O.C.G.A. § 48-5-32 — Publication by county of ad valorem tax rate

(a) As used in this Code section, the term: (1) “Levying authority” means a county, a municipality, or a consolidated city-county governing authority or other governing authority of a political subdivision of this state that exercises the power to levy ad valorem taxes to carry out the governing authority’s purposes. (2) “Recommending authority” means a county, independent, or area school board of education that exercises the power to cause the levying authority to levy ad valorem taxes to carry out the board’s purposes. (3) “Taxing jurisdiction” means all the tangible property subject to the levy of a speciﬁc levying authority or the recommended levy of a speciﬁc recommending authority. (b)(1) Each levying authority and each recommending authority shall cause a report to be published in a newspaper of general circulation throughout the county and posted on such authority’s website, if available: (A) At least one week prior to the certiﬁcation of any recommending authority to the levying authority of such recommending authority’s recommended school tax for the support and maintenance of education pursuant to Article VIII, Section VI, Paragraph I of the Constitution; and (B) At least one week prior to the establishment by each levying authority of the millage rates for ad valorem taxes for educational purposes and ad valorem taxes for purposes other than educational purposes for the current calendar year. (2) Such reports shall be in a prominent location in such newspaper and shall not be included with legal advertisements, and such reports shall be posted in a prominent location on such authority’s website, if available. The size and location of the advertisements shall not be grounds for contesting the validity of the levy. (c) The reports required under subsection (b) of this Code section shall contain the following: (1) For levying authorities, the assessed taxable value of all property, by class and in total, which is within the levying authority’s taxing jurisdiction and the proposed millage rate for the levying 421 48-5-32 authority’s purposes for the current calendar year and such assessed taxable values and the millage rates for each of the immediately preceding ﬁve calendar years, as well as the proposed total dollar amount of ad valorem taxes to be levied for the levying authority’s purposes for the current calendar year and the total dollar amount of ad valorem taxes levied for the levying authority’s purposes for each of the immediately preceding ﬁve calendar years. The information required for each year speciﬁed in this paragraph shall also indicate the percentage increase and total dollar increase with respect to the immediately preceding calendar year. In the event the rate levied in the unincorporated area is different from the rate levied in the incorporated area, the report shall also indicate all required information with respect to the incorporated area, unincorporated area, and a combination of incorporated and unincorporated areas; (2) For recommending authorities, the assessed taxable value of all property, by class and in total, which is within the recommending authority’s taxing jurisdiction and the proposed millage rate for the recommending authority’s purposes for the current calendar year and such assessed taxable values and the millage rates for each of the immediately preceding ﬁve calendar years, as well as the proposed total dollar amount of ad valorem taxes to be recommended for the recommending authority’s purposes for the current calendar year and the total dollar amount of ad valorem taxes levied for the recommending authority’s purposes for each of the immediately preceding ﬁve calendar years. The information required for each year speciﬁed in this paragraph shall also indicate the percentage increase and total dollar increase with respect to the immediately preceding calendar year; and (3) The date, time, and place where the levying or recommending authority will be setting its millage rate for such authority’s purposes. (d) The commissioner shall not accept for review the digest of any county which does not submit simultaneously a copy of such published reports for the county governing authority and the county board of education with such digest. In the event a digest is not accepted for review by the commissioner pursuant to this subsection, it shall be accepted for review upon satisfactory submission by such county of a copy of such published reports. The levies of each of the levying authorities other than the county governing authority shall be invalid and unenforceable until such time as the provisions of this Code section have been met. History. Code 1981, § 48-5-32, enacted by Ga. L. 1990, p. 889, § 1; Ga. L. 1991, p. 1903, § 7; Ga. L. 1993, p. 947, § 7; Ga. L. 2015, p. 1219, § 7/HB 202. 422 Editor’s notes. Ga. L. 1991, p. 1903, § 15, not codiﬁed by the General Assembly, provides that the amendment to this Code section shall be applicable beginning January 1, 1992, 48-5-32.1 with respect to ad valorem taxation of timber and shall be applicable beginning January 1, 1992, for all other purposes. Taxation for prior periods shall continue to be governed by prior law. 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. (a) As used in this Code section, the term: (1) “Ad valorem tax” or “property tax” means a tax imposed upon the assessed value of real property. (2) “Certiﬁed tax digest” means the total net assessed value on the annual property tax digest certiﬁed by the tax commissioner of a taxing jurisdiction to the department and authorized by the commissioner for the collection of taxes, or, in the case where the governing authority of a county whose digest has not been approved by the commissioner has petitioned the superior court of the county for an order authorizing the immediate and temporary collection of taxes, the temporary digest so authorized. (3) “Levying authority” means a county, a municipality, or a consolidated city-county governing authority or other governing authority of a political subdivision of this state that exercises the power to levy ad valorem taxes to carry out the governing authority’s purposes. (4) “Mill” means one one-thousandth of a United States dollar. (5) “Millage” or “millage rate” means the levy, in mills, which is established by the governing authority for purposes of ﬁnancing, in whole or in part, the taxing