Georgia Code
Part 2 - County Boards of Tax Assessors
§ 48-5-306. Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description

The amount of your ad valorem tax bill for this year will be based on the appraised and assessed values specified in this notice. You have the right to appeal these values to the county board of tax assessors. At the time of filing your appeal you must select one of the following options:
If you wish to file an appeal, you must do so in writing no later than 45 days after the date of this notice. If you do not file an appeal by this date, your right to file an appeal will be lost. For further information on the proper method for filing an appeal, you may contact the county board of tax assessors which is located at: (insert address) and which may be contacted by telephone at: (insert telephone number) .”
“The estimate of your ad valorem tax bill for the current year is based on the previous or most applicable year’s millage rate and the fair market value contained in this notice. The actual tax bill you receive may be more or less than this estimate. This estimate may not include all eligible exemptions.”
History. Ga. L. 1913, p. 123, § 6; Code 1933, § 92-6911; Ga. L. 1937, p. 517, § 2; Ga. L. 1970, p. 580, § 1; Ga. L. 1971, p. 33, § 1; Ga. L. 1972, p. 1114, § 5; Ga. L. 1974, p. 609, § 1; Ga. L. 1975, p. 1083, § 2; Ga. L. 1976, p. 518, § 2; Code 1933, § 91A-1448, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 1262, § 2; Ga. L. 1994, p. 1823, § 1; Ga. L. 1999, p. 1043, § 2; Ga. L. 1999, p. 1212, § 1; Ga. L. 2009, p. 27, § 4/SB 55; Ga. L. 2009, p. 216, § 2C/SB 240; Ga. L. 2010, p. 1104, § 1-1/SB 346; Ga. L. 2015, p. 1219, § 14/HB 202; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2018, p. 162, § 1/HB 374.
The 2015 amendment, effective January 1, 2016, in division (b)(2(A)(iii), substituted “$750,000.00, or for one or more account numbers of wireless property as defined in subparagraph (e.1)(1)(B) of Code Section 48-5-311 with an aggregate fair market value in excess of $750,000.00” for “$1 million”; in subparagraph (b)(2)(B), substituted “statements” for “statement” in the introductory language and inserted “or most applicable” in the first sentence of the notice; and, in subsection (d), in paragraph (1), inserted “a description of the methodology used by the board of tax assessors in setting the property’s fair market value,” deleted “and” from the end, in paragraph (2), added “; and” to the end, and added paragraph (3).
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, added the catchline at the beginning of subsection (f).
The 2018 amendment, effective July 1, 2018, substituted “$500,000.00 as shown on the taxpayer’s annual notice of current assessment under this Code section” for “$750,000.00” twice in division (b)(2)(A)(iii).
Editor’s notes.
Ga. L. 1985, p. 1262, § 3, not codified by the General Assembly, provided that that Act would apply to tax bills and assessment notices mailed on or after January 1, 1986.
Ga. L. 1999, p. 1043, § 4, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable to all assessments and proceedings commenced on or after January 1, 2000.
Ga. L. 1999, p. 1212, § 2, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 2000.
Ga. L. 2009, p. 27, § 5/SB 55, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 2009.
Law reviews.
For article surveying legislative and judicial developments in Georgia local government law for 1978-79, see 31 Mercer L. Rev. 155 (1979).
For article, “Procedure and Problems in Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B.J. 98 (1990).
For note on the 1999 amendment to this Code section, see 16 Ga. St. U. L. Rev. 223 (1999).
For survey article on local government law, see 67 Mercer L. Rev. 147 (2015).
For annual survey on local government, see 73 Mercer L. Rev. 193 (2021).