SUMMARY:  This bill would amend Title 48 of the O.C.G.A. to radically change ad valorem tax procedures.

REQUIREMENTS:

• If the Board of Assessors makes corrections or changes to a taxpayer’s returns, they would have to give him/her annual written notice of the changes.
• The notice would add to the exiting requirements a note of any changes or corrections, including valuation increases or decreases or equalization.
• It would also have to include a statement that the data used to make the change is available to the taxpayer and whom to contact for the information.
• It changes the time limit for an appeal from 30 days to 1 year.
• A form for appeal must go out with the notice of changes.
• Uniform state-wide dates to send out the notices would be set by the state tax commissioner.
• Governments of 2 or more counties would be allowed to establish regional boards of equalization to operate in the same manner as county boards.
• An oath in writing would be required from each member of the Board of Assessors.
• A requirement is added that if the grand jury fails to appoint members to the county boards of tax assessors or  equalization that, upon a written request from a taxpayer, the grand jury would have 5 days from the receipt of the request to make the appointments.
• The county government would have to appoint one person to have oversight over the county board of tax assessors, but he/she would have no authority over the board of equalization.
• If the final determination comes after August 1 and values the property lower than appears on the notice, the taxpayers’ subsequent tax bill will be reduced by that amount.  If it is higher, the amount will be added to the next bill.  If it is settled before August 1, the amounts are due as revised.
• There are further provisions if all parties reach agreement on the valuation.
• Numerous provisions are cited related to the process for filing an appeal and the subsequent procedures of the board(s) in question.
• Annual training (online) would be required for all new tax officials, and veteran officials would have to be updated once every 5 years.
• Additional training would be required for newly elected tax commissioners
• Current use and not highest and best use would be used for assessment.
• The “view factor” would not be allowed.
• If the tax assessor’s report is filed on or after August 1, the board of assessors would have to use the report of the preceding year for the current tax year.
• Multiple installments would be allowed rather than the current 2 that are allowed on all property taxes other than motor vehicle taxes.
• A local resolution would be possible that would allow “any form of payment.”
• It would specify that the calculation of the “roll back rate” would be the responsibility of the county tax commissioner or by the collecting officer of a municipality.
• It would add to the required publication of a property tax increase:
  • notice all public hearings’ date time and place;
  • the proposed millage rate;
  • the amount of increase;
  • a statement of what the millage rate would be at the roll back rate;
  • the proposed tax increase for an average home from the previous digest, as well as an average non homestead property.
• It would specify the size of the advertisement as no less than 30 square inches.
• It would allow reasons or explanations of the proposed tax increase.
• It would authorize the state tax commissioner to reject any digest that did not comply with the advertisement requirements in full.
• If the state tax commissioner determines that the levying authority has not fully complied with the law, the bill would allow the commissioner to declare the increase null and void and require any taxes already collected above the roll back rate be returned to the taxpayer.

NOTE:  Local school boards would be at the mercy of newspaper publishers who could make a minor mistake in the advertisement that goes unnoticed until the rollback rate is declared null and void by the state tax commissioner.