# Georgia HB 445: Ad valorem tax; language required to be included in notices of current assessment; revise Georgia HB 445, Ad valorem tax; language required to be included in notices of current assessment; revise, is a 2025-2026 Regular Session House bill sponsored by Charles Martin (Republican); status signed, last action 2026-07-01 (Effective Date) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/GA-HB445-2025-2026 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Georgia HB 445 - State: Georgia - Session: 2025-2026 Regular Session - Title: Ad valorem tax; language required to be included in notices of current assessment; revise - Status: signed - Chamber: House - Introduced: 2025-02-13 - Last action: 2026-07-01, Effective Date - Sponsor: Charles Martin (Republican) - Cosponsors: 1 - Subjects: Ways & Means, Rules, General Bill - Touches household money: no - Roll calls: 5 (467 yes, 25 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - Large private water systems face utility rules: cost, low. 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 c… - More property appeals, stricter hearing officer rules: mixed, low. 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… ## Sponsors and cosponsors - Sponsor: Charles Martin (Republican), House - Cosponsor: Matt Brass (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-02 | Senate | AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE | pass | 52 | 0 | 3 | | 2026-04-02 | House | Agree to Senate Sub as Am | pass | 171 | 1 | 7 | | 2026-03-31 | Senate | PASSAGE BY SUBSTITUTE | pass | 46 | 0 | 4 | | 2025-04-02 | Senate | 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 | pass | 31 | 24 | | | 2025-03-06 | House | PASSAGE | pass | 167 | 0 | 6 | ## Actions (26) - 2026-07-01: Effective Date - 2026-05-11: House Date Signed by Governor (House) - 2026-05-11: Act 464 - 2026-04-10: House Sent to Governor (House) - 2026-04-02: House Agreed Senate Amend or Sub As Amended (House) - 2026-04-02: Senate Agreed House Amend or Sub (Senate) - 2026-03-31: Senate Third Read (Senate) - 2026-03-31: Senate Passed/Adopted By Substitute (Senate) - 2026-03-20: Senate Committee Favorably Reported By Substitute (Senate) - 2026-03-19: Senate Recommitted (Senate) - 2026-03-16: Senate Committee Favorably Reported (Senate) - 2026-01-12: Senate Taken from Table (Senate) - 2026-01-12: Senate Recommitted (Senate) - 2025-04-02: Senate Engrossed (Senate) - 2025-04-02: Senate Tabled (Senate) - 2025-03-31: Senate Committee Favorably Reported By Substitute (Senate) - 2025-03-28: Senate Recommitted (Senate) - 2025-03-21: Senate Read Second Time (Senate) - 2025-03-20: Senate Committee Favorably Reported (Senate) - 2025-03-10: Senate Read and Referred (Senate) - 2025-03-06: House Third Readers (House) - 2025-03-06: House Passed/Adopted (House) - 2025-02-26: House Committee Favorably Reported (House) - 2025-02-19: House Second Readers (House) - 2025-02-18: House First Readers (House) - 2025-02-13: House Hopper (House) ## Bill text - HB 445/AP* (v10): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/249079) ## Related bills - SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed) - SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed) - SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed) - SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed) - HB 1391: Specialty license plates; honor public safety officers; establish (signed) - HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed) ## Sources - [HB 445/AP* (v10) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/249079) ## Related - [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026) - [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026) - [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026) - [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026) - [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026) - [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026) - [Georgia bills](https://policyrisk.com/states/georgia/bills) - [Georgia state hub](https://policyrisk.com/states/georgia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/GA-HB445-2025-2026 (as of 2026-10-19).