Georgia Code
Article 1 - General Provisions
§ 48-5-32.1. Certification of Assessed Taxable Value of Property and Method of Computation; Resolution or Ordinance Required for Millage Rate; Advertisement of Intent to Increase Property Tax

The (name of recommending authority or levying authority) has tentatively adopted a millage rate which will require an increase in property taxes by (percentage increase over roll-back rate) percent.
All concerned citizens are invited to the public hearing on this tax increase to be held at (place of meeting) on (date and time) .
Times and places of additional public hearings on this tax increase are at (place of meeting) on (date and time) .
This tentative increase will result in a millage rate of (proposed millage rate) mills, an increase of (millage rate increase above the roll-back rate) mills. Without this tentative tax increase, the millage rate will be no more than (roll-back millage rate) mills. The proposed tax increase for a home with a fair market value of (average home value from previous year’s digest rounded to the nearest $25,000.00) is approximately $ (increase) and the proposed tax increase for nonhomestead property with a fair market value of (average nonhomestead property value from previous year’s digest rounded to nearest $25,000.00) is approximately $ (increase). ”
Simultaneously with this notice the recommending authority or levying authority shall provide a press release to the local media.
“NOTICE OF PROPERTY TAX INCREASE
History. Code 1933, § 48-5-32.1 , enacted by Ga. L. 1999, p. 1043, § 1; Ga. L. 2000, p. 1270, § 1; Ga. L. 2006, p. 857, § 8/HB 1361; Ga. L. 2010, p. 1104, § 10-1/SB 346; Ga. L. 2017, p. 774, § 48/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, revised language in paragraph (c)(3).
Editor’s notes.
This Code section formerly pertained to certification of assessed taxable value of property and method of computation. This Code section was based on Ga. L. 1991, p. 1903, § 8 and was repealed by Ga. L. 1993, p. 947, § 8, effective April 13, 1993.
Ga. L. 1999, p. 1043, § 4, not codified by the General Assembly, provides that the Act is applicable to all assessments and proceedings commenced on or after January 1, 2000.
Ga. L. 2006, p. 857, § 9/HB 1361, not codified by the General Assembly, provides that: “Nothing in this Act shall impair or invalidate any redevelopment plan, redevelopment area, or tax allocation district in effect on May 5, 2006, or any bonds, notes or certificates thereof. Any redevelopment agency as defined in paragraph (6) of Code Section 36-44-3 having an existing tax allocation district to which the definition of ‘ad valorem property taxes’ provided for in Section 1 of this Act is effective may apply, in writing, to the state revenue commissioner for a determination or redetermination of the tax allocation increment base of such tax allocation district. Within a reasonable time, and not exceeding 60 days after such application, the state revenue commissioner shall certify to the redevelopment agency the tax allocation increment base, as defined by this Act, as of the effective date of the creation of such tax allocation district. Such certification shall supersede any prior certification and, unless amended pursuant to subsection (b) of Code Section 36-44-10, shall constitute the tax allocation increment base of the tax allocation district.” Section 1 of this Act amended Code Section 36-44-3.

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