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Committee advances bill letting taxpayers appeal large tangible property valuations to hearing officers
Summary
House Bill 445 would allow taxpayers with tangible personal property over $2.2 million to elect an appeal before a hearing officer rather than the county Board of Equalization; sponsors say the change aims to speed appeals and reduce superior‑court caseloads.
A presenter described House Bill 445 (LC 50,1095) as creating an optional path for taxpayers contesting valuations of tangible personal property in excess of $2,200,000 to go before a hearing officer instead of the county Board of Equalization. "What we're seeking to do is allow the taxpayer at their option to go directly to a hearing officer," the presenter told the committee, saying the option would give taxpayers "a better option and answer" and could "unclog the superior court system."
The bill would require the option to be noted on the appeal notice (lines 30–33, as presented) and would expand the pool of individuals who can serve as hearing officers so counties can meet demand. The presenter said the change would not alter evidentiary rules or otherwise change what is admissible during an appeal; it only changes the forum.
Committee members questioned the bill's overlap with other pending statutory changes; the presenter said they had coordinated to avoid duplication (citing paragraph differences with another bill). The presenter noted the bill had passed the House previously without dissent and had no issues flagged by the Association County Commissioners of Georgia (ACCG).
A motion to advance the bill passed by voice vote; the transcript records "motion carried." The transcript does not include a roll‑call tally or the names of the mover and seconder.
