America's Property Tax Advisor

Georgia Property Tax Bills Cross Over

BY JOE BUIE, ATLANTA, MARCH 2022

March 15 marked a critical day for Georgia's 2022 legislative session. Known as Crossover Day, it is the deadline for a bill to pass out of its legislative chamber, either the House or Senate. Bills that have not passed one chamber prior to crossover are generally dead for the year, although there are still opportunities for tax provisions to be added to other tax bills that have crossed over.

 

Georgia’s Constitution requires that all revenue related bills originate in the House, so the vast majority of bills still alive for the year now go over to the Senate.

 

The following property tax bills passed one chamber and are crossing over.

 

House Bill 1224 allows a property owner with taxable tangible property of an aggregate fair market value greater than $200,000 to elect to appeal to a hearing officer.

 

Under current law, a taxpayer may appeal real property tax assessments to a hearing officer or the board of equalization, but most personal property tax appeals must be appealed to the county board of equalization.

 

Senate Bill 511 revises deadlines, procedures, and notice requirements related to property tax appeals to a hearing officer. The bill also revises certain deadlines for appeals to the board of equalization.

 

Because this bill deals with appeal procedures, and not raising revenue, it is one of the few bills that was originally passed by the Senate rather than House.

 

The final day of this year’s Georgia legislative session will be April 4, 2022.