jurisdiction’s expenses for its ﬁscal year. (6) “Millage equivalent” means the number of mills which would result when the total net assessed value added by reassessments is divided by the certiﬁed tax digest and the result is multiplied by the previous year’s millage rate. (7) “Net assessed value” means the taxable assessed value of property after all exemptions. (8) “Recommending authority” means a county, independent, or area school board of education that exercises the power to cause the levying authority to levy ad valorem taxes to carry out the purposes of such board of education. (9) “Roll-back rate” means the previous year’s millage rate minus 423 48-5-32.1 REVENUE AND TAXATION 48-5-32.1 the millage equivalent of the total net assessed value added by reassessments: (A) As calculated and certiﬁed to the commissioner by the tax commissioner for county and educational tax purposes; and (B) As calculated by the collecting officer of the municipality for municipal tax purposes. (10) “Taxing jurisdiction” means all the real property subject to the levy of a speciﬁc levying authority or the recommended levy of a speciﬁc recommending authority. (11) “Total net assessed value added by reassessments” means the total net assessed value added to the certiﬁed tax digest as a result of revaluation of existing real property that has not been improved since the previous tax digest year. (b) At the time of certiﬁcation of the digest, the tax receiver or tax commissioner shall also certify to the recommending authority and levying authority of each taxing jurisdiction the total net assessed value added by reassessments contained in the certiﬁed tax digest for that tax digest year of the taxing jurisdiction. (c)(1) Whenever a recommending authority or levying authority shall propose to adopt a millage rate which does not exceed the roll-back rate, it shall adopt that millage rate at an advertised public meeting and at a time and place which is convenient to the taxpayers of the taxing jurisdiction, in accordance with the procedures speciﬁed under Code Section 48-5-32. (2) In those instances in which the recommending authority or levying authority proposes to establish a general maintenance and operation millage rate which would require increases beyond the roll-back rate, the recommending authority or levying authority shall advertise its intent to do so and shall conduct at least three public hearings thereon, at least one of which shall commence between the hours of 6:00 P.M. and 7:00 P.M., inclusive, on a business weekday. The recommending authority or levying authority shall place an advertisement in a newspaper of general circulation serving the residents of the unit of local government and post such advertisement on the website of the recommending or levying authority, which shall read as follows: “NOTICE OF PROPERTY TAX INCREASE 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). 424 48-5-32.1 AD VALOREM TAXATION OF PROPERTY 48-5-32.1 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. (3) The advertisement shall appear at least one week prior to each hearing, be prominently displayed, not be less than 30 square inches, and not be placed in that section of the newspaper where legal notices appear and shall be posted on the appropriate website at least one week prior to each hearing. In addition to the advertisement speciﬁed under this paragraph, the levying or recommending authority may include in the notice reasons or explanations for such tax increase. (4) No recommending authority shall recommend and no levying authority shall levy a millage rate in excess of the proposed millage rate as established pursuant to paragraph (2) of this subsection without beginning anew the procedures and hearings required by this Code section and those required by Code Section 48-5-32. (5) Any notice or hearing required under this Code section may be combined with any notice or hearing required under Article 1 of Chapter 81 of Title 36 or Code Section 48-5-32. (d) Nothing contained in this Code section shall serve to extend or authorize any millage rate in excess of the maximum millage rate permitted by law or to prevent the reduction of the millage rate. (e) The commissioner shall not accept a digest for review or issue an order authorizing the collection of taxes if the recommending authority or levying authority other than municipal governing authorities has established a millage rate that is in excess of the correct rollback without complying fully with the procedures required by this Code section. In the event a digest is not accepted for review by the commissioner pursuant to this subsection, it shall be accepted for review upon satisfactory submission by such authorities of such evidence. The levies of each of the levying authorities other than the county governing authority shall be invalid and unenforceable until such time as the provisions of this Code section have been met. 425 48-5-32.1 REVENUE AND TAXATION 48-5-33 (f) The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section. 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. 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. 48-5-33. Temporary tax relief to buildings in disaster area; assessment; local authority; appeals. (a) As used in this Code section, the term: (1) “Disaster area” means that portion of any county which is wholly or partially located in a nationally declared disaster area under the federal Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. Sections 5121-5207. (2) “Eligible damaged tax parcel” means any tax parcel that contains a building located wholly or partially in a disaster area, which building has been determined by the appropriate local emergency management director to have incurred a degree of damage as a result of the disaster sufficient to qualify as “major.” (3) “Eligible destroyed tax parcel” means any tax parcel that contains a building located wholly or partially in a disaster area, which building has been determined by the appropriate local emergency management director to have incurred a degree of damage as a result of the disaster sufficient to qualify as “destroyed.” (4) “Eligible tax parcel” means any eligible damaged tax parcel and any eligible destroyed tax parcel. 