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GeorgiaHB 4452025-2026 Regular SessionHouse

Ad valorem tax; language required to be included in notices of current assessment; revise

Sponsored By: Charles Martin (Republican)

Signed by Governor

Ways & MeansRulesGeneral Bill

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

Large private water systems face utility rules

Georgia tax law now treats private water and sewage systems with at least 10,000 service connections as public utilities. The definition also covers railroad operators, rail-related services, and express, telephone, and telegraph businesses. Telephone companies or persons with less than $5,000 in capital stock or property are excluded. The law does not specify a resulting tax increase or change in household costs.

More property appeals, stricter hearing officer rules

Taxpayers can ask a hearing officer to review the value or equal treatment of taxable tangible personal property, excluding wireless property. The annual assessment notice must show more than $200,000 in total fair market value across one or more account numbers. Current or former Appraiser IVs and chief appraisers seeking these hearing roles must submit an application for review and approval. They must include their preferred counties, a disqualification questionnaire, and a résumé. They cannot serve in counties where they held those appraisal jobs. The Georgia Real Estate Appraisers Board must publish approved officers and their preferred counties each year.

Sponsors & Cosponsors

Sponsor

  • Charles Martin

    Republican • House

Cosponsors

  • Matt Brass

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 467 • No: 25

Senate vote • 4/2/2026

AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE

Yes: 52 • No: 0 • Other: 3

House vote • 4/2/2026

Agree to Senate Sub as Am

Yes: 171 • No: 1 • Other: 7

Senate vote • 3/31/2026

PASSAGE BY SUBSTITUTE

Yes: 46 • No: 0 • Other: 4

Senate vote • 4/2/2025

MOTION TO ENGROSS: SB 214, HB 66, HB 79, HB 129, HB 134, HB 141, HB 370, HB 397, HB 445, HB 463, HB 532, HB 586, HB 652

Yes: 31 • No: 24

House vote • 3/6/2025

PASSAGE

Yes: 167 • No: 0 • Other: 6

Actions Timeline

  1. Effective Date

    7/1/2026

  2. House Date Signed by Governor

    5/11/2026House

  3. Act 464

    5/11/2026

  4. House Sent to Governor

    4/10/2026House

  5. House Agreed Senate Amend or Sub As Amended

    4/2/2026House

  6. Senate Agreed House Amend or Sub

    4/2/2026Senate

  7. Senate Third Read

    3/31/2026Senate

  8. Senate Passed/Adopted By Substitute

    3/31/2026Senate

  9. Senate Committee Favorably Reported By Substitute

    3/20/2026Senate

  10. Senate Recommitted

    3/19/2026Senate

  11. Senate Committee Favorably Reported

    3/16/2026Senate

  12. Senate Taken from Table

    1/12/2026Senate

  13. Senate Recommitted

    1/12/2026Senate

  14. Senate Engrossed

    4/2/2025Senate

  15. Senate Tabled

    4/2/2025Senate

  16. Senate Committee Favorably Reported By Substitute

    3/31/2025Senate

  17. Senate Recommitted

    3/28/2025Senate

  18. Senate Read Second Time

    3/21/2025Senate

  19. Senate Committee Favorably Reported

    3/20/2025Senate

  20. Senate Read and Referred

    3/10/2025Senate

  21. House Third Readers

    3/6/2025House

  22. House Passed/Adopted

    3/6/2025House

  23. House Committee Favorably Reported

    2/26/2025House

  24. House Second Readers

    2/19/2025House

  25. House First Readers

    2/18/2025House

Bill Text

  • HB 445/AP* (v10)

    PDF

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