Ad valorem property tax bill form

(a) In addition to any other requirements provided by law, the ad valorem property tax bill form shall be prepared annually by the county tax commissioner or collector and furnished to each taxpayer who owes state, county, or county school tax for the current tax year. The form shall provide the total amount of such taxes levied on property owned by the taxpayer, the amount of property tax credit granted by Act of the 1973 Session of Georgia’s General Assembly, and the net amount of such taxes due for the current tax year. (b) In addition to the requirements of subsection (a) of this Code section, regarding any ad valorem property tax bill where the millage rate adopted by a tax authority exceeds the estimated roll-back rate, such tax bill shall include a notice containing the name of such taxing authority and the following statement in bold print: “The adopted millage rate exceeds the estimated roll-back rate as stated in the annual notice of assessment that you previously received for this taxable year, which will result in an increase in the amount of property tax that you will owe.” History. Ga. L. 2024, p. 20, § 1-2/HB 581, see notes for effective date. Delayed effective date. Ga. L. 2024, p. 20, § 4-1/HB 581, provides this Code section becomes effective on January 1, 2025; provided, however, that, if a constitutional amendment which becomes effective on January 1, 2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has not been ratified, then this Act shall stand automatically repealed on January 1, 2025. See Editor’s notes for applicability.