  3-22        rates, of the total increase or decrease in taxes on 
  3-23        the property that may result from the changes made to 
  3-24        the assessment; and 
 
  3-25        (G) A brochure or other publication describing the 
  3-26        exemptions and preferential assessments available to 
  3-27        the taxpayer along with the conditions of eligibility 
  3-28        and deadlines for applying for each. 
 
  3-29      (2) In addition to the foregoing items required under 
  3-30      paragraph (1) of this subsection, the notice shall 
  3-31      contain a statement of the taxpayer's right to an 
  3-32      appeal, which statement shall be in substantially the 
  3-33      following form: 
 
  3-34        'The amount of your ad valorem tax bill for this year 
  3-35        will be based on the appraised and assessed values 
  3-36        specified in this notice.  You have the right to 
  3-37        appeal these values to the county board of tax 
  3-38        assessors either followed by an appeal to the county 
  3-39        board of equalization or to arbitration and in either 
  3-40        case, to appeal to the superior court. 
 
 
 
                                 -3- 
 
 
 
  4- 1        If you wish to file an appeal, you must do so in 
  4- 2        writing no later than 30 days after the date of this 
  4- 3        notice.  If you do not file an appeal by this date, 
  4- 4        your right to file an appeal will be lost.  For 
  4- 5        further information on the proper method for filing an 
  4- 6        appeal, you may contact the county board of tax 
  4- 7        assessors which is located at: (insert address) and 
  4- 8        which may be contacted by telephone at: (insert 
  4- 9        telephone number).'" 
 
  4-10                           SECTION 3. 
 
  4-11  This Act shall become effective on January 1, 1999, and 
  4-12  shall apply to all taxable years beginning on or after that 
  4-13  date. 
 
  4-14                           SECTION 4. 
 
  4-15  All laws and parts of laws in conflict with this Act are 
  4-16  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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