426 48-5-33 (5) “Governing authority” means the governing authority of the appropriate county, consolidated government, or municipality or the governing body of the appropriate county or independent board of education. (6) “Local emergency management director” means: (A) The director of the local organization for emergency management for the county appointed pursuant to subsection (a) of Code Section 38-3-27, or the designee thereof. This subparagraph shall apply to the county, consolidated government, county board of education, municipality, and independent board of education except as otherwise provided under subparagraph (B) of this paragraph; or (B) In the event that the governing authority of a municipality has elected to implement its own local organization for emergency management under subsection (a) of Code Section 38-3-27, the director of the local organization for emergency management for the municipality, or the designee thereof. This subparagraph shall apply to such municipality and any independent board of education thereof. (b) Pursuant to Article VII, Section I, Paragraph III(h) of the Constitution of Georgia, this Code section provides an optional mechanism to grant temporary tax relief to buildings located in a disaster area that have been destroyed or severely damaged as a result of the disaster. (c)(1) Each local emergency management director shall establish and maintain rules for the purposes of this Code section, which may use the most recent edition of the Federal Emergency Management Agency Preliminary Damage Assessment Guide, or any other similar guide established by the federal government, if such director determines that such federal guide reﬂects appropriately the effects of damage assessment on persons in the State of Georgia. Such rules shall set forth the conditions for a building to be determined to have incurred a degree of damage sufficient to qualify as “major” or “destroyed.” (2) During the normal course of the disaster response operations of the local emergency management director, such director shall travel through the disaster area and identify and make a determination regarding all buildings that have incurred a degree of damage sufficient to qualify as “major” or “destroyed” as a result of the disaster. (3) Such determinations shall be consolidated into a written damage report containing the location or physical address and 427 48-5-33 damage status of each building which shall be provided to the tax commissioner of each county wholly or partially containing the disaster area. Such damage report shall not contain any tangible personal property or any real property other than a building. (4) Each such tax commissioner shall use such damage report to determine the proper parcel numbers and shall provide aggregated data of all eligible tax parcels to each affected governing authority whose jurisdiction wholly or partially contains the associated disaster area. (d)(1) Following receipt of an applicable damage report, a governing authority shall be authorized, but not required, to adopt a resolution consenting to provide temporary tax relief pursuant to this Code section to eligible tax parcels or eligible destroyed tax parcels for the taxable year in which such disaster occurred. If such governing authority consents to such temporary tax relief, the resolution shall state the total dollar amount of ad valorem property tax relief to be granted throughout its jurisdiction and the method by which the total value of such relief shall be applied throughout the jurisdiction. Such method may exclude eligible damaged tax parcels or provide that eligible damaged tax parcels and eligible destroyed tax parcels shall receive differing amounts, but, in any event, shall grant relief through either: (A) A reduction or reductions in the millage rate, which shall be applied as follows: (i) A single rate reduction amount applied equally among all eligible tax parcels or, if eligible damaged tax parcels are excluded, among all eligible destroyed tax parcels; or (ii) Two rate reduction amounts with one applied equally among all eligible destroyed tax parcels and the other applied equally among all eligible damaged tax parcels; or (B) A ﬂat dollar amount or amounts to be credited as follows: (i) One ﬂat dollar amount to be credited equally for all eligible tax parcels or, if eligible damaged tax parcels are excluded, among all eligible destroyed tax parcels; or (ii) Two ﬂat dollar amounts with one applied equally among all eligible destroyed tax parcels and the other applied equally among all eligible damaged tax parcels. (2) Upon the adoption of such resolution, such eligible tax parcels or eligible destroyed tax parcels shall automatically qualify to receive such temporary tax relief without need of application or action therefor by the owner. 428 48-5-34 (3) No governing authority shall be bound or limited by the determination of another governing authority and the determination of one shall be independent of the others. (4) If a governing authority consents to such temporary tax relief, the resolution shall specify that for such tax year, the taxpayer shall be authorized either to receive a tax credit on the taxpayer’s tax bill or the taxpayer shall be authorized to claim a refund in the same manner as otherwise provided under Code Section 48-5-380. (e) Any credits, reductions, or refunds approved or allowed under this Code section shall be paid from funds of the county, consolidated government, municipality, or county or independent board of education to which the taxes were or were to have been paid. (f) Any owner of real property that contains a building shall have a right to appeal in writing to the local emergency management director if such owner, in good faith, believes that such owner’s property was overlooked or missed by such director and that it is an eligible tax parcel or that such owner’s property was improperly given a classiﬁcation other than as an eligible tax parcel. Such director as soon as practicable shall make an on-site determination. If the director agrees with such owner, an amendment to the written report under paragraph (3) of subsection (c) of this Code section shall be ﬁled by the director with the tax commissioner who shall update the information required under paragraph (4) of subsection (c) of this Code section and provide such update to the appropriate governing authorities. The determination of such director shall be ﬁnal. History. Ga. L. 2023, p. 3, § 1/HB 311, effective March 16, 2023. Effective date. This Code section became effective March 16, 2023. See Editor’s notes for applicability.